0001533758-24-000007 | 10-K | XBRL Viewer | Hughes Satellite Systems Corp

BUSINESS COMBINATIONS AND DECONSOLIDATIONS (Tables)

12 Months Ended

Dec. 31, 2023

Business Combination and Asset Acquisition [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table presents our allocation of the purchase price:


	Amounts
Assets:
Trade accounts receivable and contract assets, net	$	6,160
Other current assets	2,085
Property and equipment	4,669
Goodwill	23,086
Other intangible assets	4,428
Total assets	$	40,428

Liabilities:
Trade accounts payable	$	133
Accrued expenses and other current liabilities	986
Deferred tax liabilities	1,114
Total liabilities	$	2,233

Total purchase price	$	38,195

EMPLOYEE BENEFIT PLANS

12 Months Ended

Dec. 31, 2023

Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]

EMPLOYEE BENEFIT PLANS

Employee Stock Purchase Plan

EchoStar has an employee stock purchase plan (the “ESPP”), under which it is authorized to issue 5.0 million shares of EchoStar’s Class A common stock. As of December 31, 2023, EchoStar had approximately 0.5 million shares of Class A common stock which remain available for issuance under the ESPP. Substantially all full-time employees who have been employed by EchoStar or its subsidiaries for at least one calendar quarter are eligible to participate in the ESPP. Employee stock purchases are made through payroll deductions. Under the terms of the ESPP, each employee’s deductions are limited so that the maximum they may purchase under the ESPP is $25,000 in fair value of Class A common stock per year. Stock purchases are made on the last business day of each calendar quarter at 85.0% of the closing price of EchoStar’s Class A common stock on that date. For the years ended December 31, 2023, 2022 and 2021, employee purchases of EchoStar’s Class A common stock through the ESPP totaled approximately 198,000 shares, 580,000 shares and 446,000 shares, respectively.

401(k) Employee Savings Plans

Under the EchoStar 401(k) Plan (“the Plan”), eligible employees are entitled to contribute up to 75.0% of their eligible compensation, on a pre-tax and/or after-tax basis, subject to the maximum contribution limit provided by the Internal Revenue Code of 1986, as amended (the “Code”) All employee contributions to the Plan are immediately vested. EchoStar matches 50 cents on the dollar for the first 6.0% of each employee’s salary contributions to the Plan for a total of 3.0% match on a pre-tax basis up to a maximum of $7,500 annually. EchoStar’s match is calculated each pay period there is an employee contribution. In addition, EchoStar may make an annual discretionary contribution to the Plan to be made in cash or EchoStar’s stock. EchoStar’s contributions under the Plan vest at 20.0% per year and are 100.0% vested after an eligible employee has completed five years of employment. Forfeitures of unvested participant balances may be used to fund matching and discretionary contributions.

The following table presents our matching contributions and discretionary contributions:


	For the years ended December 31,
	2023		2022		2021
Matching contributions, net of forfeitures	$	5,847	$	5,475	$	5,434
Fair value of EchoStar discretionary contributions of its Class A common stock, net of forfeitures, under 401(k) plan	$	5,491	$	7,042	$	7,125

- Definition

The entire disclosure for retirement benefits.

+ References

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

SUPPLEMENTAL FINANCIAL INFORMATION - Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 15,358	$ 14,588	$ 15,386
Credit losses	34,085	32,910	22,591
Foreign currency translation	327	3,871	154
Deductions	(29,371)	(36,011)	(23,543)
Balance at end of period	20,399	15,358	14,588
Other current assets, net
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	0	0	1,747
Credit losses	0	0	0
Foreign currency translation	0	0	(1,747)
Deductions	0	0	0
Balance at end of period	0	0	0
Other non-current assets, net
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	16,709	16,709	12,869
Credit losses	1,599	0	3,328
Foreign currency translation	0	0	1,159
Deductions	21	0	(647)
Balance at end of period	$ 18,329	$ 16,709	$ 16,709

EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2023

Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]

Schedule of Matching Contributions and Discretionary Contributions

The following table presents our matching contributions and discretionary contributions:


	For the years ended December 31,
	2023		2022		2021
Matching contributions, net of forfeitures	$	5,847	$	5,475	$	5,434
Fair value of EchoStar discretionary contributions of its Class A common stock, net of forfeitures, under 401(k) plan	$	5,491	$	7,042	$	7,125

SEGMENT REPORTING

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

SEGMENT REPORTING

Business segments are components of an enterprise for which separate financial information is available and regularly evaluated by our chief operating decision maker (“CODM”). We operate in two business segments, Hughes segment and ESS segment.

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

Total assets by segment have not been reported herein because the information is not provided to our CODM on a regular basis.

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


	Hughes		ESS		Corporate and Other		Consolidated Total
For the year ended December 31, 2023
External revenue	$	1,721,406	$	21,890	$	4,560	$	1,747,856
Intersegment revenue	—		2,205		(2,205)		—
Total revenue	$	1,721,406	$	24,095	$	2,355	$	1,747,856

Capital expenditures	$	189,999	$	130	$	—	$	190,129
EBITDA	$	39,679	$	18,325	$	(79,582)	$	(21,578)

For the year ended December 31, 2022
External revenue	$	1,966,587	$	19,132	$	17,624	$	2,003,343
Intersegment revenue	—		1,401		(1,401)		—
Total revenue	$	1,966,587	$	20,533	$	16,223	$	2,003,343

Capital expenditures	$	239,403	$	—	$	—	$	239,403
EBITDA	$	732,929	$	14,416	$	(50,852)	$	696,493

For the year ended December 31, 2021
External revenue	$	1,956,226	$	17,295	$	21,205	$	1,994,726
Intersegment revenue	—		384		(384)		—
Total revenue	$	1,956,226	$	17,679	$	20,821	$	1,994,726

Capital expenditures	$	296,303	$	—	$	—	$	296,303
EBITDA	$	781,824	$	9,185	$	(30,628)	$	760,381

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


	For the years ended December 31,
		2023		2022		2021
Income (loss) before income taxes		$	(432,312)	$	193,351	$	167,728
Interest income, net		(85,036)		(30,812)		(8,146)
Interest expense, net of amounts capitalized		89,569		92,386		126,499
Depreciation and amortization		389,632		431,065		464,146
Net loss (income) attributable to non-controlling interests		16,569		10,503		10,154
EBITDA		$	(21,578)	$	696,493	$	760,381

Geographic Information

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


	As of December 31,
	2023		2022
Long-lived assets:
North America	$	2,517,036	$	2,075,373
South and Central America	149,472		206,556
Other	22,688		50,883
Total long-lived assets	$	2,689,196	$	2,332,812

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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+ Details

SUPPLEMENTAL FINANCIAL INFORMATION - Accrued Expenses and Other Current Liabilities and Other Non-current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accrued expenses and other current liabilities:
Operating lease obligation	$ 155,932	$ 17,766
Accrued expenses	45,863	35,909
Accrued interest	39,075	39,194
Accrued compensation	38,333	40,684
Accrued taxes	11,494	10,631
Accrual for license fee dispute	10,130	10,191
Liabilities and Shareholder's Equity	101,163	98,229
Other	26,324	22,453
Trade accounts payable	524,556	393,899
Other non-current liabilities:
Accrual for license fee dispute	51,590	57,292
In-orbit incentive obligations	41,369	44,856
Related party payables - EchoStar	26,453	23,423
Contract liabilities	7,401	8,326
Other	4,223	0
Total other non-current liabilities	131,036	133,897
Related Party
Accrued expenses and other current liabilities:
Related party payables - EchoStar	195,558	216,504
Liabilities and Shareholder's Equity	1,847	567
Other non-current liabilities:
Contract liabilities	$ 7,401	$ 8,326

MARKETABLE INVESTMENT SECURITIES - Activity on Available-for-sale Debt Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales	$ 228,284	$ 37,904	$ 292,188

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (478,438)	$ 138,910	$ 110,617
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	21,196	5,475	(31,317)
Unrealized gains (losses) on available-for-sale securities	(198)	(553)	490
Other	98	0	(98)
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	247	(17)	(5)
Total other comprehensive income (loss), net of tax	21,343	4,905	(30,930)
Comprehensive income (loss)	(457,095)	143,815	79,687
Less: Comprehensive loss (income) attributable to non-controlling interests	12,919	8,795	14,543
Comprehensive income (loss) attributable to HSSC	$ (444,176)	$ 152,610	$ 94,230

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Earnings (Losses)	Non-controlling Interests
Beginning balance at Dec. 31, 2020	$ 2,076,376	$ 1,486,730	$ (146,840)	$ 671,570	$ 64,916
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	3,046	3,046
Contribution by non-controlling interest holder	9,880				9,880
Dividend paid to EchoStar	(100,000)			(100,000)
Other comprehensive income (loss)	(30,930)		(26,541)		(4,389)
Net income (loss)	110,617			120,771	(10,154)
Ending balance at Dec. 31, 2021	2,068,989	1,489,776	(173,381)	692,341	60,253
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	4,318	4,318
Issuance of equity and contribution of assets pursuant to the India JV formation	30,303	(14,237)			44,540
Dividend paid to EchoStar	(100,000)			(100,000)
Other comprehensive income (loss)	4,905		3,197		1,708
Net income (loss)	138,910			149,413	(10,503)
Other, net	438				438
Ending balance at Dec. 31, 2022	2,147,863	1,479,857	(170,184)	741,754	96,436
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	4,207	4,207
Other comprehensive income (loss)	21,343		17,693		3,650
Deconsolidation of Hughes Systique Corporation	(15,448)				(15,448)
Net income (loss)	(478,438)			(461,869)	(16,569)
Other, net	(438)				(438)
Ending balance at Dec. 31, 2023	$ 1,679,089	$ 1,484,064	$ (152,491)	$ 279,885	$ 67,631

MARKETABLE INVESTMENT SECURITIES - Unrealized Gains (Losses) on Available-for-Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost	$ 417,679	$ 799,733
Unrealized Gains	79	119
Unrealized Losses	(15)	(83)
Estimated Fair Value	417,743	799,769
Corporate bonds
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost	91,474	154,517
Unrealized Gains	79	119
Unrealized Losses	(5)	(56)
Estimated Fair Value	91,548	154,580
Commercial paper
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost	282,898	643,553
Unrealized Gains	0	0
Unrealized Losses	0	(27)
Estimated Fair Value	282,898	643,526
Other debt securities
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost	43,307	1,663
Unrealized Gains	0	0
Unrealized Losses	(10)	0
Estimated Fair Value	$ 43,297	$ 1,663

SEGMENT REPORTING - Schedule of Revenue, EBITDA, and Capital Expenditures by Operating Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting
Total revenue	$ 1,747,856	$ 2,003,343	$ 1,994,726
Capital expenditures	190,129	239,403	296,303
EBITDA	(21,578)	696,493	760,381
Hughes
Segment Reporting
Total revenue	1,721,406	1,966,587	1,956,226
ESS
Segment Reporting
Total revenue	21,890	19,132	17,295
All Other Segments and Eliminations
Segment Reporting
Total revenue	4,560	17,624	21,205
Intersegment revenue
Segment Reporting
Total revenue	(2,205)	(1,401)	(384)
Intersegment revenue \| Hughes
Segment Reporting
Total revenue	0	0	0
Intersegment revenue \| ESS
Segment Reporting
Total revenue	2,205	1,401	384
Operating segments \| Hughes
Segment Reporting
Total revenue	1,721,406	1,966,587	1,956,226
Capital expenditures	189,999	239,403	296,303
EBITDA	39,679	732,929	781,824
Operating segments \| ESS
Segment Reporting
Total revenue	24,095	20,533	17,679
Capital expenditures	130	0	0
EBITDA	18,325	14,416	9,185
Corporate, Non-Segment
Segment Reporting
Total revenue	2,355	16,223	20,821
Capital expenditures	0	0	0
EBITDA	$ (79,582)	$ (50,852)	$ (30,628)

SUPPLEMENTAL FINANCIAL INFORMATION (Tables)

12 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Cost of Sales and Research and Development Costs

The following table presents the research and development costs incurred in connection with customers’ orders:


	For the years ended December 31,
	2023		2022		2021
Cost of sales - equipment	$	37,813	$	31,781	$	29,636
Research and development expenses	$	28,857	$	32,810	$	31,777

Schedule of Cash and Cash Equivalents

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


	For the years ended December 31,
	2023		2022		2021
Cash and cash equivalents, including restricted amounts, beginning of period:
Cash and cash equivalents	$	653,132	$	429,168	$	740,490
Restricted cash	1,341		980		807
Total cash and cash equivalents, included restricted amounts, beginning of period	$	654,473	$	430,148	$	741,297

Cash and cash equivalents, including restricted amounts, end of period:
Cash and cash equivalents	$	1,276,623	$	653,132	$	429,168
Restricted cash	1,118		1,341		980
Total cash and cash equivalents, included restricted amounts, end of period	$	1,277,741	$	654,473	$	430,148

Schedule of Restrictions on Cash and Cash Equivalents


	For the years ended December 31,
	2023		2022		2021
Cash and cash equivalents, including restricted amounts, beginning of period:
Cash and cash equivalents	$	653,132	$	429,168	$	740,490
Restricted cash	1,341		980		807
Total cash and cash equivalents, included restricted amounts, beginning of period	$	654,473	$	430,148	$	741,297

Cash and cash equivalents, including restricted amounts, end of period:
Cash and cash equivalents	$	1,276,623	$	653,132	$	429,168
Restricted cash	1,118		1,341		980
Total cash and cash equivalents, included restricted amounts, end of period	$	1,277,741	$	654,473	$	430,148

Schedule of Allowance for Credit Loss

The following table presents the activity in our allowance for doubtful accounts:


	For the years ended December 31,
	2023		2022		2021
Balance at beginning of period	$	15,358	$	14,588	$	15,386
Credit losses	34,085		32,910		22,591
Deductions	(29,371)		(36,011)		(23,543)
Foreign currency translation	327		3,871		154
Balance at end of period	$	20,399	$	15,358	$	14,588

The following table presents the activity in our allowance for doubtful accounts, which is included within Other, net in each of Other current assets, net and Other non-current assets, net in the table above:


	For the years ended December 31,
	2023				2022				2021
	Other current assets, net		Other non-current assets, net		Other current assets, net		Other non-current assets, net		Other current assets, net		Other non-current assets, net
Balance at beginning of period	$	—	$	16,709	$	—	$	16,709	$	1,747	$	12,869
Credit losses	—		1,599		—		—		—		3,328
Foreign currency translation	—		—		—		—		(1,747)		1,159
Deductions	—		21		—		—		—		(647)
Balance at end of period	$	—	$	18,329	$	—	$	16,709	$	—	$	16,709

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

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


	As of December 31,
	2023		2022
Other current assets, net:
Related party receivables - EchoStar	$	—	$	112,985
Inventory	167,236		123,006
Prepaids and deposits	24,769		23,948
Trade accounts receivable - DISH Network	5,038		1,992
Other, net	13,524		13,271
Total other current assets	$	210,567	$	275,202

Other non-current assets, net:
Capitalized software, net	$	117,163	$	116,844
Related party receivables - EchoStar	61,283		55,834
Contract acquisition costs, net	49,343		64,447
Other receivables, net	41,494		15,249
Deferred tax assets, net	8,198		7,822
Contract fulfillment costs, net	2,074		1,931
Restricted cash	1,118		1,341
Other, net	23,289		22,409
Total other non-current assets, net	$	303,962	$	285,877

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


	As of December 31,
	2023		2022
Accrued expenses and other current liabilities:
Related party payables - EchoStar	$	195,558	$	216,504
Operating lease obligation	155,932		17,766
Accrued expenses	45,863		35,909
Accrued interest	39,075		39,194
Accrued compensation	38,333		40,684
Accrued taxes	11,494		10,631
Accrual for license fee dispute	10,130		10,191
Trade accounts payable - DISH Network	1,847		567
Other	26,324		22,453
Total accrued expenses and other current liabilities	$	524,556	$	393,899

Other non-current liabilities:
Accrual for license fee dispute	$	51,590	$	57,292
In-orbit incentive obligations	41,369		44,856
Related party payables - EchoStar	26,453		23,423
Contract liabilities	7,401		8,326
Other	4,223		—
Total other non-current liabilities	$	131,036	$	133,897

Schedule of Inventory

The following table presents the components of inventory:


	As of December 31,
	2023		2022
Raw materials	$	32,492	$	32,920
Work-in-process	32,832		16,408
Finished goods	101,912		73,678
Total inventory	$	167,236	$	123,006

Schedule of Capitalized Software Costs

The following tables present the activity related to our capitalized software cost:


	As of December 31,
	2023		2022
Net carrying amount of externally marketed software	$	117,163	$	116,841
Externally marketed software under development and not yet placed into service	$	26,059	$	26,924


	For the years ended December 31,
	2023		2022		2021
Capitalized costs related to development of externally marketed software	$	30,164	$	23,105	$	33,543
Amortization expense relating to externally marketed software	$	29,370	$	30,965	$	25,288
Weighted-average useful life (in years)	3.5

Schedule of Noncash Investing and Financing Activities

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


	For the years ended December 31,
	2023		2022		2021
Supplemental disclosure of cash flow information:
Cash paid for interest, net of amounts capitalized	$	88,527	$	91,583	$	118,638
Cash paid for income taxes, net of refunds	$	4,902	$	12,538	$	10,641

Non-cash investing and financing activities:
Increase (decrease) in capital expenditures included in accounts payable, net	$	9,441	$	8,001	$	(347)
Non-cash net assets received as part of the India JV formation	$	—	$	36,701	$	—

OTHER INVESTMENTS - Hughes Systique (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Investments [Line Items]
Purchases from Hughes Systique	$ 411,127	$ 429,877	$ 422,235
Amounts payable to Hughes Systique	101,163	$ 98,229
Hughes Systique
Schedule of Investments [Line Items]
Purchases from Hughes Systique	19,597
Amounts payable to Hughes Systique	$ 1,704

- 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.

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Reference 57: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 6
-Subparagraph (SX 210.12-14(Column A)(Footnote 1)(b))
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Reference 58: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Paragraph 6
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Reference 59: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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Reference 60: http://www.xbrl.org/2003/role/disclosureRef
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Reference 61: http://www.xbrl.org/2003/role/disclosureRef
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Reference 62: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 63: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 946
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-Paragraph 19
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480032/946-320-S99-19

+ Details

OTHER INVESTMENTS - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Equity Method Investments [Line Items]
Other-than-temporary impairment losses on equity method investments	$ 33,400	$ 0	$ 0
Deluxe
Schedule of Equity Method Investments [Line Items]
Equity interest, percentage in joint venture	50.00%
BCS
Schedule of Equity Method Investments [Line Items]
Equity interest, percentage in joint venture	20.00%
Other-than-temporary impairment losses on equity method investments	$ 33,400
Hughes Systique
Schedule of Equity Method Investments [Line Items]
Ownership interest in related party (as a percent)	42.20%

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue:
Total revenue	$ 1,747,856	$ 2,003,343	$ 1,994,726
Costs and expenses:
Selling, general and administrative expenses	411,127	429,877	422,235
Research and development expenses	28,857	32,810	31,777
Depreciation and amortization	389,632	431,065	464,146
Impairment of long-lived assets and goodwill	532,940	0	210
Total costs and expenses	2,142,837	1,748,891	1,695,243
Operating income (loss)	(394,981)	254,452	299,483
Other income (expense):
Interest income, net	85,036	30,812	8,146
Interest expense, net of amounts capitalized	(89,569)	(92,386)	(126,499)
Gains (losses) on investments, net	245	245	2,103
Equity in earnings (losses) of unconsolidated affiliates, net	(4,264)	(5,703)	(5,347)
Other-than-temporary impairment losses on equity method investments	(33,400)	0	0
Foreign currency transaction gains (losses), net	5,711	6,016	(11,494)
Other, net	(1,090)	(85)	1,336
Total other income (expense), net	(37,331)	(61,101)	(131,755)
Income (loss) before income taxes	(432,312)	193,351	167,728
Income tax benefit (provision), net	(46,126)	(54,441)	(57,111)
Net income (loss)	(478,438)	138,910	110,617
Less: Net loss (income) attributable to non-controlling interests	16,569	10,503	10,154
Net income (loss) attributable to HSSC	(461,869)	149,413	120,771
Services and other revenue
Revenue:
Total revenue	1,448,489	1,629,194	1,724,299
Costs and expenses:
Cost of sales	540,945	562,849	544,915
Equipment revenue
Revenue:
Total revenue	299,367	374,149	270,427
Costs and expenses:
Cost of sales	$ 239,336	$ 292,290	$ 231,960

RELATED PARTY TRANSACTIONS - OTHER

12 Months Ended

Dec. 31, 2023

RELATED PARTY TRANSACTIONS - OTHER

RELATED PARTY TRANSACTIONS - ECHOSTAR

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

Shared Corporate Services. We and EchoStar, including EchoStar’s other subsidiaries, have agreed that we shall each have the right, but not the obligation, to receive from the other certain shared corporate services, including among other things: treasury, tax, accounting and reporting, risk management, cybersecurity, legal, internal audit, human resources, and information technology. These shared corporate services are generally provided at cost. We and EchoStar, including EchoStar’s other subsidiaries, may each terminate a particular shared corporate service for any reason upon at least 30 days’ notice. We recorded these expenses within Operating expenses - EchoStar.

Services and Other Revenue — EchoStar

The following table presents our Services and other revenue from EchoStar:


	For the years ended December 31,
		2023		2022		2021
Services and other revenue - EchoStar		$	4,548	$	17,623	$	21,206

Receivables. EchoStar and its other subsidiaries reimburse us from time to time for amounts paid by us for costs and expenses attributable to EchoStar and its other subsidiaries. In 2023, we reported receivables under these arrangements within Related party payables - EchoStar - current due to the net settlement in 2024.

The following table presents the corresponding related party receivables:


	As of December 31,
	2023		2022
Related party receivables - EchoStar - current, net	$	—	$	112,985
Related party receivables - EchoStar - non-current	61,283		55,834
Total related party receivables - EchoStar	$	61,283	$	168,819

Operating Expenses — EchoStar

The following table presents our operating expenses from EchoStar:


	For the years ended December 31,
		2023		2022		2021
Operating expenses - EchoStar		$	96,239	$	75,462	$	56,430

Payables. We reimburse EchoStar and its other subsidiaries from time to time for amounts paid by EchoStar and its other subsidiaries for costs and expenses attributable to us. We report payables under these arrangements netted within Related party payables - EchoStar - current, net.

The following table presents the corresponding related party payables:


	As of December 31,
	2023		2022
Related party payables - EchoStar - current, net	$	195,558	$	216,504
Related party payables - EchoStar - non-current	26,453		23,423
Total related party payables - EchoStar	$	222,011	$	239,927
Operating lease liabilities - EchoStar - current	138,694		—
Operating lease liabilities - EchoStar - non-current	755,379		—
Total operating lease liabilities - EchoStar	$	894,073	$	—

The Company settled its current related party payable, net with EchoStar in the first quarter of 2024.

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

Cash Advances. EchoStar and certain of its other subsidiaries have also provided cash advances to certain of our foreign subsidiaries to fund certain expenditures pursuant to long-term loan agreements. Advances under these agreements bear interest at annual rates of three percent. We report amounts payable under these agreements within Related party payables - EchoStar - non-current.

EchoStar Mobile Limited Service Agreements. We provide services and lease equipment to support the business of EchoStar Mobile Limited, a subsidiary of EchoStar that is licensed by the EU to provide mobile satellite services and complementary ground component services covering the entire EU using S-band spectrum. Generally, the amounts EchoStar’s other subsidiaries pay for these services are based on cost plus a fixed margin. We recorded revenue in Services and other revenue of $4.5 million, $17.6 million and $21.2 million for the years ended December 31, 2023, 2022 and 2021, respectively, related to these services. Additionally, we have converted the receivables for certain of these services into loans, bearing an annual interest rate. We report these loans within Related party receivables - EchoStar - non-current.

Construction Management Services for EchoStar XXIV Satellite. In August 2017, a subsidiary of EchoStar entered into a contract with Maxar Space, LLC (formerly Space Systems/Loral, LLC), for the design and construction of the EchoStar XXIV satellite, a new, next-generation, high throughput geostationary satellite. We provide construction management services to EchoStar’s subsidiary for the construction of the EchoStar XXIV satellite. We charged EchoStar’s subsidiary and reduced our operating expenses by the costs of such services of $2.1 million, $1.6 million and $1.6 million for the years ended December 31, 2023, 2022 and 2021, respectively.

EchoStar XXIV Satellite Lease. Effective December 2023, we lease capacity of the EchoStar XXIV satellite from an affiliate of ours, EchoStar XXIV L.L.C., for a term of seven years for a monthly lease charge of $15.9 million. We have a mandatory obligation to prepay $100.0 million in lease obligations under the agreement. The Company made the mandatory $100.0 million lease payment in March 2024. The Company has $887.4 million in operating right-of-use asset as of December 31, 2023 related to this lease.

Dividends. On March 17, 2022, our Board of Directors declared and approved payment of a cash dividend on our outstanding common stock to our shareholder and parent, EchoStar, in the amount of $100.0 million. Payment of this dividend was made in the first quarter of 2022.

On February 15, 2024, our Board of Directors declared and approved payment of a cash dividend on our outstanding common stock to our shareholder and parent, EchoStar, in the amount of $529.0 million. Payment of this dividend was made in the first quarter of 2024.

On March 12, 2024, the Company’s Board of Directors declared and approved payment of a cash dividend on the Company’s outstanding common stock to its shareholder and parent, EchoStar, in the amount of $500.0 million. Payment of the dividend was made in the first quarter of 2024.

Transactions with DISH Network Corporation. EchoStar and DISH operated as separate publicly-traded companies after 2008 (the “Spin-off”) and before the closing of the Merger. A substantial majority of the voting power of the shares of each of EchoStar and DISH is owned beneficially by Charles W. Ergen, our Chairman, and by certain entities established for the benefit of his family. At 11:59pm EST on December 31, 2023, EchoStar and DISH consummated a merger with DISH surviving as a wholly owned subsidiary of EchoStar. See Note 1 - Organization and Business Activities for further details on the merger with DISH.

Services and Other Revenue — DISH Network

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


	For the years ended December 31,
		2023		2022		2021
Services and other revenue - DISH Network		$	12,570	$	17,832	$	21,718

The following table presents the related trade accounts receivable:


	As of December 31,
	2023		2022
Trade accounts receivable - DISH Network	$	5,038	$	1,992

Satellite Capacity Leased to DISH Network. Effective January 2008, DISH Network began leasing satellite capacity from us on the EchoStar IX satellite. We terminated the provision of this satellite capacity in December 2022.

Telesat Obligation Agreement. In September 2009, we entered into an agreement with Telesat Canada to lease satellite capacity from Telesat Canada on all 32 direct broadcast satellite (“DBS”) transponders on the Nimiq 5 satellite at the 72.7 degree west longitude orbital location (the “Telesat Transponder Agreement”). In September 2009, we entered into an agreement with DISH Network, pursuant to which DISH Network leased satellite capacity from us on all 32 of the DBS transponders covered by the Telesat Transponder Agreement (the “DISH Nimiq 5 Agreement”). Under the terms of the DISH Nimiq 5 Agreement, DISH Network made certain monthly payments to us that commenced in September 2009, when the Nimiq 5 satellite was placed into service. We transferred the Telesat Transponder Agreement to DISH Network in September 2019; however, we retained certain obligations related to DISH Network’s performance under that agreement and we entered into an agreement with DISH Network whereby DISH Network compensates us for retaining such obligations.

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

Hughes Broadband Distribution Agreement. Effective October 2012, we and DISH Network entered into a distribution agreement (the “Distribution Agreement”) pursuant to which DISH Network has the right, but not the obligation, to market, sell and distribute our Gen 4 HughesNet service. DISH Network pays us a monthly per subscriber wholesale service fee for our Gen 4 HughesNet service based upon a subscriber’s service level and based upon certain volume subscription thresholds. The Distribution Agreement also provides that DISH Network has the right, but not the obligation, to purchase certain broadband equipment from us to support the sale of the Gen 4 HughesNet service. The Distribution Agreement had an initial term of five years with automatic renewal for successive one-year terms unless terminated by either party with a written notice at least 180 days’ before the expiration of the then-current term. In February 2014, we and DISH Network entered into an amendment to the Distribution Agreement which, among other things, extended the initial term of the Distribution Agreement until March 2024. Upon expiration or termination of the Distribution Agreement, we and DISH Network will continue to provide our Gen 4 HughesNet service to the then-current DISH Network subscribers pursuant to the terms and conditions of the Distribution Agreement.

DBSD North America Agreement. In March 2012, DISH Network completed its acquisition of all of the equity of DBSD North America, Inc. (“DBSD North America”). Prior to DISH Network’s acquisition of DBSD North America and EchoStar’s completion of the Hughes Acquisition, DBSD North America and HNS entered into various agreements pursuant to which we provide, among other things, warranty, operations and maintenance and hosting services of DBSD North America’s gateway and ground-based communications equipment. In December 2017, we and DBSD North America amended these agreements, effective as of January 1, 2018, to reduce certain pricing terms through December 31, 2023 and to modify certain termination provisions. DBSD North America has the right to continue to receive operations and maintenance services from us on a quarter-to-quarter basis, unless terminated by DBSD North America upon at least 120 days’ written notice to us. In February 2019, we further amended these agreements to provide DBSD North America with the right to continue to receive warranty services from us on a month-to-month basis until December 2023, unless terminated by DBSD North America upon at least 21 days’ written notice to us. The provision of hosting services will continue until February 2027 unless terminated by DBSD North America upon at least 180 days’ written notice to us. In addition, DBSD North America generally may terminate any and all such services for convenience, subject to providing us with prior notice and/or payment of termination charges. The price for warranty and operations and maintenance services was valid until December 31, 2023. We and DBSD North America amended the agreements for warranty, operations, and maintenance services for DBSD’s gateway and ground-based communications equipment, effective as of January 1, 2024, to extend the existing pricing and other terms through December 31, 2024.

Hughes Equipment and Services Agreement. In February 2019, we and DISH Network entered into an agreement pursuant to which we will sell to DISH Network our HughesNet Service and HughesNet equipment that has been modified to meet DISH Network’s internet-of-things specifications for the transfer of data to DISH Network’s network operations centers. This agreement has an initial term of five years expiring February 2024 with automatic renewal for successive one-year terms unless terminated by DISH Network with at least 180 days’ written notice to us or by us with at least 365 days’ written notice to DISH Network.

Operating Expenses — DISH Network

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


	For the years ended December 31,
		2023		2022		2021
Operating expenses - DISH Network		$	4,366	$	4,545	$	4,813

The following table presents the related trade accounts payable:


	As of December 31,
	2023		2022
Trade accounts payable - DISH Network	$	1,847	$	567

Amended and Restated Professional Services Agreement. In connection with the Spin-off, EchoStar entered into various agreements with DISH Network including a transition services agreement, satellite procurement agreement and services agreement, all of which expired in January 2010 and were replaced by a professional services agreement (the “Professional Services Agreement”). In January 2010, EchoStar and DISH Network agreed that EchoStar and its subsidiaries shall continue to have the right, but not the obligation, to receive the following services from DISH Network, among others, certain of which were previously provided under a transition services agreement: information technology, travel and event coordination, internal audit, legal, accounting and tax, benefits administration, program acquisition services and other support services. Additionally, EchoStar and DISH Network agreed that DISH Network would continue to have the right, but not the obligation, to engage EchoStar and its subsidiaries to manage the process of procuring new satellite capacity for DISH Network (previously provided under a satellite procurement agreement), receive logistics, procurement and quality assurance services from EchoStar and its subsidiaries (previously provided under a services agreement) and provide other support services. EchoStar and DISH amended and restated the Professional Services Agreement (as amended to date, the “Amended and Restated Professional Services Agreement”) to provide that EchoStar and its subsidiaries and DISH Network shall have the right to receive additional services that either EchoStar and its subsidiaries or DISH Network may require, including access to antennas owned by DISH Network for our use in performing TT&C services and maintenance and support services for our antennas (collectively, the “TT&C Antennas”). In September 2019, EchoStar and DISH amended the Amended and Restated Professional Services Agreement to provide that EchoStar and its subsidiaries and DISH Network shall have the right to receive additional services that either EchoStar and its subsidiaries or DISH Network may require as a result of the BSS Transaction and to remove our access to and the maintenance and support services for the TT&C Antennas. A portion of these costs and expenses have been allocated to us in the manner described above. The term of the Amended and Restated Professional Services Agreement is through January 1, 2025 and renews automatically for successive one-year periods thereafter, unless the agreement is terminated earlier by either party upon at least 60 days’ notice. We or DISH network may generally terminate the Amended and Restated Professional Services Agreement in part with respect to any particular service it receives for any reason upon at least 30 days’ notice, unless the statement of work for particular services states otherwise. Certain services provided under the Amended and Restated Professional Services Agreement may survive the termination of the agreement.

Collocation and Antenna Space Agreements. We and DISH Network entered into an agreement pursuant to which DISH Network provided us with collocation space in El Paso, Texas. This agreement was for an initial period ending in July 2015, and provided us with renewal options for four consecutive three-year terms. We exercised our first renewal option for a period commencing in August 2015 and ending in July 2018, in April 2018 we exercised our second renewal option for a period ending in July 2021, and in May 2021 we exercised our third renewal option for a period ending in July 2024. Effective March 2017, we also entered into certain agreements pursuant to which DISH Network provides collocation and antenna space to EchoStar through February 2022 at the following locations: Cheyenne, Wyoming; Gilbert, Arizona; New Braunfels, Texas; Monee, Illinois; Spokane, Washington; and Englewood, Colorado. In October 2019, we provided a termination notice for our New Braunfels, Texas agreement effective May 2020. In November 2020, we provided a termination notice for one of our Englewood, Colorado agreements effective May 2021. In November 2021, we exercised our right to renew the collocation agreements at Gilbert, Arizona, Cheyenne, Wyoming, Spokane, Washington, Englewood, Colorado and Monee, Illinois for a period ending in February 2025. In August 2017, we and DISH Network also entered into certain other agreements pursuant to which DISH Network provides additional collocation and antenna space to us in Monee, Illinois and Spokane, Washington through August 2022. In May 2022, we exercised our right to renew such other agreements at Monee, Illinois and Spokane, Washington through August 2025. Generally, we may renew our collocation and antenna space agreements for three-year periods by providing DISH Network with prior written notice no more than 120 days but no less than 90 days prior to the end of the then-current term. We may terminate certain of these agreements with 180 days’ prior written notice. The fees for the services provided under these agreements depend on the number of racks located at the location.

We entered into an agreement pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming for a period of five years commencing in August 2020, with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term. In March 2021, we entered into additional agreements pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming, and the right to use an antenna and certain space in Gilbert, Arizona. Both agreements are for a period of five years with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term.

Hughes Broadband Master Services Agreement. In conjunction with the launch of our EchoStar XIX satellite, in March 2017, we and DISH Network entered into a master service agreement (the “Hughes Broadband MSA”) pursuant to which DISH Network, among other things: (i) has the right, but not the obligation, to market, promote and solicit orders and upgrades for our Gen 5 HughesNet service and related equipment and other telecommunication services and (ii) installs Gen 5 HughesNet service equipment with respect to activations generated by DISH Network. Under the Hughes Broadband MSA, we and DISH Network make certain payments to each other relating to sales, upgrades, purchases and installation services. The current term of the Hughes Broadband MSA is through March 2023 with automatic renewal for successive one-year terms. Either party has the ability to terminate the Hughes Broadband MSA, in whole or in part, for any reason upon at least 90 days’ notice to the other party. Upon expiration or termination of the Hughes Broadband MSA, we will continue to provide our Gen 5 HughesNet service to subscribers and make certain payments to DISH Network pursuant to the terms and conditions of the Hughes Broadband MSA. We incurred sales incentives and other costs under the Hughes Broadband MSA totaling $1.9 million, $6.8 million and $8.4 million for the years ended December 31, 2023, 2022 and 2021, respectively.

2019 TT&C Agreement. In September 2019, we and a subsidiary of EchoStar entered into an agreement pursuant to which DISH Network provides TT&C services to us and EchoStar and its other subsidiaries for a period ending in September 2021, with the option for a subsidiary of EchoStar to renew for a one-year period upon written notice at least 90 days prior to the initial expiration (the “2019 TT&C Agreement”). In June 2023, we exercised the option to renew the 2019 TT&C Agreement until September 2024. The fees for services provided under the 2019 TT&C Agreement are calculated at either: (i) a fixed fee or (ii) cost plus a fixed margin, which will vary depending on the nature of the services provided. Any party is able to terminate the 2019 TT&C Agreement for any reason upon 12 months’ notice.

Referral Marketing Agreement. In June 2021, we and DISH Network entered into an agreement pursuant to which we will pre-qualify prospects contacting Hughes call centers and transfer those prospects to DISH Network for introduction to DISH Network’s video services, for prospects that convert Hughes will receive a commission. This agreement has an indefinite term and may be terminated by either party upon 90 days’ prior written notice.

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

RELATED PARTY TRANSACTIONS - OTHER

TerreStar Solutions

DISH Network owns 37.5% of TerreStar Solutions, Inc. (“TSI”). In May 2018, we and TSI entered into an equipment and services agreement pursuant to which we design, manufacture and install upgraded ground communications network equipment for TSI’s network and provide, among other things, warranty and support services. We recognized revenue of $1.9 million, $2.0 million and $1.9 million for the years ended December 31, 2023, 2022 and 2021, respectively. As of December 31, 2023, we had no trade accounts receivable from TSI.

- Definition

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

+ References

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

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section 50
-Paragraph 5
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-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
-Subparagraph (e)
-Publisher FASB
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

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

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

+ Details

REVENUE RECOGNITION - Schedule of Components of Contract Balances (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Trade accounts receivable and contract assets, net:
Trade accounts receivable	$ 188,219	$ 178,401
Contract assets	66,095	73,293
Allowance for doubtful accounts	(20,399)	(15,358)
Total trade accounts receivable and contract assets, net	233,915	236,336
Contract liabilities:
Current	116,187	121,739
Non-current	7,401	8,326
Total contract liabilities	123,588	130,065
Revenue	88,211	120,867	$ 82,633
Sales and services
Trade accounts receivable and contract assets, net:
Trade accounts receivable	177,989	170,466
Leasing
Trade accounts receivable and contract assets, net:
Trade accounts receivable	$ 10,230	$ 7,935

INCOME TAXES - Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Statutory rate	$ 90,786	$ (40,604)	$ (35,223)
State income taxes, net of federal benefit (provision)	4	(4,005)	(10,960)
Permanent differences	728	(2,233)	(806)
Impairments	(108,734)	0	0
Tax credits, including withholding tax	4,196	3,699	4,573
Valuation allowance	(45,043)	(21,359)	(23,346)
Rates different than statutory	16,041	9,753	10,164
Other	(4,104)	308	(1,513)
Total income tax benefit (provision), net	$ (46,126)	$ (54,441)	$ (57,111)

MARKETABLE INVESTMENT SECURITIES - Schedule of Fair Value Measurements (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Fair value of marketable securities
Cash equivalents (including restricted)	$ 1,176,356,000	$ 548,554,000
Available-for-sale debt securities:
Total marketable investment securities	417,743,000	799,769,000
Corporate bonds
Available-for-sale debt securities:
Total marketable investment securities	91,548,000	154,580,000
Commercial paper
Available-for-sale debt securities:
Total marketable investment securities	282,898,000	643,526,000
Other debt securities
Available-for-sale debt securities:
Total marketable investment securities	43,297,000	1,663,000
Level 1
Fair value of marketable securities
Cash equivalents (including restricted)	177,009,000	496,000
Available-for-sale debt securities:
Total marketable investment securities	38,799,000	0
Level 1 \| Corporate bonds
Available-for-sale debt securities:
Total marketable investment securities	0	0
Level 1 \| Commercial paper
Available-for-sale debt securities:
Total marketable investment securities	0	0
Level 1 \| Other debt securities
Available-for-sale debt securities:
Total marketable investment securities	38,799,000	0
Level 2
Fair value of marketable securities
Cash equivalents (including restricted)	999,347,000	548,058,000
Available-for-sale debt securities:
Total marketable investment securities	378,944,000	799,769,000
Level 2 \| Corporate bonds
Available-for-sale debt securities:
Total marketable investment securities	91,548,000	154,580,000
Level 2 \| Commercial paper
Available-for-sale debt securities:
Total marketable investment securities	282,898,000	643,526,000
Level 2 \| Other debt securities
Available-for-sale debt securities:
Total marketable investment securities	4,498,000	1,663,000
Level 3
Available-for-sale debt securities:
Total marketable investment securities	$ 0	$ 0

OTHER INTANGIBLE ASSETS - Schedule of Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accumulated Amortization
Weighted-average useful life (in years)	12 years
Total
Cost:
Balance at the beginning of the period	$ 355,384	$ 351,400	$ 351,400
Additions		4,312
Currency Translation Adjustments	(24)	(328)
Balance at the end of the period	355,360	355,384	351,400
Accumulated Amortization
Balance at beginning of period	(339,686)	(337,416)	(333,060)
Amortization expense	(2,273)	(2,270)	(4,356)
Balance at end of the period	(341,959)	(339,686)	(337,416)
Total	13,401	15,698
Customer Relationships
Cost:
Balance at the beginning of the period	274,284	270,300	270,300
Additions		4,312
Currency Translation Adjustments	(24)	(328)
Balance at the end of the period	274,260	274,284	270,300
Accumulated Amortization
Balance at beginning of period	(271,085)	(270,300)	(267,429)
Amortization expense	(788)	(785)	(2,871)
Balance at end of the period	(271,873)	(271,085)	(270,300)
Total	$ 2,387	3,199
Weighted-average useful life (in years)	8 years
Patents
Cost:
Balance at the beginning of the period	$ 51,400	51,400	51,400
Additions		0
Currency Translation Adjustments	0	0
Balance at the end of the period	51,400	51,400	51,400
Accumulated Amortization
Balance at beginning of period	(51,400)	(51,400)	(51,400)
Amortization expense	0	0	0
Balance at end of the period	(51,400)	(51,400)	(51,400)
Total	$ 0	0
Weighted-average useful life (in years)	6 years
Trademarks and Licenses
Cost:
Balance at the beginning of the period	$ 29,700	29,700	29,700
Additions		0
Currency Translation Adjustments	0	0
Balance at the end of the period	29,700	29,700	29,700
Accumulated Amortization
Balance at beginning of period	(17,201)	(15,716)	(14,231)
Amortization expense	(1,485)	(1,485)	(1,485)
Balance at end of the period	(18,686)	(17,201)	$ (15,716)
Total	$ 11,014	$ 12,499
Weighted-average useful life (in years)	20 years

GOODWILL

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

All of our goodwill is assigned to our Hughes segment, as it was generated through: i) the Hughes Acquisition; ii) the agreement with Yahsat pursuant to which, in November 2019, Yahsat contributed its satellite communications services business in Brazil to one of our Brazilian subsidiaries in exchange for a 20% equity ownership interest in that subsidiary (the “Yahsat Brazil JV Transaction”); and iii) the India JV formation.

During the year ended December 31, 2023 we recorded a noncash impairment charge for goodwill of $532.9 million in “Impairment of long-lived assets and goodwill” on our Consolidated Statements of Operations and Comprehensive Income (Loss). See Note 2. Summary of Significant Accounting Policies for further information. The non-recurring measurement of fair value of goodwill is classified as Level 3 in the fair value hierarchy.

The following table presents our goodwill:


	For the years ended December 31,
	2023		2022		2021
Balance at beginning of period	$	532,491	$	511,086	$	511,597
India JV formation	—		23,086		—
Foreign currency translation	449		(1,681)		(511)
Impairment	(532,940)		—		—
Balance at end of period, net of accumulated impairment losses	$	—	$	532,491	$	511,086

Accumulated impairment losses	$	(532,940)	$	—	$	—

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Summary of Contractual Obligations

The following table summarizes our contractual obligations as of December 31, 2023:


	Payments Due in the Years Ending December 31,
	Total (4)(5)		2024		2025		2026		2027		2028		Thereafter
Long-term debt (1)	$	1,500,000	$	—	$	—	$	1,500,000	$	—	$	—	$	—
Interest on long-term debt	267,189		89,063		89,063		89,063		—		—		—
Satellite-related commitments (2)	239,595		29,786		28,060		29,722		29,390		27,725		94,912
Operating lease obligations (3)	1,564,751		233,766		215,227		213,422		211,936		209,986		480,414
Total	$	3,571,535	$	352,615	$	332,350	$	1,832,207	$	241,326	$	237,711	$	575,326

(1) Assumes all long-term debt is outstanding until scheduled maturity.

(2) Includes payments pursuant to: i) the EchoStar XXIV launch contract, ii) regulatory authorizations, iii) non-lease costs associated with our finance lease satellites, iv) in-orbit incentives relating to certain satellites and v) commitments for satellite service arrangements.

(3) Operating leases consist primarily of leases for the EchoStar XXIV satellite, office space, data centers and satellite-related ground infrastructure.

(4) The table excludes amounts related to deferred tax liabilities, unrecognized tax positions and certain other amounts recorded in our non-current liabilities as the timing of any payments is uncertain.

(5) The table excludes long-term deferred revenue and other long-term liabilities that do not require future cash payments.

Schedule of Accrual For License Fee Dispute

The following table presents the components of the accrual:


	As of December 31,
	2023		2022
Additional license fees	$	3,405	$	3,425
Penalties	3,495		3,516
Interest and interest on penalties	82,627		78,327
Less: Payments	(27,807)		(17,785)
Total accrual	61,720		67,483
Less: Current portion	10,130		10,191
Total long-term accrual	$	51,590	$	57,292

REVENUE RECOGNITION (Tables)

12 Months Ended

Dec. 31, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Components of Contract Balances

The following table presents the components of our contract balances:


	As of December 31,
	2023		2022
Trade accounts receivable and contract assets, net:
Sales and services	$	177,989	$	170,466
Leasing	10,230		7,935
Total trade accounts receivable	188,219		178,401
Contract assets	66,095		73,293
Allowance for doubtful accounts	(20,399)		(15,358)
Total trade accounts receivable and contract assets, net	$	233,915	$	236,336

Contract liabilities:
Current	$	116,187	$	121,739
Non-current	7,401		8,326
Total contract liabilities	$	123,588	$	130,065

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


	For the years ended December 31,
		2023		2022		2021
Revenue		$	88,211	$	120,867	$	82,633

Schedule of Allowance for Credit Loss

The following table presents the activity in our allowance for doubtful accounts:


	For the years ended December 31,
	2023		2022		2021
Balance at beginning of period	$	15,358	$	14,588	$	15,386
Credit losses	34,085		32,910		22,591
Deductions	(29,371)		(36,011)		(23,543)
Foreign currency translation	327		3,871		154
Balance at end of period	$	20,399	$	15,358	$	14,588


	For the years ended December 31,
	2023				2022				2021
	Other current assets, net		Other non-current assets, net		Other current assets, net		Other non-current assets, net		Other current assets, net		Other non-current assets, net
Balance at beginning of period	$	—	$	16,709	$	—	$	16,709	$	1,747	$	12,869
Credit losses	—		1,599		—		—		—		3,328
Foreign currency translation	—		—		—		—		(1,747)		1,159
Deductions	—		21		—		—		—		(647)
Balance at end of period	$	—	$	18,329	$	—	$	16,709	$	—	$	16,709

Schedule of Activity in Contract Acquisition Costs

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


	For the years ended December 31,
	2023		2022		2021
Balance at beginning of period	$	64,447	$	82,986	$	99,837
Additions	44,459		57,627		72,503
Amortization expense	(60,512)		(76,760)		(88,178)
Foreign currency translation	949		594		(1,176)
Balance at end of period	$	49,343	$	64,447	$	82,986

Schedule of Disaggregation of Revenue

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


	Hughes		ESS		Corporate and Other		Consolidated Total












For the year ended December 31, 2023
North America	$	1,376,233	$	24,095	$	(2,205)	$	1,398,123
South and Central America	159,520		—		—		159,520
Other	185,653		—		4,560		190,213
Total revenue	$	1,721,406	$	24,095	$	2,355	$	1,747,856

For the year ended December 31, 2022
North America	$	1,576,773	$	20,533	$	(1,400)	$	1,595,906
South and Central America	171,318		—		—		171,318
Other	218,496		—		17,623		236,119
Total revenue	$	1,966,587	$	20,533	$	16,223	$	2,003,343

For the year ended December 31, 2021
North America	$	1,617,229	$	17,679	$	(385)	$	1,634,523
South and Central America	176,515		—		—		176,515
Other	162,482		—		21,206		183,688
Total revenue	$	1,956,226	$	17,679	$	20,821	$	1,994,726

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


	Hughes		ESS		Corporate and Other		Consolidated Total
For the year ended December 31, 2023
Services and other revenue:
Services	$	1,385,287	$	16,151	$	—	$	1,401,438
Lease revenue	36,752		7,944		2,355		47,051
Total services and other revenue	1,422,039		24,095		2,355		1,448,489
Equipment revenue:
Equipment	140,429		—		—		140,429
Design, development and construction services	145,507		—		—		145,507
Lease revenue	13,431		—		—		13,431
Total equipment revenue	299,367		—		—		299,367
Total revenue	$	1,721,406	$	24,095	$	2,355	$	1,747,856

For the year ended December 31, 2022
Services and other revenue:
Services	$	1,551,613	$	13,206	$	—	$	1,564,819
Lease revenue	40,825		7,327		16,223		64,375
Total services and other revenue	1,592,438		20,533		16,223		1,629,194
Equipment revenue:
Equipment	119,107		—		—		119,107
Design, development and construction services	246,265		—		—		246,265
Lease revenue	8,777		—		—		8,777
Total equipment revenue	374,149		—		—		374,149
Total revenue	$	1,966,587	$	20,533	$	16,223	$	2,003,343

For the year ended December 31, 2021
Services and other revenue:
Services	$	1,646,778	$	11,961	$	—	$	1,658,739
Lease revenue	39,021		5,718		20,821		65,560
Total services and other revenue	1,685,799		17,679		20,821		1,724,299
Equipment revenue:
Equipment	108,767		—		—		108,767
Design, development and construction services	152,934		—		—		152,934
Lease revenue	8,726		—		—		8,726
Total equipment revenue	270,427		—		—		270,427
Total revenue	$	1,956,226	$	17,679	$	20,821	$	1,994,726

Schedule of Sales-type Lease Revenue

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


	For the years ended December 31,
		2023		2022		2021
Sales-type lease revenue:
Revenue at lease commencement		$	11,429	$	7,557	$	7,998
Interest income		2,002		1,220		728
Total sales-type lease revenue		13,431		8,777		8,726
Operating lease revenue		47,051		64,375		65,560
Total lease revenue		$	60,482	$	73,152	$	74,286

Schedule of Operating Lease Revenue

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


	For the years ended December 31,
		2023		2022		2021
Sales-type lease revenue:
Revenue at lease commencement		$	11,429	$	7,557	$	7,998
Interest income		2,002		1,220		728
Total sales-type lease revenue		13,431		8,777		8,726
Operating lease revenue		47,051		64,375		65,560
Total lease revenue		$	60,482	$	73,152	$	74,286

Schedule of Operating Lease Payments to be Received

The following table presents future operating lease payments to be received as of December 31, 2023:


	Amounts
December 31,
2024	$	36,008
2025	31,803
2026	30,579
2027	25,752
2028	11,687
2029 and beyond	34,588
Total lease payments to be received	$	170,417

Schedule of Property and Equipment Subject to Operating Leases

The following table presents amounts for assets subject to operating leases, which are included in Property and equipment, net:


	As of December 31,
	2023						2022
	Cost		Accumulated Depreciation		Net		Cost		Accumulated Depreciation		Net
Customer premises equipment	$	883,565	$	(716,022)	$	167,543	$	933,669	$	(703,110)	$	230,559
Satellites	104,620		(59,259)		45,361		104,620		(52,284)		52,336
Total	$	988,185	$	(775,281)	$	212,904	$	1,038,289	$	(755,394)	$	282,895

Schedule of Property and Equipment

The following table presents depreciation expense for assets subject to operating leases, which is included in Depreciation and amortization:


	For the years ended December 31,
	2023		2022		2021
Customer premises equipment	$	168,656	$	221,645	$	247,072
Satellites	6,975		6,975		6,975
Total	$	175,631	$	228,620	$	254,047

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


	As of December 31,
	2023		2022
Property and equipment, net:
Satellites, net	$	654,167	$	754,019
Other property and equipment, net	595,907		621,985
Total property and equipment, net	$	1,250,074	$	1,376,004

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


	Depreciable Life (In Years)	As of December 31,
		2023		2022
Satellites, net:
Satellites - owned	5 to 15	$	1,506,541	$	1,503,435
Satellites - acquired under finance leases	15	368,384		360,642
Total satellites		1,874,925		1,864,077
Accumulated depreciation:
Satellites - owned		(1,071,182)		(988,164)
Satellites - acquired under finance leases		(149,576)		(121,894)
Total accumulated depreciation		(1,220,758)		(1,110,058)
Total satellites, net		$	654,167	$	754,019

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


	For the years ended December 31,
		2023		2022		2021
Depreciation expense:
Satellites - owned		$	78,035	$	75,738	$	85,068
Satellites - acquired under finance leases		27,682		24,127		23,740
Total depreciation expense		$	105,717	$	99,865	$	108,808

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


	For the years ended December 31,
		2023		2022		2021
Capitalized interest		$	10,115	$	8,712	$	6,002

The following table presents Other property and equipment, net:


	Depreciable Life (In Years)	As of December 31,
		2023		2022
Other property and equipment, net:
Land	—	$	13,547	$	13,510
Buildings and improvements	1 to 40	115,354		75,163
Furniture, fixtures, equipment and other	1 to 12	977,154		747,179
Customer premises equipment	2 to 4	883,565		933,669
Construction in progress		28,217		195,655
Total other property and equipment		2,017,837		1,965,176
Accumulated depreciation		(1,421,930)		(1,343,191)
Other property and equipment, net		$	595,907	$	621,985

The following table presents the depreciation expense associated with our other property and equipment:


	For the years ended December 31,
	2023		2022		2021
Other property and equipment depreciation expense:
Buildings and improvements	$	3,721	$	3,661	$	4,908
Furniture, fixtures, equipment and other	78,083		71,804		72,855
Customer premises equipment	168,656		221,645		247,072
Total depreciation expense	$	250,460	$	297,110	$	324,835

LESSEE ACCOUNTING (Tables)

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Schedule of Lease Assets and Liabilities

The following table presents the amounts for ROU assets and lease liabilities:


	As of December 31,
	2023		2022
Right-of-use assets:
Operating	$	1,031,303	$	150,632
Finance	218,807		238,748
Total right-of-use assets	$	1,250,110	$	389,380

Lease liabilities:
Current:
Operating	$	155,932	$	17,766
Finance	—		—
Total current	155,932		17,766
Non-current:
Operating	897,084		135,122
Finance	—		—
Total non-current	897,084		135,122
Total lease liabilities	$	1,053,016	$	152,888

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

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


	For the years ended December 31,
	2023		2022		2021
Lease cost:
Operating lease cost	$	30,299	$	25,219	$	23,323
Finance lease cost:
Amortization of right-of-use assets	27,682		29,906		29,270
Interest on lease liabilities	—		7		49
Total finance lease cost	27,682		29,913		29,319
Short-term lease cost	—		258		—
Variable lease cost	—		2,246		1,895
Total lease cost	$	57,981	$	57,636	$	54,537


	As of December 31,
	2023		2022
Lease term and discount rate:
Weighted-average remaining lease term:
Finance leases	0.0 years		0.0 years
Operating leases	7.5 years		8.0 years

Weighted-average discount rate:
Finance leases	—	%	—	%
Operating leases	12.1	%	5.9	%

The following table presents the detailed cash flows from operating and finance leases:


	For the years ended December 31,
	2023		2022		2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	22,981	$	24,653	$	21,808
Operating cash flows from finance leases	—		7		49
Financing cash flows from finance leases	—		124		430

Schedule of Operating Lease Liability Maturity

The following table presents future minimum lease payments of our lease liabilities as of December 31, 2023:


	Operating Leases
Year ending December 31,
2024	$	233,766
2025	215,227
2026	213,422
2027	211,936
2028	209,986
2029 and beyond	480,414
Total future minimum lease payments	1,564,751
Less: Interest	(511,735)
Total lease liabilities	$	1,053,016

MARKETABLE INVESTMENT SECURITIES - Schedule of Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Available-for-sale debt securities:
Marketable investment securities	$ 417,743	$ 799,769
Corporate bonds
Available-for-sale debt securities:
Marketable investment securities	91,548	154,580
Commercial paper
Available-for-sale debt securities:
Marketable investment securities	282,898	643,526
Other debt securities
Available-for-sale debt securities:
Marketable investment securities	$ 43,297	$ 1,663

OTHER COMPREHENSIVE INCOME (LOSS) - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	$ 2,147,863	$ 2,068,989	$ 2,076,376
Foreign currency translation adjustments	17,546	3,767	(26,929)
Total other comprehensive income (loss), net of tax	21,343	4,905	(30,930)
Ending balance	1,679,089	2,147,863	2,068,989
Accumulated Other Comprehensive Income (Loss)
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(170,184)	(173,381)
Foreign currency translation adjustments	17,644	3,767
Other comprehensive income (loss) before reclassifications	(198)	(553)
Amounts reclassified to net income (loss)	247	(17)
Total other comprehensive income (loss), net of tax	17,693	3,197
Ending balance	(152,491)	(170,184)	(173,381)
Cumulative Foreign Currency Translation Adjustments
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(170,114)	(173,881)
Foreign currency translation adjustments	17,546	3,767
Other comprehensive income (loss) before reclassifications	0	0
Amounts reclassified to net income (loss)	0	0
Total other comprehensive income (loss), net of tax	17,546	3,767
Ending balance	(152,568)	(170,114)	(173,881)
Unrealized Gain (Loss) On Available-For-Sale Securities
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	28	598
Foreign currency translation adjustments	0	0
Other comprehensive income (loss) before reclassifications	(198)	(553)
Amounts reclassified to net income (loss)	247	(17)
Total other comprehensive income (loss), net of tax	49	(570)
Ending balance	77	28	598
Other
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(98)	(98)
Foreign currency translation adjustments	98	0
Other comprehensive income (loss) before reclassifications	0	0
Amounts reclassified to net income (loss)	0	0
Total other comprehensive income (loss), net of tax	98	0
Ending balance	$ 0	$ (98)	$ (98)

REVENUE RECOGNITION - Property and Equipment Subject to Operating Leases and Depreciation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Customer premises equipment
Property, Plant and Equipment [Line Items]
Cost	$ 883,565	$ 933,669
Accumulated Depreciation	(716,022)	(703,110)
Net	167,543	230,559
Depreciation	168,656	221,645	$ 247,072
Satellites
Property, Plant and Equipment [Line Items]
Cost	104,620	104,620
Accumulated Depreciation	(59,259)	(52,284)
Net	45,361	52,336
Depreciation	6,975	6,975	6,975
Real estate
Property, Plant and Equipment [Line Items]
Cost	988,185	1,038,289
Accumulated Depreciation	(775,281)	(755,394)
Net	212,904	282,895
Depreciation	$ 175,631	$ 228,620	$ 254,047

SUBSEQUENT EVENTS (Details) - USD ($) $ in Millions	Mar. 12, 2024	Feb. 15, 2024	Mar. 17, 2022
Subsequent Event [Line Items]
Dividends paid to EchoStar			$ 100.0
Subsequent Event \| EchoStar
Subsequent Event [Line Items]
Dividends paid to EchoStar	$ 500.0	$ 529.0

RELATED PARTY TRANSACTIONS - OTHER (Details) - USD ($)	12 Months Ended
RELATED PARTY TRANSACTIONS - OTHER (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Liabilities and Shareholder's Equity	$ 101,163,000	$ 98,229,000
Total revenue	1,747,856,000	2,003,343,000	$ 1,994,726,000
Trade accounts receivable and contract assets, net	233,915,000	236,336,000
Related Party
Related Party Transaction [Line Items]
Liabilities and Shareholder's Equity	1,847,000	567,000
Trade accounts receivable and contract assets, net	5,038,000	1,992,000
Related Party \| TerreStar Solutions, Inc.
Related Party Transaction [Line Items]
Total revenue	$ 1,900,000	$ 2,000,000	$ 1,900,000
Investment nonvoting interest ownership	37.50%
Trade accounts receivable and contract assets, net	$ 0

- Definition

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

+ References

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

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

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

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

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

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

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

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-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

LONG-TERM DEBT - Narrative (Details) - USD ($)	12 Months Ended
LONG-TERM DEBT - Narrative (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jul. 27, 2016
Debt
Amortization of debt issuance costs	$ 832,000	$ 783,000	$ 2,381,000
Interest on long-term debt
Debt
Amortization of debt issuance costs	$ 800,000	$ 800,000	$ 2,400,000
5 1/4% Senior Secured Notes due 2026 \| Hughes Satellite Systems Corporation (HSSC)
Debt
Issue price as percent of principal				100.00%
6 5/8% Senior Unsecured Notes due 2026 \| Hughes Satellite Systems Corporation (HSSC)
Debt
Principal amount of debt issuance				$ 750,000,000
Senior Unsecured Notes
Debt
Purchase price due to change of control, as percentage of aggregate principal amount	101.00%
Percent of debt holders required to call debt	25.00%
Senior Unsecured Notes \| 6 5/8% Senior Unsecured Notes due 2026
Debt
Interest rate	6.625%
Redemption price percentage	100.00%
Senior Unsecured Notes \| 6 5/8% Senior Unsecured Notes due 2026 \| Hughes Satellite Systems Corporation (HSSC)
Debt
Issue price as percent of principal				100.00%
Senior Secured Notes \| 5 1/4% Senior Secured Notes due 2026
Debt
Interest rate	5.25%
Redemption price percentage	100.00%
Senior Secured Notes \| 5 1/4% Senior Secured Notes due 2026 \| Hughes Satellite Systems Corporation (HSSC)
Debt
Principal amount of debt issuance				$ 750,000,000

SEGMENT REPORTING (Tables)

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

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

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


	Hughes		ESS		Corporate and Other		Consolidated Total
For the year ended December 31, 2023
External revenue	$	1,721,406	$	21,890	$	4,560	$	1,747,856
Intersegment revenue	—		2,205		(2,205)		—
Total revenue	$	1,721,406	$	24,095	$	2,355	$	1,747,856

Capital expenditures	$	189,999	$	130	$	—	$	190,129
EBITDA	$	39,679	$	18,325	$	(79,582)	$	(21,578)

For the year ended December 31, 2022
External revenue	$	1,966,587	$	19,132	$	17,624	$	2,003,343
Intersegment revenue	—		1,401		(1,401)		—
Total revenue	$	1,966,587	$	20,533	$	16,223	$	2,003,343

Capital expenditures	$	239,403	$	—	$	—	$	239,403
EBITDA	$	732,929	$	14,416	$	(50,852)	$	696,493

For the year ended December 31, 2021
External revenue	$	1,956,226	$	17,295	$	21,205	$	1,994,726
Intersegment revenue	—		384		(384)		—
Total revenue	$	1,956,226	$	17,679	$	20,821	$	1,994,726

Capital expenditures	$	296,303	$	—	$	—	$	296,303
EBITDA	$	781,824	$	9,185	$	(30,628)	$	760,381

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

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


	For the years ended December 31,
		2023		2022		2021
Income (loss) before income taxes		$	(432,312)	$	193,351	$	167,728
Interest income, net		(85,036)		(30,812)		(8,146)
Interest expense, net of amounts capitalized		89,569		92,386		126,499
Depreciation and amortization		389,632		431,065		464,146
Net loss (income) attributable to non-controlling interests		16,569		10,503		10,154
EBITDA		$	(21,578)	$	696,493	$	760,381

Schedule of Total Long-lived Assets

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


	As of December 31,
	2023		2022
Long-lived assets:
North America	$	2,517,036	$	2,075,373
South and Central America	149,472		206,556
Other	22,688		50,883
Total long-lived assets	$	2,689,196	$	2,332,812

REVENUE RECOGNITION - Activity in Contract Acquisition Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Increase (Decrease) In Capitalized Contract Cost [Roll Forward]
Balance at beginning of period	$ 64,447	$ 82,986	$ 99,837
Additions	44,459	57,627	72,503
Amortization expense	(60,512)	(76,760)	(88,178)
Foreign currency translation	949	594	(1,176)
Balance at end of period	$ 49,343	$ 64,447	$ 82,986

SUPPLEMENTAL FINANCIAL INFORMATION - Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Raw materials	$ 32,492	$ 32,920
Work-in-process	32,832	16,408
Finished goods	101,912	73,678
Total inventory	$ 167,236	$ 123,006

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Income (Loss) Before Income Taxes

The following table presents the components of Income (loss) before income taxes in the Consolidated Statements of Operations:


	For the years ended December 31,
	2023		2022		2021
Domestic	$	(307,822)	$	253,654	$	246,207
Foreign	(124,490)		(60,303)		(78,479)
Income (loss) before income taxes	$	(432,312)	$	193,351	$	167,728

Schedule of Components of the Benefit (Provision) for Income Taxes

The following table presents the components of Income tax benefit (provision), net, in the Consolidated Statements of Operations:


	For the years ended December 31,
	2023		2022		2021
Current benefit (provision), net:
Federal	$	(64,692)	$	(83,594)	$	(73,571)
State	(12,736)		(15,430)		(18,562)
Foreign	(5,395)		(4,292)		(3,254)
Total current benefit (provision), net	$	(82,823)	$	(103,316)	$	(95,387)

Deferred benefit (provision), net:
Federal	$	25,322	$	37,714	$	28,319
State	10,065		8,186		3,705
Foreign	1,310		2,975		6,252
Total deferred benefit (provision), net	36,697		48,875		38,276
Total income tax benefit (provision), net	$	(46,126)	$	(54,441)	$	(57,111)

Schedule of Income Tax Rate Reconciliation

The following table presents our actual tax provisions reconciled to the amounts computed by applying the statutory federal tax rate to Income (loss) before income taxes in the Consolidated Statements of Operations:


	For the years ended December 31,
	2023		2022		2021
Statutory rate	$	90,786	$	(40,604)	$	(35,223)
State income taxes, net of federal benefit (provision)	4		(4,005)		(10,960)
Permanent differences	728		(2,233)		(806)
Impairments	(108,734)		—		—
Tax credits, including withholding tax	4,196		3,699		4,573
Valuation allowance	(45,043)		(21,359)		(23,346)
Rates different than statutory	16,041		9,753		10,164

Other	(4,104)		308		(1,513)
Total income tax benefit (provision), net	$	(46,126)	$	(54,441)	$	(57,111)

Schedule of Deferred Tax Assets and Liabilities

The following table presents the components of our deferred tax assets and liabilities:


	As of December 31,
	2023		2022
Deferred tax assets:
Net operating losses, credit and other carryforwards	$	153,421	$	119,594
Other investments	32,785		11,648
Accrued expenses	61,177		53,324
Stock-based compensation	5,821		5,645
Other assets	33,303		32,824
Total deferred tax assets	286,507		223,035
Valuation allowance	(209,411)		(153,233)
Deferred tax assets after valuation allowance	$	77,096	$	69,802

Deferred tax liabilities:
Property and equipment, regulatory authorizations, and other intangibles	$	(300,396)	$	(332,884)
Other liabilities	(21,322)		(18,853)
Total deferred tax liabilities	(321,718)		(351,737)
Total net deferred tax liabilities	$	(244,622)	$	(281,935)

Net deferred tax assets (liabilities) foreign jurisdiction	$	8,198	$	6,277
Net deferred tax assets (liabilities) domestic	(252,820)		(288,212)
Total net deferred tax assets (liabilities)	$	(244,622)	$	(281,935)

Schedule of Reconciliation of Unrecognized Tax Benefits

The following table presents the reconciliation of the beginning and ending amount of unrecognized income tax benefits:


	For the years ended December 31,
	2023		2022		2021
Unrecognized tax benefit balance as of beginning of period:	$	7,172	$	7,294	$	7,294
Additions based on tax positions reclassified from HSSC to EchoStar	3,149		—		—
Reductions based on tax positions related to prior years	—		(122)		—
Balance as of end of period	$	10,321	$	7,172	$	7,294

SEGMENT REPORTING - Schedule of Reconciliation of EBITDA to Reported Income (Loss) Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting [Abstract]
Income (loss) before income taxes	$ (432,312)	$ 193,351	$ 167,728
Interest income, net	(85,036)	(30,812)	(8,146)
Interest expense, net of amounts capitalized	89,569	92,386	126,499
Depreciation and amortization	389,632	431,065	464,146
Net loss (income) attributable to non-controlling interests	16,569	10,503	10,154
EBITDA	$ (21,578)	$ 696,493	$ 760,381

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(11))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

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

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

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

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481913/940-20-25-1

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

- Definition

Amount of the cost of borrowed funds accounted for as interest expense.

+ References + Details

INCOME TAXES - Narrative (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Operating Loss Carryforwards [Line Items]
Deferred tax assets, valuation allowance	$ (209,411,000)	$ (153,233,000)
Provision for U.S. income taxes or foreign withholding taxes	0
Deferred tax in foreign subsidiaries	8,200,000	7,800,000
Unrecognized tax benefits if recognized, could affect our effective tax rate	10,300,000	$ 7,200,000
Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 518,900,000

INCOME TAXES - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Unrecognized tax benefit balance as of beginning of period:
Balance as of beginning of period	$ 7,172	$ 7,294	$ 7,294
Additions based on tax positions reclassified from HSSC to EchoStar	3,149	0	0
Reductions based on tax positions related to prior years	0	(122)	0
Balance as of end of period	$ 10,321	$ 7,172	$ 7,294

SUPPLEMENTAL FINANCIAL INFORMATION

12 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SUPPLEMENTAL FINANCIAL INFORMATION

Research and Development

The following table presents the research and development costs incurred in connection with customers’ orders:


	For the years ended December 31,
	2023		2022		2021
Cost of sales - equipment	$	37,813	$	31,781	$	29,636
Research and development expenses	$	28,857	$	32,810	$	31,777

Advertising Costs

We incurred advertising expense of $55.8 million, $69.0 million and $82.4 million for the years ended December 31, 2023, 2022 and 2021, respectively.

Cash and Cash Equivalents and Restricted Cash


	For the years ended December 31,
	2023		2022		2021
Cash and cash equivalents, including restricted amounts, beginning of period:
Cash and cash equivalents	$	653,132	$	429,168	$	740,490
Restricted cash	1,341		980		807
Total cash and cash equivalents, included restricted amounts, beginning of period	$	654,473	$	430,148	$	741,297

Cash and cash equivalents, including restricted amounts, end of period:
Cash and cash equivalents	$	1,276,623	$	653,132	$	429,168
Restricted cash	1,118		1,341		980
Total cash and cash equivalents, included restricted amounts, end of period	$	1,277,741	$	654,473	$	430,148

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

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


	As of December 31,
	2023		2022
Other current assets, net:
Related party receivables - EchoStar	$	—	$	112,985
Inventory	167,236		123,006
Prepaids and deposits	24,769		23,948
Trade accounts receivable - DISH Network	5,038		1,992
Other, net	13,524		13,271
Total other current assets	$	210,567	$	275,202

Other non-current assets, net:
Capitalized software, net	$	117,163	$	116,844
Related party receivables - EchoStar	61,283		55,834
Contract acquisition costs, net	49,343		64,447
Other receivables, net	41,494		15,249
Deferred tax assets, net	8,198		7,822
Contract fulfillment costs, net	2,074		1,931
Restricted cash	1,118		1,341
Other, net	23,289		22,409
Total other non-current assets, net	$	303,962	$	285,877


	For the years ended December 31,
	2023				2022				2021
	Other current assets, net		Other non-current assets, net		Other current assets, net		Other non-current assets, net		Other current assets, net		Other non-current assets, net
Balance at beginning of period	$	—	$	16,709	$	—	$	16,709	$	1,747	$	12,869
Credit losses	—		1,599		—		—		—		3,328
Foreign currency translation	—		—		—		—		(1,747)		1,159
Deductions	—		21		—		—		—		(647)
Balance at end of period	$	—	$	18,329	$	—	$	16,709	$	—	$	16,709

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

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


	As of December 31,
	2023		2022
Accrued expenses and other current liabilities:
Related party payables - EchoStar	$	195,558	$	216,504
Operating lease obligation	155,932		17,766
Accrued expenses	45,863		35,909
Accrued interest	39,075		39,194
Accrued compensation	38,333		40,684
Accrued taxes	11,494		10,631
Accrual for license fee dispute	10,130		10,191
Trade accounts payable - DISH Network	1,847		567
Other	26,324		22,453
Total accrued expenses and other current liabilities	$	524,556	$	393,899

Other non-current liabilities:
Accrual for license fee dispute	$	51,590	$	57,292
In-orbit incentive obligations	41,369		44,856
Related party payables - EchoStar	26,453		23,423
Contract liabilities	7,401		8,326
Other	4,223		—
Total other non-current liabilities	$	131,036	$	133,897

Inventory

The following table presents the components of inventory:


	As of December 31,
	2023		2022
Raw materials	$	32,492	$	32,920
Work-in-process	32,832		16,408
Finished goods	101,912		73,678
Total inventory	$	167,236	$	123,006

Capitalized Software Costs

The following tables present the activity related to our capitalized software cost:


	As of December 31,
	2023		2022
Net carrying amount of externally marketed software	$	117,163	$	116,841
Externally marketed software under development and not yet placed into service	$	26,059	$	26,924


	For the years ended December 31,
	2023		2022		2021
Capitalized costs related to development of externally marketed software	$	30,164	$	23,105	$	33,543
Amortization expense relating to externally marketed software	$	29,370	$	30,965	$	25,288
Weighted-average useful life (in years)	3.5

Supplemental and Non-cash Investing and Financing Activities

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


	For the years ended December 31,
	2023		2022		2021
Supplemental disclosure of cash flow information:
Cash paid for interest, net of amounts capitalized	$	88,527	$	91,583	$	118,638
Cash paid for income taxes, net of refunds	$	4,902	$	12,538	$	10,641

Non-cash investing and financing activities:
Increase (decrease) in capital expenditures included in accounts payable, net	$	9,441	$	8,001	$	(347)
Non-cash net assets received as part of the India JV formation	$	—	$	36,701	$	—

SUPPLEMENTAL FINANCIAL INFORMATION - Schedule of Noncash Investing and Financing Activities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Supplemental disclosure of cash flow information:
Cash paid for interest, net of amounts capitalized	$ 88,527	$ 91,583	$ 118,638
Cash paid for income taxes, net of refunds	4,902	12,538	10,641
Non-cash investing and financing activities:
Increase (decrease) in capital expenditures included in accounts payable, net	9,441	8,001	(347)
Non-cash net assets received as part of the India JV formation	$ 0	$ 36,701	$ 0

RELATED PARTY TRANSACTIONS - ECHOSTAR - Services and Other Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Total revenue			$ 1,747,856	$ 2,003,343	$ 1,994,726
Services and other revenue
Related Party Transaction [Line Items]
Total revenue			1,448,489	1,629,194	1,724,299
EchoStar \| Services and other revenue
Related Party Transaction [Line Items]
Total revenue			4,548	$ 17,623	$ 21,206
Related Party \| DISH Network
Related Party Transaction [Line Items]
Total revenue	$ 12,570	$ 17,832	$ 21,718

- Definition

+ References

+ Details

REGULATORY AUTHORIZATIONS (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Regulatory Authorizations

The following table presents our Regulatory authorizations, net:


	Finite lived
	Cost		Accumulated Amortization		Total		Indefinite lived		Total
Balance, December 31, 2020	$	11,505	$	(1,054)	$	10,451	$	400,000	$	410,451
Amortization expense	—		(806)		(806)		—		(806)
Currency translation adjustments	(772)		86		(686)		—		(686)
Balance, December 31, 2021	10,733		(1,774)		8,959		400,000		408,959
Amortization expense	—		(825)		(825)		—		(825)
Currency translation adjustments	598		(113)		485		—		485
Balance, December 31, 2022	11,331		(2,712)		8,619		400,000		408,619
Amortization expense	—		(1,845)		(1,845)		—		(1,845)
Currency translation adjustments	1,423		(378)		1,045		—		1,045
Balance, December 31, 2023	$	12,754	$	(4,935)	$	7,819	$	400,000	$	407,819

Weighted-average useful life (in years)			12

Schedule of Estimated Future Amortization of Intangible Assets

The following table presents our estimated future amortization of our regulatory authorizations with finite lives as of December 31, 2023:


	Amount
For the years ending December 31,
2024	$	2,076
2025	589
2026	589
2027	589
2028	589
2029 and beyond	3,387
Total	$	7,819

The following table presents our estimated future amortization of other intangible assets as of December 31, 2023:


	Amount
For the years ending December 31,
2024	$	2,277
2025	2,277
2026	2,277
2027	1,496
2028	1,485
2029 and beyond	3,589
Total	$	13,401

REVENUE RECOGNITION - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Total revenue	$ 1,747,856	$ 2,003,343	$ 1,994,726
Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	1,448,489	1,629,194	1,724,299
Services
Disaggregation of Revenue [Line Items]
Total revenue	1,401,438	1,564,819	1,658,739
Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	47,051	64,375	65,560
Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	299,367	374,149	270,427
Equipment
Disaggregation of Revenue [Line Items]
Total revenue	140,429	119,107	108,767
Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	145,507	246,265	152,934
Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	13,431	8,777	8,726
North America
Disaggregation of Revenue [Line Items]
Total revenue	1,398,123	1,595,906	1,634,523
South and Central America
Disaggregation of Revenue [Line Items]
Total revenue	159,520	171,318	176,515
Other
Disaggregation of Revenue [Line Items]
Total revenue	190,213	236,119	183,688
Corporate and Other
Disaggregation of Revenue [Line Items]
Total revenue	2,355	16,223	20,821
Corporate and Other \| Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	2,355	16,223	20,821
Corporate and Other \| Services
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
Corporate and Other \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	2,355	16,223	20,821
Corporate and Other \| Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
Corporate and Other \| Equipment
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
Corporate and Other \| Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
Corporate and Other \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
Corporate and Other \| North America
Disaggregation of Revenue [Line Items]
Total revenue	(2,205)	(1,400)	(385)
Corporate and Other \| South and Central America
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
Corporate and Other \| Other
Disaggregation of Revenue [Line Items]
Total revenue	4,560	17,623	21,206
Hughes
Disaggregation of Revenue [Line Items]
Total revenue	1,721,406	1,966,587	1,956,226
Hughes \| Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	1,721,406	1,966,587	1,956,226
Hughes \| Operating segments \| Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	1,422,039	1,592,438	1,685,799
Hughes \| Operating segments \| Services
Disaggregation of Revenue [Line Items]
Total revenue	1,385,287	1,551,613	1,646,778
Hughes \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	36,752	40,825	39,021
Hughes \| Operating segments \| Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	299,367	374,149	270,427
Hughes \| Operating segments \| Equipment
Disaggregation of Revenue [Line Items]
Total revenue	140,429	119,107	108,767
Hughes \| Operating segments \| Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	145,507	246,265	152,934
Hughes \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	13,431	8,777	8,726
Hughes \| Operating segments \| North America
Disaggregation of Revenue [Line Items]
Total revenue	1,376,233	1,576,773	1,617,229
Hughes \| Operating segments \| South and Central America
Disaggregation of Revenue [Line Items]
Total revenue	159,520	171,318	176,515
Hughes \| Operating segments \| Other
Disaggregation of Revenue [Line Items]
Total revenue	185,653	218,496	162,482
ESS
Disaggregation of Revenue [Line Items]
Total revenue	21,890	19,132	17,295
ESS \| Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	24,095	20,533	17,679
ESS \| Operating segments \| Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	24,095	20,533	17,679
ESS \| Operating segments \| Services
Disaggregation of Revenue [Line Items]
Total revenue	16,151	13,206	11,961
ESS \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	7,944	7,327	5,718
ESS \| Operating segments \| Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
ESS \| Operating segments \| Equipment
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
ESS \| Operating segments \| Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
ESS \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
ESS \| Operating segments \| North America
Disaggregation of Revenue [Line Items]
Total revenue	24,095	20,533	17,679
ESS \| Operating segments \| South and Central America
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
ESS \| Operating segments \| Other
Disaggregation of Revenue [Line Items]
Total revenue	$ 0	$ 0	$ 0

REVENUE RECOGNITION

12 Months Ended

Dec. 31, 2023

Revenue from Contract with Customer [Abstract]

REVENUE RECOGNITION

Contract Balances

The following table presents the components of our contract balances:


	As of December 31,
	2023		2022
Trade accounts receivable and contract assets, net:
Sales and services	$	177,989	$	170,466
Leasing	10,230		7,935
Total trade accounts receivable	188,219		178,401
Contract assets	66,095		73,293
Allowance for doubtful accounts	(20,399)		(15,358)
Total trade accounts receivable and contract assets, net	$	233,915	$	236,336

Contract liabilities:
Current	$	116,187	$	121,739
Non-current	7,401		8,326
Total contract liabilities	$	123,588	$	130,065

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


	For the years ended December 31,
		2023		2022		2021
Revenue		$	88,211	$	120,867	$	82,633

The following table presents the activity in our allowance for doubtful accounts:


	For the years ended December 31,
	2023		2022		2021
Balance at beginning of period	$	15,358	$	14,588	$	15,386
Credit losses	34,085		32,910		22,591
Deductions	(29,371)		(36,011)		(23,543)
Foreign currency translation	327		3,871		154
Balance at end of period	$	20,399	$	15,358	$	14,588

Contract Acquisition Costs

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


	For the years ended December 31,
	2023		2022		2021
Balance at beginning of period	$	64,447	$	82,986	$	99,837
Additions	44,459		57,627		72,503
Amortization expense	(60,512)		(76,760)		(88,178)
Foreign currency translation	949		594		(1,176)
Balance at end of period	$	49,343	$	64,447	$	82,986

Performance Obligations

As of December 31, 2023, the remaining performance obligations for our customer contracts was approximately $1.7 billion. Performance obligations expected to be satisfied within one year and greater than one year are 27% and 73%, respectively. This amount and percentages exclude agreements with consumer customers in our Hughes segment, our leasing arrangements and agreements with certain customers under which collectability of all amounts due through the term of contracts is uncertain.

Disaggregation of Revenue

Geographic Information


	Hughes		ESS		Corporate and Other		Consolidated Total












For the year ended December 31, 2023
North America	$	1,376,233	$	24,095	$	(2,205)	$	1,398,123
South and Central America	159,520		—		—		159,520
Other	185,653		—		4,560		190,213
Total revenue	$	1,721,406	$	24,095	$	2,355	$	1,747,856

For the year ended December 31, 2022
North America	$	1,576,773	$	20,533	$	(1,400)	$	1,595,906
South and Central America	171,318		—		—		171,318
Other	218,496		—		17,623		236,119
Total revenue	$	1,966,587	$	20,533	$	16,223	$	2,003,343

For the year ended December 31, 2021
North America	$	1,617,229	$	17,679	$	(385)	$	1,634,523
South and Central America	176,515		—		—		176,515
Other	162,482		—		21,206		183,688
Total revenue	$	1,956,226	$	17,679	$	20,821	$	1,994,726

Nature of Products and Services

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


	Hughes		ESS		Corporate and Other		Consolidated Total
For the year ended December 31, 2023
Services and other revenue:
Services	$	1,385,287	$	16,151	$	—	$	1,401,438
Lease revenue	36,752		7,944		2,355		47,051
Total services and other revenue	1,422,039		24,095		2,355		1,448,489
Equipment revenue:
Equipment	140,429		—		—		140,429
Design, development and construction services	145,507		—		—		145,507
Lease revenue	13,431		—		—		13,431
Total equipment revenue	299,367		—		—		299,367
Total revenue	$	1,721,406	$	24,095	$	2,355	$	1,747,856

For the year ended December 31, 2022
Services and other revenue:
Services	$	1,551,613	$	13,206	$	—	$	1,564,819
Lease revenue	40,825		7,327		16,223		64,375
Total services and other revenue	1,592,438		20,533		16,223		1,629,194
Equipment revenue:
Equipment	119,107		—		—		119,107
Design, development and construction services	246,265		—		—		246,265
Lease revenue	8,777		—		—		8,777
Total equipment revenue	374,149		—		—		374,149
Total revenue	$	1,966,587	$	20,533	$	16,223	$	2,003,343

For the year ended December 31, 2021
Services and other revenue:
Services	$	1,646,778	$	11,961	$	—	$	1,658,739
Lease revenue	39,021		5,718		20,821		65,560
Total services and other revenue	1,685,799		17,679		20,821		1,724,299
Equipment revenue:
Equipment	108,767		—		—		108,767
Design, development and construction services	152,934		—		—		152,934
Lease revenue	8,726		—		—		8,726
Total equipment revenue	270,427		—		—		270,427
Total revenue	$	1,956,226	$	17,679	$	20,821	$	1,994,726

Lease Revenue

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


	For the years ended December 31,
		2023		2022		2021
Sales-type lease revenue:
Revenue at lease commencement		$	11,429	$	7,557	$	7,998
Interest income		2,002		1,220		728
Total sales-type lease revenue		13,431		8,777		8,726
Operating lease revenue		47,051		64,375		65,560
Total lease revenue		$	60,482	$	73,152	$	74,286

Substantially all of our net investment in sales-type leases consisted of lease receivables totaling $30.4 million and $21.9 million as of December 31, 2023 and 2022, respectively.

The following table presents future operating lease payments to be received as of December 31, 2023:


	Amounts
December 31,
2024	$	36,008
2025	31,803
2026	30,579
2027	25,752
2028	11,687
2029 and beyond	34,588
Total lease payments to be received	$	170,417

The following table presents amounts for assets subject to operating leases, which are included in Property and equipment, net:


	As of December 31,
	2023						2022
	Cost		Accumulated Depreciation		Net		Cost		Accumulated Depreciation		Net
Customer premises equipment	$	883,565	$	(716,022)	$	167,543	$	933,669	$	(703,110)	$	230,559
Satellites	104,620		(59,259)		45,361		104,620		(52,284)		52,336
Total	$	988,185	$	(775,281)	$	212,904	$	1,038,289	$	(755,394)	$	282,895

The following table presents depreciation expense for assets subject to operating leases, which is included in Depreciation and amortization:


	For the years ended December 31,
	2023		2022		2021
Customer premises equipment	$	168,656	$	221,645	$	247,072
Satellites	6,975		6,975		6,975
Total	$	175,631	$	228,620	$	254,047

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

LONG-TERM DEBT

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

LONG-TERM DEBT

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


	Effective Interest Rate	As of December 31,
		2023				2022
		Carrying Amount		Fair Value		Carrying Amount		Fair Value
Senior Secured Notes:
5 1/4% Senior Secured Notes due 2026	5.320%	$	750,000	$	665,678	$	750,000	$	727,763
Senior Unsecured Notes:
6 5/8% Senior Unsecured Notes due 2026	6.688%	750,000		591,525		750,000		707,490
Less: Unamortized debt issuance costs		(2,391)		—		(3,223)		—
Total long-term debt, net		$	1,497,609	$	1,257,203	$	1,496,777	$	1,435,253

2026 Senior Secured Notes and 2026 Senior Unsecured Notes

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

Additional Information Relating to the Notes

Each series of the Notes is redeemable, in whole or in part, at any time at a redemption price equal to 100.0% of the principal amount thereof plus a “make-whole” premium, as defined in the applicable Indenture, together with accrued and unpaid interest, if any, to the date of redemption.

The 2026 Senior Secured Notes are:

•our secured obligations;

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

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

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

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

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

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

The 2026 Senior Unsecured Notes are:

•our unsecured senior obligations;

•ranked equally with all existing and future unsubordinated indebtedness and effectively junior to any secured indebtedness up to the value of the assets securing such indebtedness;

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

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

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

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

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

•incur additional debt;

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

•make certain investments;

•create liens or enter into sale and leaseback transactions;

•enter into transactions with affiliates;

•merge or consolidate with another company;

•transfer and sell assets; and

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

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

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

Debt Issuance Costs

For the years ended December 31, 2023, 2022 and 2021, we amortized $0.8 million, $0.8 million and $2.4 million respectively, of debt issuance costs incurred for all debt issuances, which are included in Interest expense, net of amounts capitalized in the Consolidated Statements of Operations.

BUSINESS COMBINATIONS AND DECONSOLIDATIONS

12 Months Ended

Dec. 31, 2023

Business Combination and Asset Acquisition [Abstract]

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS AND DECONSOLIDATIONS

India Joint Venture

In May 2019, we entered into an agreement with Bharti Airtel Limited (“BAL”) and its subsidiary, Bharti Airtel Services Limited (together with BAL, “Bharti”), pursuant to which Bharti agreed to contribute its very small aperture terminal (“VSAT”) telecommunications services and hardware business in India to Hughes Communications India Private Limited (“HCIPL”) and its subsidiaries, our less than wholly owned Indian subsidiaries, that conduct our VSAT services and hardware business in India. On January 4, 2022, this joint venture was formed (the “India JV”) and subsequent to the formation of the India JV, we hold a 67% ownership interest and Bharti holds a 33% ownership interest in HCIPL. The India JV combines the VSAT businesses of both companies to offer flexible and scalable enterprise networking solutions using satellite connectivity for primary transport, back-up and hybrid implementation in India. The results of operations related to the India JV have been included in these Consolidated Financial Statements from the date of formation.

The fair value of the consideration transferred was $38.2 million. Net cash paid was $7.9 million, inclusive of amounts paid for the acquisition of, or of HCIPL shares from, entities that were shareholders of HCIPL prior to closing the India JV.

All assets and liabilities acquired in the India JV formation have been recorded at fair value. The following table presents our allocation of the purchase price:


	Amounts
Assets:
Trade accounts receivable and contract assets, net	$	6,160
Other current assets	2,085
Property and equipment	4,669
Goodwill	23,086
Other intangible assets	4,428
Total assets	$	40,428

Liabilities:
Trade accounts payable	$	133
Accrued expenses and other current liabilities	986
Deferred tax liabilities	1,114
Total liabilities	$	2,233

Total purchase price	$	38,195

The valuation of assets acquired and liabilities assumed in the India JV were derived using primarily unobservable Level 3 inputs, which require significant management judgment and estimation, and resulted in a customer relationship intangible of $4.4 million with an estimated life of 5 years and is reported in Other intangible assets, net.

GOODWILL - Schedule of Goodwill (Details) - USD ($)	12 Months Ended
GOODWILL - Schedule of Goodwill (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Balance at beginning of period	$ 532,491,000	$ 511,086,000	$ 511,597,000
India JV formation	0	23,086,000	0
Foreign currency translation	449,000	(1,681,000)	(511,000)
Impairment	(532,940,000)	0	0
Balance at end of period, net of accumulated impairment losses	0	532,491,000	511,086,000
Accumulated impairment losses	$ (532,940,000)	$ 0	$ 0

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

RELATED PARTY TRANSACTIONS - ECHOSTAR - Operating Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Operating expenses	$ 2,142,837	$ 1,748,891	$ 1,695,243
EchoStar
Related Party Transaction [Line Items]
Operating expenses	96,239	75,462	56,430
Related Party \| DISH Network
Related Party Transaction [Line Items]
Operating expenses	$ 4,366	$ 4,545	$ 4,813

PROPERTY AND EQUIPMENT - Schedule of Other Depreciation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other property and equipment, net
Other property and equipment depreciation expense:
Depreciation	$ 250,460	$ 297,110	$ 324,835
Buildings and improvements
Other property and equipment depreciation expense:
Depreciation	3,721	3,661	4,908
Furniture, fixtures, equipment and other
Other property and equipment depreciation expense:
Depreciation	78,083	71,804	72,855
Customer premises equipment
Other property and equipment depreciation expense:
Depreciation	$ 168,656	$ 221,645	$ 247,072

RELATED PARTY TRANSACTIONS - ECHOSTAR - Payables (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Related party payables - EchoStar - current, net	$ 101,163	$ 98,229
Operating lease liabilities - EchoStar - current	155,932	17,766
Operating lease liabilities - EchoStar - non-current	897,084	135,122
Total lease liabilities	1,053,016
EchoStar
Related Party Transaction [Line Items]
Related party payables - EchoStar - current, net	195,558	216,504
Related party payables - EchoStar - non-current	26,453	23,423
Total related party payables - EchoStar	222,011	239,927
Operating lease liabilities - EchoStar - current	138,694	0
Operating lease liabilities - EchoStar - non-current	755,379	0
Total lease liabilities	894,073	0
Related Party
Related Party Transaction [Line Items]
Related party payables - EchoStar - current, net	1,847	567
Related Party \| DISH Network
Related Party Transaction [Line Items]
Related party payables - EchoStar - current, net	$ 1,847	$ 567

REVENUE RECOGNITION - Lease Income By Lease Type (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Sales-type lease revenue:
Revenue at lease commencement	$ 11,429	$ 7,557	$ 7,998
Interest income	2,002	1,220	728
Total sales-type lease revenue	13,431	8,777	8,726
Operating lease revenue	47,051	64,375	65,560
Total lease revenue	$ 60,482	$ 73,152	$ 74,286
Sales-Type Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Total revenue	Total revenue	Total revenue
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Total revenue	Total revenue	Total revenue

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Other Comprehensive Income (Loss)

The following table presents the tax effect on each component of Other comprehensive income (loss) and excludes noncontrolling interest:


	Before Tax Amount		Tax (Expense) Benefit		Net of Tax Amount
Balance, December 31, 2021
Foreign currency translation adjustments	$	(26,929)	$	—	$	(26,929)
Unrealized holding gains (losses) on available-for-sale securities	(448)		938		490
Recognition of previously unrealized (gains) losses on available-for-sale securities included in net income (loss)	(5)		—		(5)
Other	(98)		—		(98)
Other comprehensive income (loss)	(27,480)		938		(26,542)
Balance, December 31, 2022
Foreign currency translation adjustments	3,767		—		3,767
Unrealized holding gains (losses) on available-for-sale securities	475		(1,028)		(553)
Recognition of previously unrealized (gains) losses on available-for-sale securities included in net income (loss)	(17)		—		(17)
Other comprehensive income (loss)	4,225		(1,028)		3,197
Balance, December 31, 2023
Foreign currency translation adjustments	17,546		—		17,546
Unrealized holding gains (losses) on available-for-sale securities	(220)		22		(198)
Recognition of previously unrealized (gains) losses on available-for-sale securities included in net income (loss)	247		—		247
Other	98		—		98
Other comprehensive income (loss)	$	17,671	$	22	$	17,693

Schedule of Accumulated Other Comprehensive Income (Loss)

The following table presents the changes in the balances of Accumulated other comprehensive income (loss) by component:


	Cumulative Foreign Currency Translation Adjustments		Unrealized Gain (Loss) On Available-For-Sale Securities		Other		Accumulated Other Comprehensive Income (Loss)
Balance, December 31, 2021	$	(173,881)	$	598	$	(98)	$	(173,381)
Foreign currency translation adjustments	3,767		—		—		3,767
Other comprehensive income (loss) before reclassifications	—		(553)		—		(553)
Amounts reclassified to net income (loss)	—		(17)		—		(17)
Other comprehensive income (loss)	3,767		(570)		—		3,197
Balance, December 31, 2022	(170,114)		28		(98)		(170,184)
Foreign currency translation adjustments	17,546		—		98		17,644
Other comprehensive income (loss) before reclassifications	—		(198)		—		(198)
Amounts reclassified to net income (loss)	—		247		—		247
Other comprehensive income (loss)	17,546		49		98		17,693
Balance, December 31, 2023	$	(152,568)	$	77	$	—	$	(152,491)

RELATED PARTY TRANSACTIONS - ECHOSTAR - Narrative (Details) $ in Thousands		1 Months Ended													12 Months Ended
	Mar. 17, 2022 USD ($)	Mar. 27, 2024 USD ($)	Dec. 31, 2023 USD ($)	Nov. 30, 2021	Jun. 30, 2021	Mar. 31, 2021 renewal	Sep. 30, 2019 renewal	Feb. 28, 2019	Dec. 31, 2017	Mar. 31, 2017	Jul. 31, 2015 renewal	Oct. 31, 2012	Jan. 31, 2010	Sep. 30, 2009 transponder	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Related Party Transaction [Line Items]
Termination notice required (months)															30 days
Total revenue															$ 1,747,856	$ 2,003,343	$ 1,994,726
Operating expenses															2,142,837	1,748,891	1,695,243
Right-of-use asset			$ 1,031,303												1,031,303	150,632
Dividends paid to EchoStar	$ 100,000
EchoStar XXIV Satellite Lease
Related Party Transaction [Line Items]
Satellite lease term			7 years
Satellite monthly lease expense			$ 15,900
Right-of-use asset			$ 887,400												$ 887,400
Subsequent Event \| EchoStar XXIV Satellite Lease
Related Party Transaction [Line Items]
Repayments lease obligation		$ 100,000
Hughes Broadband Distribution Agreement
Related Party Transaction [Line Items]
Required minimum notice for termination of agreement (days)												180 days
Agreement term (in years)												5 years
Automatic renewal period (in years)												1 year
Telesat Canada \| TeleSat Transponder Agreement
Related Party Transaction [Line Items]
Number of transponders \| transponder														32
Maximum \| Related-party advances
Related Party Transaction [Line Items]
Interest rate			3.00%												3.00%
Related Party \| EchoStar Mobile Limited
Related Party Transaction [Line Items]
Total revenue															$ 4,500	17,600	21,200
Related Party \| EOC \| Construction Management Services
Related Party Transaction [Line Items]
Operating expenses															2,100	1,600	1,600
DISH Network \| DISH Nimiq 5 Agreement
Related Party Transaction [Line Items]
Number of transponders \| transponder														32
DISH Network \| TerreStar Agreement
Related Party Transaction [Line Items]
Minimum termination notice period (days)									21 days
Required minimum notice for termination of agreement (days)									90 days
DISH Network \| DBSD North America Agreement
Related Party Transaction [Line Items]
Minimum termination notice period (days)								180 days
DISH Network \| DBSD North America Agreement \| Quarter to Quarter
Related Party Transaction [Line Items]
Required minimum notice for termination of agreement (days)									120 days
DISH Network \| DBSD North America Agreement \| Month to Month Basis
Related Party Transaction [Line Items]
Minimum termination notice period (days)								21 days
DISH Network \| Hughes Equipment And Service Agreement
Related Party Transaction [Line Items]
Minimum termination notice period (days)								365 days
Required minimum notice for termination of agreement (days)								180 days
Agreement term (in years)								5 years
Automatic renewal period (in years)								1 year
DISH Network \| Amended and Restated Professional Services Agreement
Related Party Transaction [Line Items]
Automatic renewal period (in years)													1 year
DISH Network \| EchoStar Amended and Restated Professional Services Agreement
Related Party Transaction [Line Items]
Required minimum notice for termination of agreement (days)													60 days
Required minimum notice for termination of individual service (days)													30 days
DISH Network \| Collocation and Antenna Space Agreements
Related Party Transaction [Line Items]
Termination notice required (months)				180 days
Number of renewal terms \| renewal											4
Term of renewal option (in years)				3 years							3 years
DISH Network \| Collocation and Antenna Space Agreements \| Cheyenne, Wyoming
Related Party Transaction [Line Items]
Agreement term (in years)							5 years
Number of renewal terms \| renewal							4
Term of renewal option (in years)							3 years
DISH Network \| Collocation and Antenna Space Agreements \| Cheyenne, Wyoming And Gilbert, Arizona
Related Party Transaction [Line Items]
Agreement term (in years)						5 years
Number of renewal terms \| renewal						4
Term of renewal option (in years)						3 years
DISH Network \| Hughes Broadband Master Services Agreement
Related Party Transaction [Line Items]
Required minimum notice for termination of agreement (days)										90 days
Automatic renewal period (in years)										1 year
Cost of sales															$ 1,900	$ 6,800	$ 8,400
DISH Network \| TT&C Agreement
Related Party Transaction [Line Items]
Term of renewal option (in years)							1 year
Required renewal notice (days)							90 days
DISH Network \| Referral Marketing Agreement
Related Party Transaction [Line Items]
Termination notice					90 days
DISH Network \| Maximum \| Collocation and Antenna Space Agreements
Related Party Transaction [Line Items]
Required renewal notice (days)				120 days
DISH Network \| Maximum \| Collocation and Antenna Space Agreements \| Cheyenne, Wyoming
Related Party Transaction [Line Items]
Required renewal notice (days)							120 days
DISH Network \| Maximum \| Collocation and Antenna Space Agreements \| Cheyenne, Wyoming And Gilbert, Arizona
Related Party Transaction [Line Items]
Required renewal notice (days)						120 days
DISH Network \| Minimum \| Collocation and Antenna Space Agreements
Related Party Transaction [Line Items]
Required renewal notice (days)				90 days
DISH Network \| Minimum \| Collocation and Antenna Space Agreements \| Cheyenne, Wyoming
Related Party Transaction [Line Items]
Required renewal notice (days)							90 days
DISH Network \| Minimum \| Collocation and Antenna Space Agreements \| Cheyenne, Wyoming And Gilbert, Arizona
Related Party Transaction [Line Items]
Required renewal notice (days)						90 days

ORGANIZATION AND BUSINESS ACTIVITIES	12 Months Ended
ORGANIZATION AND BUSINESS ACTIVITIES	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS ACTIVITIES	ORGANIZATION AND BUSINESS ACTIVITIES Principal Business Hughes Satellite Systems Corporation (which, together with its subsidiaries, is referred to as “HSSC,” the “Company,” “we,” “us” and “our”) is a holding company and a subsidiary of EchoStar Corporation (“EchoStar” and “parent”). We were formed as a Colorado corporation in March 2011 to facilitate the acquisition by EchoStar (the “Hughes Acquisition”) of Hughes Communications, Inc. and its subsidiaries and related financing transactions. In connection with our formation, EchoStar contributed the assets and liabilities of its satellite services business to us, including the principal operating subsidiary of its satellite services business, EchoStar Satellite Services L.L.C. A substantial majority of the voting power of the shares of EchoStar is owned beneficially by Charles W. Ergen, our Chairman, and by certain entities established for the benefit of his family. During 2022, Hamid Akhavan joined the Company as its Chief Executive Officer and President. We are an industry leader in both networking technologies and services, innovating to deliver the solutions that power a connected future for people, enterprises and things everywhere. We provide broadband services to consumer customers, which include home and small to medium-sized businesses. We also provide satellite and multi-transport technologies and managed network services to telecommunications providers, aeronautical service providers, civilian and defense government entities, and other enterprise customers. The EchoStar XXIV satellite began service in December 2023, bringing additional broadband capacity to North and South America. We will leverage EchoStar XXIV to serve the unserved and underserved consumer markets in the Americas as well as enterprise and government markets. We also design, provide and install gateway and terminal equipment to customers for other satellite systems. In addition, we design, develop, construct and provide telecommunication networks comprising satellite ground segment systems and terminals to mobile system operators and other enterprise customers. We also offer a robust suite of integrated, multi-transport solutions to enable airline and airline service providers to deliver reliable in-flight network connectivity serving both commercial and business aviation. We currently operate in two business segments: •Hughes segment — which provides broadband services to consumer customers, which include home and small to medium-sized businesses. We also provide satellite and multi-transport technologies and managed network services to telecommunications providers, aeronautical service providers, civilian and defense government entities, and other enterprise customers. We also design, provide and install gateway and terminal equipment to customers for other satellite systems. In addition, we design, develop, construct and provide telecommunication networks comprising satellite ground segment systems and terminals to mobile system operators and other enterprise customers. We also offer a robust suite of integrated, multi-transport solutions to enable airline and airline service providers to deliver reliable in-flight network connectivity serving both commercial and business aviation. The EchoStar XXIV satellite began service in December 2023, bringing additional broadband capacity across North and South America and is expected to be an integral part of our satellite service business. •EchoStar Satellite Services segment (“ESS segment”) — which provides satellite services on a full-time and/or occasional-use basis to U.S. government service providers, internet service providers, broadcast news organizations, content providers and private enterprise customers. We operate our ESS business using primarily the EchoStar IX satellite and the EchoStar 105/SES-11 satellite and related infrastructure. Revenue in our ESS segment depends largely on our ability to make continuous use of our available satellite capacity on behalf of existing customers and our ability to enter into commercial relationships with new customers. Our operations also include various corporate functions (primarily Executive, Treasury, Strategic Development, Human Resources, Information Technology, Finance, Accounting, Real Estate and Legal) and other activities, such as costs incurred in certain satellite development programs and other business development activities, and gains or losses from certain of our investments, that have not been assigned to our business segments. These activities, costs and income, as well as eliminations of intersegment transactions, are accounted for in Corporate and Other in our segment reporting. We also divide our operations by primary geographic market as follows: (i) North America (the U.S. and its territories, Mexico, and Canada); (ii) South and Central America and (iii) Other (Asia, Africa, Australia, Europe, India, and the Middle East). Refer to Note 19. Segment Reporting for further detail. On December 31, 2023, EchoStar completed the acquisition of DISH Network pursuant to the Amended and Restated Agreement and Plan of Merger, dated as of October 2, 2023 (the “Amended Merger Agreement”), by and among EchoStar, EAV Corp., a Nevada corporation and its wholly owned subsidiary (“Merger Sub”), and DISH Network, pursuant to which EchoStar acquired DISH Network by means of the merger of Merger Sub with and into DISH Network (the “Merger”), with DISH Network surviving the Merger as EchoStar’s wholly owned subsidiary. On the terms and subject to the conditions set forth in the Amended Merger Agreement, on December 31, 2023, at 11:59 p.m. ET (the “Effective Time”), each share of DISH Network Class A common stock, par value $0.01 per share (“DISH Network Class A Common Stock”) and DISH Network Class C common stock, par value $0.01 per share (“DISH Network Class C Common Stock”) outstanding immediately prior to the Effective Time, was converted into the right to receive a number of validly issued, fully paid and non-assessable shares of EchoStar Class A common stock, par value $0.001 per share (“EchoStar Class A Common Stock”) equal to 0.350877 (the “Exchange Ratio”). On the terms and subject to the conditions set forth in the Amended Merger Agreement, at the Effective Time, each share of DISH Network Class B common stock, par value $0.01 per share (“DISH Network Class B Common Stock” and, together with DISH Network Class A Common Stock and DISH Network Class C Common Stock, “DISH Network Common Stock”), outstanding immediately prior to the Effective Time was converted into the right to receive a number of validly issued, fully paid and non-assessable shares of EchoStar Class B common stock, par value $0.001 per share (the “EchoStar Class B Common Stock” and, together with the EchoStar Class A Common Stock, the “EchoStar Common Stock”), equal to the Exchange Ratio. Any shares of DISH Network Common Stock that were held in DISH Network’s treasury or held directly by EchoStar or Merger Sub immediately prior to the Effective Time were cancelled and cease to exist and no consideration was paid in respect thereof. All shares of the DISH Network Class A Common Stock were delisted from the Nasdaq Global Select Market (“NASDAQ”) and deregistered under the Securities Exchange Act of 1934, as amended. The EchoStar Common Stock issued to the Ergen DISH Stockholders (as defined in the Amended Merger Agreement) as Merger consideration was issued through a private placement exemption from registration under the Securities Act of 1933, as amended (the “Securities Act”). At the Effective Time, each share of DISH Network Class A Common Stock owned by the Ergen DISH Stockholders immediately prior to the Effective Time was converted into the right to receive a number of shares of EchoStar Class A Common Stock equal to the Exchange Ratio, and (b) each share of DISH Network Class B Common Stock owned by the Ergen DISH Stockholders immediately prior to the Effective Time was converted into the right to receive a number of shares of EchoStar Class B Common Stock equal to the Exchange Ratio. Concurrently with the entry into the Amended Merger Agreement, the Ergen EchoStar Stockholders (as defined in the Amended Merger Agreement), the Ergen DISH Stockholders (collectively, the “Ergen Stockholders”), EchoStar and DISH Network entered into an amended and restated support agreement (the “Amended Support Agreement”). In connection with the completion of the Merger, and pursuant to the Amended and Restated Support Agreement, the Ergen Stockholders, EchoStar and DISH Network, on December 31, 2023, EchoStar and the Ergen Stockholders entered into a registration rights agreement (the “Registration Rights Agreement”). The Registration Rights Agreement provides the Ergen Stockholders, and their affiliates who become parties thereto, with certain registration rights relating to the shares of EchoStar Common Stock, which they beneficially own, including (i) the right to demand shelf registration as well as registration on long and short form registration statements and (ii) “piggyback” registration rights to be included in future registered offerings by us of our equity securities, in each case, subject to certain requirements and customary conditions. The Registration Rights Agreement sets forth customary registration procedures, including an agreement by EchoStar to make appropriate officers available to participate in roadshow presentations and cooperate as reasonably requested in connection with any underwritten offerings. EchoStar also agreed to indemnify the Ergen Stockholders and their affiliates with respect to liabilities resulting from untrue statements or omissions in any registration statement used in any such registration, other than untrue statements or omissions based on or contained in information furnished to EchoStar for use in a registration statement by a participating stockholder. For more information and a copy of the Amended Merger Agreement, the Amended Support Agreement and the Registration Rights Agreement, see the Form 8‑K of EchoStar Corporation filed on October 3, 2023 and the Form 8‑K of EchoStar Corporation filed on January 2, 2024. With the Merger complete, EchoStar is currently focused on the process of integrating EchoStar’s and DISH Network’s business in a manner that facilitates synergies, cost savings, growth opportunities and achieves other anticipated benefits (the “Integration”). In addition see Note 21. Subsequent Events in the Notes to our Consolidated Financial Statements for further business updates.

EMPLOYEE BENEFIT PLANS - Employee Stock Purchase Plan (Details) - Employee Stock Purchase Plan - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Employee benefit plans
Required service period	3 months
Class A common stock
Employee benefit plans
Maximum fair value of capital stock permitted to be purchased by employees in any one year under ESPP	$ 25,000
Purchase price as percentage of closing market price on the last business day of each calendar quarter under ESPP	85.00%
Employee purchases of common stock under ESPP (in shares)	198,000	580,000	446,000
Class A common stock \| EchoStar
Employee benefit plans
Number of shares authorized for issue (in shares)	5,000,000
Number of shares that remain available for issuance (in shares)	500,000

INCOME TAXES - Components of Income (Loss) From Continuing Operations Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Domestic	$ (307,822)	$ 253,654	$ 246,207
Foreign	(124,490)	(60,303)	(78,479)
Income (loss) before income taxes	$ (432,312)	$ 193,351	$ 167,728

- Definition

+ References

+ Details

MARKETABLE INVESTMENT SECURITIES (Tables)

12 Months Ended

Dec. 31, 2023

Investments, Debt and Equity Securities [Abstract]

Schedule of Marketable Investment Securities

The following table presents our Marketable investment securities:


	As of December 31,
	2023		2022
Marketable investment securities:
Available-for-sale debt securities:
Corporate bonds	$	91,548	$	154,580
Commercial paper	282,898		643,526
Other debt securities	43,297		1,663
Total marketable investment securities	$	417,743	$	799,769

Schedule of Available-for-sale Securities Reconciliation

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


	Amortized		Unrealized				Estimated
	Cost		Gains		Losses		Fair Value
As of December 31, 2023
Corporate bonds	$	91,474	$	79	$	(5)	$	91,548
Commercial paper	282,898		—		—		282,898
Other debt securities	43,307		—		(10)		43,297
Total available-for-sale debt securities	$	417,679	$	79	$	(15)	$	417,743
As of December 31, 2022
Corporate bonds	$	154,517	$	119	$	(56)	$	154,580
Commercial paper	643,553		—		(27)		643,526
Other debt securities	1,663		—		—		1,663
Total available-for-sale debt securities	$	799,733	$	119	$	(83)	$	799,769

Schedule of Activity on Available-for-sale Debt Securities

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


	For the years ended December 31,
		2023		2022		2021
Proceeds from sales		$	228,284	$	37,904	$	292,188

Schedule of Fair Value Measurements

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


	Level 1		Level 2		Total
As of December 31, 2023
Cash equivalents (including restricted)	$	177,009	$	999,347	$	1,176,356
Available-for-sale debt securities:
Corporate bonds	$	—	$	91,548	$	91,548
Commercial paper	—		282,898		282,898
Other debt securities	38,799		4,498		43,297
Total marketable investment securities	$	38,799	$	378,944	$	417,743

As of December 31, 2022
Cash equivalents (including restricted)	$	496	$	548,058	$	548,554
Available-for-sale debt securities:
Corporate bonds	$	—	$	154,580	$	154,580
Commercial paper	—		643,526		643,526
Other debt securities	—		1,663		1,663
Total marketable investment securities	$	—	$	799,769	$	799,769

- Definition

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

+ References

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

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

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

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

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

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

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

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

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

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

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

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

+ Details

OTHER INVESTMENTS - Schedule of Other Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other investments, net:
Equity method investments	$ 42,859	$ 83,523
Other equity investments	11,278	0
Total other investments, net	$ 54,137	$ 83,523

LONG-TERM DEBT (Tables)

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

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

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


	Effective Interest Rate	As of December 31,
		2023				2022
		Carrying Amount		Fair Value		Carrying Amount		Fair Value
Senior Secured Notes:
5 1/4% Senior Secured Notes due 2026	5.320%	$	750,000	$	665,678	$	750,000	$	727,763
Senior Unsecured Notes:
6 5/8% Senior Unsecured Notes due 2026	6.688%	750,000		591,525		750,000		707,490
Less: Unamortized debt issuance costs		(2,391)		—		(3,223)		—
Total long-term debt, net		$	1,497,609	$	1,257,203	$	1,496,777	$	1,435,253

SUPPLEMENTAL FINANCIAL INFORMATION - Schedule of Research and Development Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Research and development expenses	$ 28,857	$ 32,810	$ 31,777
Cost of sales - equipment
Research and development expenses	37,813	31,781	29,636
Research and development expenses
Research and development expenses	$ 28,857	$ 32,810	$ 31,777

COMMITMENTS AND CONTINGENCIES - Accrual For License Fees (Details) - License Fee Dispute - Hughes Network Systems - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
Total accrual	$ 61,720	$ 67,483
Less: Payments	(27,807)	(17,785)
Less: Current portion	10,130	10,191
Total long-term accrual	51,590	57,292
Additional license fees
Loss Contingencies [Line Items]
Total accrual	3,405	3,425
Penalties
Loss Contingencies [Line Items]
Total accrual	3,495	3,516
Interest and interest on penalties
Loss Contingencies [Line Items]
Total accrual	$ 82,627	$ 78,327

PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

The following table presents depreciation expense for assets subject to operating leases, which is included in Depreciation and amortization:


	For the years ended December 31,
	2023		2022		2021
Customer premises equipment	$	168,656	$	221,645	$	247,072
Satellites	6,975		6,975		6,975
Total	$	175,631	$	228,620	$	254,047

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


	As of December 31,
	2023		2022
Property and equipment, net:
Satellites, net	$	654,167	$	754,019
Other property and equipment, net	595,907		621,985
Total property and equipment, net	$	1,250,074	$	1,376,004

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


	Depreciable Life (In Years)	As of December 31,
		2023		2022
Satellites, net:
Satellites - owned	5 to 15	$	1,506,541	$	1,503,435
Satellites - acquired under finance leases	15	368,384		360,642
Total satellites		1,874,925		1,864,077
Accumulated depreciation:
Satellites - owned		(1,071,182)		(988,164)
Satellites - acquired under finance leases		(149,576)		(121,894)
Total accumulated depreciation		(1,220,758)		(1,110,058)
Total satellites, net		$	654,167	$	754,019

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


	For the years ended December 31,
		2023		2022		2021
Depreciation expense:
Satellites - owned		$	78,035	$	75,738	$	85,068
Satellites - acquired under finance leases		27,682		24,127		23,740
Total depreciation expense		$	105,717	$	99,865	$	108,808

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


	For the years ended December 31,
		2023		2022		2021
Capitalized interest		$	10,115	$	8,712	$	6,002

The following table presents Other property and equipment, net:


	Depreciable Life (In Years)	As of December 31,
		2023		2022
Other property and equipment, net:
Land	—	$	13,547	$	13,510
Buildings and improvements	1 to 40	115,354		75,163
Furniture, fixtures, equipment and other	1 to 12	977,154		747,179
Customer premises equipment	2 to 4	883,565		933,669
Construction in progress		28,217		195,655
Total other property and equipment		2,017,837		1,965,176
Accumulated depreciation		(1,421,930)		(1,343,191)
Other property and equipment, net		$	595,907	$	621,985

The following table presents the depreciation expense associated with our other property and equipment:


	For the years ended December 31,
	2023		2022		2021
Other property and equipment depreciation expense:
Buildings and improvements	$	3,721	$	3,661	$	4,908
Furniture, fixtures, equipment and other	78,083		71,804		72,855
Customer premises equipment	168,656		221,645		247,072
Total depreciation expense	$	250,460	$	297,110	$	324,835

Schedule of Satellites

The following table presents our GEO satellite fleet in service as of December 31, 2023:

GEO Satellite

Segment

Launch Date

Nominal Degree Orbital Location (Longitude)

Depreciable Life (In Years)

Owned:(1)

EchoStar XVII

Hughes

July 2012

107 W

EchoStar XIX

Hughes

December 2016

97.1 W

Al Yah 3 (“AY 3”) (2)

Hughes

January 2018

20 W

EchoStar IX (3) (4)

ESS

August 2003

121 W

Finance leases:

Eutelsat 65 West A

Hughes

March 2016

65 W

Telesat T19V

Hughes

July 2018

63 W

EchoStar 105/SES-11

ESS

October 2017

105 W

Operating leases:

EchoStar XXIV

Hughes

July 2023

95.2 W

N/A

(1) The SPACEWAY 3 satellite was de-orbited in the January 2024 and is excluded from the table above.

(2) Upon consummation of our joint venture with Al Yah Satellite Communications Company PrJSC (“Yahsat”) in Brazil in November 2019, we acquired the Brazilian Ka-band payload on this satellite with a remaining useful life of 7 years as of that time. In the second quarter of 2023, we reduced the estimated useful life of the satellite as a result of certain technical anomalies. This has increased the depreciation expense by $11.1 million for the full year 2023, and is expected to increase depreciation expense by $12.8 million for the year 2024. Although the anomalies are expected to shorten the remaining useful life of the satellite, they have not affected its current operation.

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

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

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income (loss)	$ (478,438)	$ 138,910	$ 110,617
Adjustments to reconcile net income (loss) to cash flows provided by (used for) operating activities:
Depreciation and amortization	389,632	431,065	464,146
Impairment of long-lived assets and goodwill	532,940	0	210
Losses (gains) on investments, net	(245)	(245)	(2,103)
Equity in losses (earnings) of unconsolidated affiliates, net	4,264	5,703	5,347
Foreign currency transaction losses (gains), net	(5,711)	(6,016)	11,494
Deferred tax provision (benefit), net	(36,697)	(48,875)	(38,276)
Stock-based compensation	4,207	4,318	3,046
Amortization of debt issuance costs	832	783	2,381
(Accretion of discounts) and amortization of premiums on debt investments	(23,788)	(4,590)	2,862
Other-than-temporary impairment losses on equity method investments	33,400	0	0
Other, net	2,434	12,605	18,220
Changes in assets and liabilities, net:
Trade accounts receivable and contract assets, net	(2,423)	(50,670)	(2,342)
Other current assets, net	(28,638)	3,513	9,446
Trade accounts payable	(4,505)	511	(13,659)
Contract liabilities	(5,552)	(19,604)	36,774
Accrued expenses and other current liabilities	91,290	89,961	(17,383)
Non-current assets and non-current liabilities, net	(20,450)	(18,517)	71,531
Net cash provided by (used for) operating activities	452,552	538,852	662,311
Cash flows from investing activities:
Purchases of marketable investment securities	(964,388)	(986,736)	(1,517,849)
Sales and maturities of marketable investment securities	1,373,313	1,045,950	1,864,186
Expenditures for property and equipment	(190,129)	(239,403)	(296,303)
Expenditures for externally marketed software	(30,164)	(23,105)	(33,543)
Deconsolidation of Hughes Systique Corporation (Note 5)	(17,296)	0	0
Sales of other investments	0	0	9,451
India JV formation	0	(7,892)	0
Dividend received from unconsolidated affiliate	0	2,000	0
Net cash provided by (used for) investing activities	171,336	(209,186)	25,942
Cash flows from financing activities:
Repurchase and maturity of the 2021 Senior Unsecured Notes	0	0	(901,818)
Payment of finance lease obligations	0	(120)	(670)
Payment of in-orbit incentive obligations	(3,889)	(2,988)	(2,214)
Contribution by non-controlling interest holder	0	0	9,880
Dividend paid to EchoStar	0	(100,000)	(100,000)
Other, net	278	0	(966)
Net cash provided by (used for) financing activities	(3,611)	(103,108)	(995,788)
Effect of exchange rates on cash and cash equivalents	2,991	(2,233)	(3,614)
Net increase (decrease) in cash and cash equivalents	623,268	224,325	(311,149)
Cash and cash equivalents, including restricted amounts, beginning of period	654,473	430,148	741,297
Cash and cash equivalents, including restricted amounts, end of period	$ 1,277,741	$ 654,473	$ 430,148

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Shareholder's equity:
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	1,000,000	1,000,000
Common stock, shares issued (in shares)	1,078	1,078
Common stock, shares outstanding (in shares)	1,078	1,078

EMPLOYEE BENEFIT PLANS - 401(k) Employee Savings Plans (Details) - EchoStar 401(k) Plan - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Employee benefit plans
Contribution limit per employee, as a percentage of eligible compensation	75.00%
Employer matching contribution as a percentage of voluntary employee contributions under 401(k) plan	50.00%
Percentage of eligible compensation, matched 50% by employer	6.00%
Percentage of eligible compensation, matched 100% by employer	3.00%
Employer maximum annual contribution per employee under 401(k) plan	$ 7,500
Vesting percentage of matching contributions to eligible employees per year	20.00%
Vesting percentage of matching contributions to eligible employees after specified period of service	100.00%
Eligibility for employer matching contributions, period of service	5 years
Matching contributions, net of forfeitures	$ 5,847,000	$ 5,475,000	$ 5,434,000
Fair value of EchoStar discretionary contributions of its Class A common stock, net of forfeitures, under 401(k) plan	$ 5,491,000	$ 7,042,000	$ 7,125,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Principles of Consolidation and Basis of Presentation These Consolidated Financial Statements and the accompanying notes (collectively, the “Consolidated Financial Statements”) are prepared in conformity with U.S. generally accepted accounting principles (“GAAP”). We consolidate all entities in which we have a controlling financial interest. We are deemed to have a controlling financial interest in variable interest entities in which we are the primary beneficiary and in other entities in which we own more than 50% of the outstanding voting shares and other shareholders do not have substantive rights to participate in management. For entities we control but do not wholly own, we record a non-controlling interest within shareholder’s equity for the portion of the entity’s equity attributed to the non-controlling ownership interests. All significant intercompany balances and transactions have been eliminated in consolidation. Certain prior period amounts have been reclassified to conform to the current year presentation. All amounts presented in these Consolidated Financial Statements are expressed in thousands of U.S. dollars, except share and per share amounts and unless otherwise noted.
Principles of Consolidation	Principles of Consolidation and Basis of Presentation These Consolidated Financial Statements and the accompanying notes (collectively, the “Consolidated Financial Statements”) are prepared in conformity with U.S. generally accepted accounting principles (“GAAP”). We consolidate all entities in which we have a controlling financial interest. We are deemed to have a controlling financial interest in variable interest entities in which we are the primary beneficiary and in other entities in which we own more than 50% of the outstanding voting shares and other shareholders do not have substantive rights to participate in management. For entities we control but do not wholly own, we record a non-controlling interest within shareholder’s equity for the portion of the entity’s equity attributed to the non-controlling ownership interests. All significant intercompany balances and transactions have been eliminated in consolidation. Certain prior period amounts have been reclassified to conform to the current year presentation. All amounts presented in these Consolidated Financial Statements are expressed in thousands of U.S. dollars, except share and per share amounts and unless otherwise noted.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires us to make certain estimates and assumptions that affect the amounts reported in these Consolidated Financial Statements. The most significant estimates and assumptions are used in determining: (i) inputs used to recognize revenue over time, including amortization periods for deferred contract acquisition costs and relative standalone selling prices of performance obligations; (ii) allowances for doubtful accounts and estimated credit losses on investments; (iii) deferred taxes and related valuation allowances, including uncertain tax positions; (iv) loss contingencies; (v) fair value of financial instruments; (vi) fair value of assets and liabilities acquired in business combinations; and (vii) estimates of future cash flows used to evaluate and recognize impairments. We base our estimates and assumptions on historical experience, observable market inputs and on various other factors that we believe to be relevant under the circumstances. Due to the inherent uncertainty involved in making estimates, actual results may differ from previously estimated amounts and such differences may be material to our financial statements. Additionally, changing economic conditions may increase the inherent uncertainty in the estimates and assumptions indicated above. We review our estimates and assumptions periodically and the effects of revisions thereto are reflected in the period they occur or prospectively if the revised estimate affects future periods.
Fair Value Measurements	Fair Value Measurements We determine fair value based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. Market or observable inputs are the preferred source of values, followed by unobservable inputs or assumptions based on hypothetical transactions in the absence of market inputs. We utilize the highest level of inputs available according to the following hierarchy in determining fair value: •Level 1 - Defined as observable inputs being quoted prices in active markets for identical assets; •Level 2 - Defined as observable inputs other than quoted prices included in Level 1, including quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar instruments in markets that are not active and model-derived valuations in which significant inputs and significant value drivers are observable in active markets; and •Level 3 - Defined as unobservable inputs for which little or no market data exists, consistent with characteristics of the asset or liability that would be considered by market participants in a transaction to purchase or sell the asset or liability. Fair values of our marketable investment securities are measured on a recurring basis based on a variety of observable market inputs. For our investments in publicly traded equity securities and U.S. government securities, fair value ordinarily is determined based on Level 1 measurements that reflect quoted prices for identical securities in active markets. Fair values of our investments in other marketable debt securities are generally based on Level 2 measurements as the markets for such debt securities are less active. We consider trades of identical debt securities on or near the measurement date as a strong indication of fair value and matrix pricing techniques that consider par value, coupon rate, credit quality, maturity and other relevant features may also be used to determine fair value of our investments in marketable debt securities. Fair values for our outstanding debt are based on quoted market prices in less active markets and are categorized as Level 2 measurements. Additionally, we use fair value measurements from time to time in connection with other investments, asset impairment testing and the assignment of purchase consideration to assets and liabilities of acquired companies. Those fair value measurements typically include significant unobservable inputs and are categorized within Level 3 of the fair value hierarchy. Transfers between levels in the fair value hierarchy are considered to occur at the beginning of the quarterly accounting period. There were no transfers between levels during the year ended December 31, 2023 and December 31, 2022. As of December 31, 2023 and 2022, the carrying amounts of our cash and cash equivalents, trade accounts receivable and contract assets, net, trade accounts payable, and accrued expenses and other current liabilities were equal to or approximated their fair value due to their short-term nature or proximity to current market rates.
Revenue Recognition	Revenue Recognition Overview Revenue is recognized upon transfer of control of the promised goods or our performance of the services to our customers in an amount that reflects the consideration we expect to receive in exchange for those goods or services. We enter into contracts that may include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations. We also recognize lease revenue which is derived from leases of property and equipment which, for operating leases, is reported in Services and other revenue in the Consolidated Statements of Operations and, for sales-type leases, is reported in Equipment revenue in the Consolidated Statements of Operations. Certain of our customer contracts contain embedded equipment leases, which we separate from non-lease components of the contract based on the relative standalone selling prices of the lease and non-lease components. Hughes Segment Our Hughes segment service contracts typically obligate us to provide substantially the same services on a recurring basis in exchange for fixed recurring fees over the term of the contract. We satisfy such performance obligations over time and recognize revenue ratably as services are rendered over the service period. Certain of our contracts with service obligations provide for fees based on usage, capacity or volume. We satisfy these performance obligations and recognize the related revenue at the point in time, or over the period, when the services are rendered. Our Hughes segment also sells and leases communications equipment to its customers. Revenue from equipment sales generally is recognized based upon shipment terms. Our equipment sales contracts typically include standard product warranties, but generally do not provide for returns or refunds. Revenue for extended warranties is recognized ratably over the extended warranty period. For contracts with multiple performance obligations, we typically allocate the contract’s transaction price to each performance obligation based on their relative standalone selling prices. When the standalone selling price is not observable, our primary method used to estimate standalone selling price is the expected cost plus a margin. Our contracts generally require customer payments to be made at or shortly after the time we transfer control of goods or perform the services. In addition to equipment and service offerings, our Hughes segment also enters into long-term contracts to design, develop, construct and install complex telecommunication networks for mobile system operators and enterprise customers. Revenue from such contracts is generally recognized over time as a measure of progress that depicts the transfer of control of the goods or services to the customer. Depending on the nature of the arrangement, we measure progress toward contract completion using an appropriate input method or output method. Under the input method, we recognize the transaction price as revenue based on the ratio of costs incurred to estimated total costs at completion. Under the output method, revenue and cost of sales are recognized as products are delivered based on the expected profit for the entire agreement. Profit margins on long-term contracts generally are based on estimates of revenue and costs at completion. We review and revise our estimates periodically and recognize related adjustments in the period in which the revisions are made. Estimated losses on contracts are recorded in the period in which they are identified. We generally receive interim payments as work progresses, although for some contracts, we may be entitled to receive an advance payment. ESS Segment Generally, our ESS segment service contracts with customers contain a single performance obligation and, therefore, there is no need to allocate the transaction price. We transfer control and recognize revenue for satellite services at the point in time or over the period when the services are rendered. Lease Revenue We lease satellite capacity, communications equipment and real estate to certain of our customers. We identify and determine the classification of such leases as operating leases or sales-type leases. A lease is classified as a sales-type lease if it meets the criteria for a finance lease; otherwise it is classified as an operating lease. Some of our leases are embedded in contracts with customers that include non-lease performance obligations. For such contracts, except where we have elected otherwise, we allocate consideration in the contract between lease and non-lease components based on their relative standalone selling prices. We elected an accounting policy to not separate the lease of equipment from related services in our HughesNet satellite internet service (the “HughesNet service”) contracts with customers and account for all revenue from such contracts as non-lease service revenue. Assets subject to operating leases remain in Property and equipment, net and continue to be depreciated. Assets subject to sales-type leases are derecognized from Property and equipment, net at lease commencement and a net investment in the lease asset is recognized in Trade accounts receivable and contract assets, net and Other non-current assets, net. Operating lease revenue is generally recognized on a straight-line basis over the lease term. Sales-type lease revenue and a corresponding receivable generally are recognized at lease commencement based on the present value of the future lease payments and related interest income on the receivable is recognized over the lease term. Payments under sales-type leases are discounted using the interest rate implicit in the lease or our incremental borrowing rate if the interest rate implicit in the lease cannot be reasonably determined. We report revenue from sales-type leases at the commencement date and periodic interest income in Equipment revenue. We report operating lease revenue in Services and other revenue. Other Sales and Value Added Taxes, Universal Service Fees and other taxes that we collect concurrent with revenue producing activities are excluded from revenue and included in Accrued expenses and other current liabilities in the Consolidated Balance Sheets. Shipping and handling costs associated with outbound freight are accounted for as a fulfillment cost after control over a product has transferred to the customer and are included in Cost of sales - equipment in the Consolidated Statements of Operations at the time of shipment. Trade Accounts Receivable Trade accounts receivable includes amounts billed and currently due from customers and represents our unconditional rights to consideration arising from our performance under our customer contracts. Trade accounts receivable also includes amounts due from customers under our leasing arrangements. We make ongoing estimates relating to the collectability of our trade accounts receivable and maintain an allowance for estimated losses resulting from the inability of our customers to make the required payments. In determining the amount of the allowance, we consider historical levels of credit losses and make judgments about the creditworthiness of our customers based on ongoing credit evaluations. Past due trade accounts receivable balances are written off when our internal collection efforts have been unsuccessful. Bad debt expense related to our trade accounts receivable and other contract assets is included in Selling, general and administrative expenses in the Consolidated Statements of Operations. Contract Assets Contract assets represent revenue that we have recognized in advance of billing the customer and are included in Trade accounts receivable and contract assets, net or Other non-current assets, net in the Consolidated Balance Sheets based on the expected timing of customer payment. Our contract assets typically relate to our long-term contracts where we recognize revenue using the cost-based input method and the revenue recognized exceeds the amount billed to the customer. Our contract assets also include receivables related to sales-type leases recognized over the lease term as the customer is billed. Contract Acquisition Costs Our contract acquisition costs represent incremental direct costs of obtaining a contract and consist primarily of sales incentives paid to employees and third-party representatives. When we determine that our contract acquisition costs are recoverable, we defer and amortize the costs over the contract term, or over the estimated life of the customer relationship if anticipated renewals are expected and the incentives payable upon renewal are not commensurate with the initial incentive. We amortize contract acquisition costs in proportion to the revenue to which the costs relate on a straight-line basis. We expense sales incentives as incurred if the expected amortization period is one year or less. Unamortized contract acquisition costs are included in Other non-current assets, net in the Consolidated Balance Sheets and related amortization expense is included in Selling, general and administrative expenses in the Consolidated Statements of Operations. Contract Liabilities Contract liabilities consist of advance payments and billings in excess of revenue recognized under customer contracts and are included in Contract liabilities or Other non-current liabilities in the Consolidated Balance Sheets based on the timing of when we expect to recognize revenue. We recognize contract liabilities as revenue after all revenue recognition criteria have been met.
Cost of Sales - Services and Other and Equipment	Cost of Sales - Services and Other Cost of sales - services and other in the Consolidated Statements of Operations primarily consists of costs of satellite capacity and services, hub infrastructure, customer care, wireline and wireless capacity and direct labor costs associated with the services provided and is generally charged to expense as incurred. Cost of Sales - Equipment Cost of sales - equipment in the Consolidated Statements of Operations primarily consists of inventory costs, including freight and royalties, and is generally recognized at the point in time control of the equipment is passed to the customer and related revenue is recognized. Additionally, customer-related research and development costs are incurred in connection with the specific requirements of a customer’s order; in such instances, the amounts for these customer funded development efforts are also included in Cost of sales - equipment in the Consolidated Statements of Operations.
Stock-based Compensation Expense	Stock-based Compensation Expense Stock-based compensation expense is recognized based on the fair value of stock awards ultimately expected to vest. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Compensation expense for awards with service conditions only is recognized on a straight-line basis over the requisite service period for the entire award. Compensation expense for awards subject to performance conditions is recognized only when satisfaction of the performance condition is probable.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred and are included in Selling, general and administrative expenses in the Consolidated Statements of Operations.
Research and Development	Research and Development Research and development costs, not incurred in connection with customer requirements, are generally expensed when incurred.
Debt Issuance Costs	Debt Issuance Costs Costs of issuing debt generally are deferred and amortized utilizing the effective interest method, with amortization included in Interest expense, net of amounts capitalized in the Consolidated Statements of Operations. We report unamortized debt issuance costs as a reduction of the related long-term debt in the Consolidated Balance Sheets.
Foreign Currency	Foreign Currency The functional currency for certain of our foreign operations is determined to be the local currency. Accordingly, we translate assets and liabilities of these foreign entities from their local currencies to U.S. dollars using period-end exchange rates and translate income and expense accounts at monthly average rates. The resulting translation adjustments are reported as Foreign currency translation adjustments in the Consolidated Statements of Comprehensive Income (Loss). Except in certain uncommon circumstances, we have not recorded deferred income taxes related to our foreign currency translation adjustments. Gains and losses resulting from the re-measurement of transactions denominated in foreign currencies are recognized in Foreign currency transaction gains (losses), net in the Consolidated Statements of Operations.
Income Taxes	Income Taxes We are included in the consolidated federal income tax return of EchoStar. We recognize a provision or benefit for income taxes currently payable or receivable and for income tax amounts deferred to future periods based upon a separate return allocation method which results in income tax expense that approximates the expense that would result if we were a stand-alone entity. Deferred tax assets and liabilities reflect the effects of tax losses, credits, and the future income tax effects of temporary differences between GAAP carrying amounts of existing assets and liabilities and their respective tax bases and are measured using enacted tax rates that apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are offset by valuation allowances when we determine it is more likely than not that such deferred tax assets will not be realized in the foreseeable future. We determine deferred tax assets and liabilities separately for each taxing jurisdiction and report the net amount for each jurisdiction as a non-current asset or liability in the Consolidated Balance Sheets. From time to time, we engage in transactions where the income tax consequences are uncertain. We recognize tax benefits when, in management’s judgment, a tax filing position is more likely than not to be sustained if challenged by the tax authorities. For tax positions that meet the more-likely-than-not threshold, we may not recognize a portion of a tax benefit depending on management’s assessment of how the tax position will ultimately be settled. Unrecognized tax benefits generally are netted against the deferred tax assets associated with our net operating loss and tax credit carryforwards. We adjust our estimates periodically based on ongoing examinations by, and settlements with, various taxing authorities, as well as changes in tax laws, regulations and precedent. Estimates of our uncertain tax positions are made based upon prior experience and are updated in light of changes in facts and circumstances. However, due to the uncertain and complex application of tax regulations, it is possible that the ultimate resolution of audits may result in liabilities which could be materially different from these estimates. In such an event, we will record additional income tax provision or benefit in the period in which such resolution occurs. We classify interest and penalties, if any, associated with our unrecognized tax benefits as a component of income tax provision or benefit.
Lessee Accounting	Lessee Accounting At the inception of a contract, we assess whether the contract is, or contains, a lease. The assessment is based on (i) whether the contract involves the use of a distinct identified asset, (ii) whether we obtain the right to substantially all the economic benefit from the use of the asset throughout the period, and (iii) whether we have the right to direct the use of the asset. Our operating leases consist primarily of leases for the EchoStar XXIV satellite, EchoStar office space, data centers, and satellite-related ground infrastructure. A lease is classified as a finance lease when one or more of the following criteria are met: (i) the lease transfers ownership of the asset by the end of the lease term, (ii) the lease contains an option to purchase the asset that is reasonably certain to be exercised, (iii) the lease term is for a major part of the remaining useful life of the asset, (iv) the present value of the lease payments equals or exceeds substantially all of the fair value of the asset or (v) the asset is of a specialized nature and there is not expected to be an alternative use to the lessor at the end of the lease term. A lease is classified as an operating lease if it does not meet any of these criteria. Our finance leases consist primarily of leases for satellite capacity. All significant lease arrangements are generally recognized at lease commencement. Operating lease right-of-use (“ROU”) assets and lease liabilities are recognized at commencement. An ROU asset and corresponding lease liability are not recorded for leases with an initial term of 12 months or less (short-term leases), and we recognize lease expense for these leases as incurred over the lease term. ROU assets represent our right to use an underlying asset during the reasonably certain lease term, and lease liabilities represent our obligation to make lease payments arising from the lease. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. The ROU asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any prepayments to the lessor and initial direct costs such as brokerage commissions, less any lease incentives received. The lease liability is initially measured at the present value of the minimum lease payments, discounted using an estimate of our incremental borrowing rate for a collateralized loan with the same term as the underlying lease. The incremental borrowing rates used for the initial measurement of lease liabilities are based on the original lease terms. In determining our incremental borrowing rate, we consider the lease term, secured incremental borrowing rate, and for leases denominated in a currency different than U.S. dollar, the collateralized borrowing rate in the foreign currency using the U.S. dollar and foreign currency swap spread, when available. We report operating lease ROU assets in Operating lease right-of-use assets and operating lease liabilities in Accrued expenses and other current liabilities and Operating lease liabilities. We report finance lease ROU assets in Property and equipment, net and finance lease liabilities in Current portion of long-term debt, net and Long-term debt, net.
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss) The amounts reclassified to net income (loss) related to unrealized gain (loss) on available-for-sale securities are included in Gains (losses) on investments, net in the Consolidated Statements of Operations.
Cash and Cash Equivalents	Cash and Cash Equivalents We consider all liquid investments purchased with an original maturity of less than 90 days to be cash equivalents. Cash equivalents as of December 31, 2023 and 2022 primarily consisted of commercial paper, government bonds, corporate notes and money market funds. The amortized cost of these investments approximates their fair value.
Marketable Investment Securities	Marketable Investment Securitie Debt Securities Our corporate bond portfolio includes debt instruments issued by individual corporations, primarily in the industrial and financial services industries. Our commercial paper portfolio includes instruments issued by individual corporations, primarily in the industrial, financial services and utilities industries. Our other debt securities portfolio includes investments in various debt instruments, including U.S. government bonds and mutual funds. We consider all liquid investments purchased with an original maturity of 90 days or less to be cash equivalents. We account for our debt securities as available-for-sale or using the fair value option based on our investment strategy for the securities. For available-for-sale debt securities, we recognize periodic changes in the difference between fair value and amortized cost in Unrealized gains (losses) on available-for-sale securities in the Consolidated Statements of Comprehensive Income (Loss). Gains and losses realized upon sales of available-for-sale debt securities are reclassified from other comprehensive income (loss) and recognized on the trade date in Gains (losses) on investments, net in the Consolidated Statements of Operations. We use the first-in, first-out (“FIFO”) method to determine the cost basis on sales of available-for-sale debt securities. Interest income from available-for-sale debt securities is reported in Interest income, net in the Consolidated Statements of Operations. We evaluate our debt investment portfolio to determine whether declines in fair value of these securities are related to credit loss. Management estimates credit losses on marketable debt securities utilizing a credit loss impairment model on a quarterly basis. We estimate the expected credit losses, measured over the contractual life of marketable debt securities considering relevant issuer specific factors, including, but not limited to, a decrease in credit ratings or an entity’s ability to pay. Declines in the fair value of available-for-sale debt securities that are determined to be company specific credit losses are reclassified from other comprehensive income (loss) and recognized in Net income (loss) in the Consolidated Statements of Operations, thus establishing a new cost basis for the investment. From time to time we make strategic investments in marketable corporate debt securities. Generally, we elect to account for these debt securities using the fair value option because it results in consistency in accounting for unrealized gains and losses for all securities in our portfolio of strategic investments. When we elect the fair value option for investments in debt securities, we recognize periodic changes in fair value of these securities in Gains (losses) on investments, net in the Consolidated Statements of Operations. Interest income from these securities is reported in Interest income, net in the Consolidated Statements of Operations. Equity Securities We account for equity securities with readily determinable fair values at fair value and recognize periodic changes in the fair value in Gains (losses) on investments, net in the Consolidated Statements of Operations. We recognize dividend income on equity securities on the ex-dividend date and report such income in Other, net in the Consolidated Statements of Operations. We had no equity securities with readily determinable fair values as of December 31, 2023 and 2022 respectively. Restricted Marketable Investment Securities Restricted marketable investment securities that are pledged as collateral for our letters of credit and surety bonds are included in Other non-current assets, net in the Consolidated Balance Sheets. Restricted marketable securities are accounted for in the same manner as marketable securities that are not restricted, but are presented differently in the Consolidated Balance Sheets due to the restrictions.
Inventory	Inventory Inventory is stated at the lower of cost or net realizable value. Cost of inventory is determined using the first-in-first-out and average cost methods and consists primarily of materials, direct labor and indirect overhead incurred in the procurement and manufacturing of our products. We use standard costing methodologies in determining the cost of certain of our finished goods and work-in-process inventories. We determine net realizable value using our best estimates of future use or recovery, considering the aging and composition of inventory balances, the effects of technological and/or design changes, forecasted future product demand based on firm or near-firm customer orders and alternative means of disposition of excess or obsolete items. We recognize losses within Cost of sales - equipment in the Consolidated Statements of Operations when we determine that the cost of inventory and commitments to purchase inventory exceed net realizable value.
Property and Equipment	Property and Equipment Satellites Satellites are stated at cost, less accumulated depreciation. Depreciation is recorded on a straight-line basis over their estimated useful lives. The cost of our satellites includes construction costs, including the present value of in-orbit incentives payable to the satellite manufacturer, launch costs, capitalized interest and related insurance premiums. We depreciate our owned satellites on a straight-line basis over the estimated useful life of each satellite. We have satellites acquired under finance leases. The recorded costs of those satellites are the present values of all lease payments. We amortize our finance lease ROU satellites over their respective lease terms. Our satellites may experience anomalies from time to time, some of which may have a significant adverse effect on their remaining useful lives, the commercial operation of the satellites or our operating results or financial position. We evaluate our satellites for impairment and test for recoverability whenever events or changes in circumstances indicate that their carrying value may not be recoverable. Certain anomalies may be considered a significant adverse change in the physical condition of a particular satellite. However, based on redundancies designed within each satellite, certain of these anomalies may not be considered to be significant events requiring a test of recoverability. We generally do not carry in-orbit insurance on our satellites and payloads because we have assessed that the cost of insurance is not economical relative to the risk of failures. Therefore, we generally bear the risk of any in-orbit failures. However, we may be required to carry insurance on specific satellites and payloads per the terms of certain agreements. We will continue to assess circumstances going forward and make insurance-related decisions on a case-by-case basis. Other Property and Equipment Other property and equipment are stated at cost, less accumulated depreciation. Depreciation is recorded on a straight-line basis over their estimated useful lives. Other property and equipment includes: land; buildings and improvements; furniture, fixtures, equipment and internal-use software; customer premises equipment; and construction in process. Costs related to the procurement and development of software for internal-use are capitalized and amortized using the straight-line method over the estimated useful life of the software, not in excess of five years. Repair and maintenance costs are charged to expense when incurred.
Goodwill	Goodwill We account for acquired businesses using the acquisition method of accounting which requires that the assets acquired and liabilities assumed be recorded at the date of acquisition at their respective fair values. Any excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. All of our goodwill is assigned to our Hughes segment. We evaluate goodwill for impairment on an annual basis in our second fiscal quarter or whenever events and changes in circumstances indicate the carrying amounts may not be recoverable. Impairments may result from, among other things, deterioration in financial and operational performance, declines in stock price, increased attrition, adverse market conditions, adverse changes in applicable laws and/or regulations, deterioration of general macroeconomic conditions, fluctuations in foreign exchange rates, increased competitive markets in which we operate in, declining financial performance over a sustained period, changes in key personnel and/or strategy, and a variety of other factors. Our impairment assessment typically begins with a qualitative assessment to determine whether it is more likely than not the fair value of the reporting unit is less than its carrying amount. The qualitative assessment includes comparing the overall financial performance against the planned results. In the performance of the qualitative assessment, we analyze a variety of events or factors that may influence the fair value of the reporting unit, that could include, but are not limited to: macroeconomic conditions, industry and market considerations, cost factors, and other relevant entity-specific events which requires significant judgment. If we determine in the qualitative assessment that it is more likely than not that the fair value is less than its carrying value, then we perform a quantitative assessment to determine the estimated fair value of the indefinite lived asset or reporting unit. We could also choose the option to bypass the qualitative assessment for any reporting unit in any period and proceed directly to the quantitative impairment test. In the quantitative assessment, fair value is usually estimated using two valuation approaches: the discounted cash flows method and the market comparable method. In the performance of the quantitative assessment, we use a variety of inputs, some of which may require significant judgment, that influence the fair value of the reporting unit, that could include, but are not limited to: discount rate, revenue growth rate, amount and timing of future cash flows, guideline public company metrics, and comparable market transactions. In addition, we also perform a market capitalization reconciliation to compare the estimated fair value, determined using the discounted cash flows method and the market comparable method, to the Company’s market capitalization as of the date of the test. If the carrying value exceeds the estimated fair value, then an impairment is recognized for the difference. No impairments were indicated for any reporting unit for the years ended December 31, 2022 and 2021. During the fourth quarter in 2023, EchoStar experienced a significant and sustained decrease in its market capitalization and concluded that the goodwill attributable to certain acquisitions was no longer supported. We concluded that this trend is an indicator with respect to the carrying value of goodwill at our entity’s reporting unit. Our assessment process included, among other things, discounted cash flow analyses, consideration of fair values of tangible and indefinite-lived intangible assets held by the reporting unit and the recent market capitalization. Our assessment indicated the goodwill attributed to certain acquisitions was no longer supported based on the sustained decrease in our parent’s market capitalization. As such, we recorded a total noncash impairment charge of approximately $532.9 million in “Impairment of long-lived assets and goodwill” on our Consolidated Statements of Operations and Comprehensive Income (Loss).
Regulatory Authorizations and Other Intangible Assets	Regulatory Authorizations Finite Lived We have regulatory authorizations that are not related to the Federal Communications Commission (“FCC”) and have determined that they have finite lives due to uncertainties about the ability to extend or renew their terms. Finite lived regulatory authorizations are amortized over their estimated useful lives on a straight-line basis. Renewal costs are usually capitalized when they are incurred. Indefinite Lived We also have indefinite lived regulatory authorizations that primarily consist of FCC authorizations and certain other contractual or regulatory rights to use spectrum at specified orbital locations. We have determined that our FCC authorizations generally have indefinite useful lives based on the following: •FCC authorizations are non-depleting assets; •Renewal satellite applications generally are authorized by the FCC subject to certain conditions, without substantial cost under a stable regulatory, legislative and legal environment; •Expenditures required to maintain the authorization are not significant; and •We intend to use these authorizations indefinitely. Costs incurred to maintain or renew indefinite-lived regulatory authorizations are expensed as incurred. Other Intangible Assets Our other intangible assets consist of customer relationships, patents, trademarks and licenses which are amortized using the straight-line method over their estimated useful lives. We evaluate the recoverability of intangible assets periodically by taking into account events or circumstances that indicate that the carrying amount of the assets may not be recoverable.
Impairment of Long-lived Assets	Impairment of Long-lived Assets We review our long-lived assets for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. The evaluation is performed at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. For assets held and used in operations, the asset is not recoverable if the carrying amount of the asset exceeds its undiscounted estimated future net cash flows. When an asset is not recoverable, we adjust the carrying amount of such asset to its estimated fair value and recognize the impairment loss in Impairment of long-lived assets and goodwill in the Consolidated Statements of Operations.
Other Investments	Other Investments Equity Method Investments We use the equity method to account for investments when we have the ability to exercise significant influence on the operating decisions of the affiliate. Such investments are initially recorded at cost and subsequently adjusted for our proportionate share of the net earnings or loss of the investee, which is reported in Equity in earnings (losses) of unconsolidated affiliates, net in the Consolidated Statements of Operations. Additionally, the carrying amount of such investments includes a component of goodwill when the cost of our investment exceeds the fair value of the underlying identifiable assets and liabilities of the affiliate. Lastly, dividends received from these affiliates reduces the carrying amount of our investment. Other Equity Investments We generally measure investments in non-publicly traded equity instruments without a readily determinable fair value at cost adjusted for observable price changes in orderly transactions for the identical or similar securities of the same issuer and changes resulting from impairments, if any. Other equity instruments are measured to determine their value based on observable market information. When we adjust the carrying amount of an investment to its estimated fair value, the gain or loss is recorded in Gains (losses) on investments, net in the Consolidated Statements of Operations. Impairment Considerations We periodically evaluate all of our other investments to determine whether events or changes in circumstances have occurred that may have a significant adverse effect on the fair value of the investment. We consider information if provided to us by our investees such as current financial statements, business plans, investment documentation, capitalization tables, liquidation waterfalls, and board materials; and we may make additional inquiries of investee management. Indicators of impairment may include, but are not limited to, unprofitable operations, material loss contingencies, changes in business strategy, changes in market trends or market conditions, changes in the investees’ enterprise value and changes in the investees’ investment pricing. When we determine that one of our other investments is impaired we reduce its carrying value to its estimated fair value and recognize the impairment loss in Other-than-temporary impairment losses on equity method investments or Gains (losses) on investments, net in the Consolidated Statements of Operations.
Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Adopted Accounting Pronouncements Business Combinations In October 2021, the FASB issued ASU No. 2021-08 - Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which provides an exception to fair value measurement for contract assets and contract liabilities related to revenue contracts acquired in a business combination. The ASU requires an entity (acquirer) to recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606. At the acquisition date, an acquirer should account for the related revenue contracts in accordance with Topic 606 as if it had originated the contracts. The ASU is effective for the Company for annual and interim periods in fiscal years beginning after December 15, 2022. The ASU is applied to business combinations occurring on or after the effective date. Government Assistance On January 1, 2022, we adopted ASU No. 2021-10 - Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance, which requires business entities (except for not-for-profit entities and employee benefit plans) to disclose information about certain government assistance they receive. The Company is currently participating in three government programs: New York-Connect America Fund, New York Broadband, and Affordable Connectivity Plan. The purpose of these programs is to provide internet and connectivity services to qualifying households in the United States. The Company is entitled to reimbursement from the government for services provided. We record gross monies received from government entities in Services and other revenue, and associated expenses such as salaries and supplies are recorded in Cost of sales - services and other, Research and development or Selling, general and administrative expenses, depending on the nature of expenditure. We accrue for reimbursement requests submitted to government entities in Trade accounts receivable and contract assets, net. During the year ended December 31, 2023, the Company recognized $17.4 million in Services and other revenue. As of December 31, 2023 we have trade accounts receivable of $2.9 million related to our government programs. Recently Issued Accounting Pronouncements Not Yet Adopted Income Taxes - Improvements to Income Tax Disclosures In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures (“ASU 2023-09”), which will enhance income tax disclosures. ASU 2023-09 requires among other items disaggregated information in a reporting entity’s rate reconciliation table, clarification on uncertain tax positions and the related financial statement impact as well as information on income taxes paid on a disaggregated basis. This standard will be effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. We are evaluating the impact the adoption of ASU 2023-09 will have on our Consolidated Financial Statements and related disclosures. Segment Reporting - Improvements to Reportable Segment Disclosures In November 2023 the FASB issued ASU 2023-07 Segment Reporting (Topic 280)- Improvements to Reportable Segment Disclosures (“ASU 2023-07”), which will enhance financial reporting by providing additional information about a public company’s significant segment expenses and more timely and detailed segment information reporting throughout the fiscal period. This standard will be effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. We are evaluating the impact the adoption of ASU 2023-07 will have on our Consolidated Financial Statements and related disclosures. Business Combinations - Joint Venture Formations In August 2023, the FASB issued ASU 2023-05 - Business Combinations—Joint Venture Formations (“ASU 2023-05”) to reduce diversity in practice and provide decision-useful information to a joint venture’s investors. The ASU requires that a joint venture apply a new basis of accounting upon formation. Specifically, the newly formed joint venture will be required to recognize and initially measure its assets and liabilities at fair value (with exceptions to fair value measurement that are consistent with the business combinations guidance). The amendments in this ASU do not amend the definition of a joint venture, the accounting by an equity method investor for its investment in a joint venture, or the accounting by a joint venture for contributions received after its formation. The guidance in this ASU is effective prospectively for all joint ventures with a formation date on or after January 1, 2025. Early adoption is permitted in any interim or annual period in which financial statements have not yet been issued (or made available for issuance), either prospectively or retrospectively. We plan to adopt this new guidance prospectively to all newly formed joint ventures on or after January 1, 2025 and we do not expect this ASU to have a material impact on our Consolidated Financial Statements. Leases - Common Control Arrangements In March 2023, the FASB issued ASU 2023-01 - Leases (Topic 842): Common Control Arrangements (“ASU 2023-01). Among other things, this ASU requires all lessees to amortize leasehold improvements associated with common control leases over their useful life to the common control group and account for them as a transfer of assets between entities under common control at the end of the lease. Additional disclosures are required when the useful life of leasehold improvements to the common control group exceeds the related lease term. The guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. We plan to adopt this new guidance prospectively to all new leasehold improvements recognized on or after January 1, 2024 and we do not expect it to have a material impact on our Consolidated Financial Statements. Reference Rate Reform In March 2020, the FASB issued ASU 2020-04 - Reference Rate Reform (Topic 848) (“ASU 2020-04”), and all subsequent amendments to the initial guidance, codified as ASC 848 (“ASC 848”). The purpose of ASC 848 is to provide optional guidance to ease the potential effects on financial reporting of the market-wide migration away from Interbank Offered Rates to alternative reference rates. ASC 848 applies only to contracts, hedging relationships, and other transactions that reference a reference rate expected to be discontinued because of reference rate reform. The guidance may be applied upon issuance of ASC 848 through December 31, 2024. We expect to utilize the optional expedients provided by the guidance for contracts amended solely to use an alternative reference rate. We have evaluated the new guidance and we are in the process of implementing this ASU, and all subsequent amendments, and do not expect them to have a material impact on our Consolidated Financial Statements.

RELATED PARTY TRANSACTIONS - ECHOSTAR

12 Months Ended

Dec. 31, 2023

RELATED PARTY TRANSACTIONS - ECHOSTAR

Services and Other Revenue — EchoStar

The following table presents our Services and other revenue from EchoStar:


	For the years ended December 31,
		2023		2022		2021
Services and other revenue - EchoStar		$	4,548	$	17,623	$	21,206

The following table presents the corresponding related party receivables:


	As of December 31,
	2023		2022
Related party receivables - EchoStar - current, net	$	—	$	112,985
Related party receivables - EchoStar - non-current	61,283		55,834
Total related party receivables - EchoStar	$	61,283	$	168,819

Operating Expenses — EchoStar

The following table presents our operating expenses from EchoStar:


	For the years ended December 31,
		2023		2022		2021
Operating expenses - EchoStar		$	96,239	$	75,462	$	56,430

The following table presents the corresponding related party payables:


	As of December 31,
	2023		2022
Related party payables - EchoStar - current, net	$	195,558	$	216,504
Related party payables - EchoStar - non-current	26,453		23,423
Total related party payables - EchoStar	$	222,011	$	239,927
Operating lease liabilities - EchoStar - current	138,694		—
Operating lease liabilities - EchoStar - non-current	755,379		—
Total operating lease liabilities - EchoStar	$	894,073	$	—

The Company settled its current related party payable, net with EchoStar in the first quarter of 2024.

Services and Other Revenue — DISH Network

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


	For the years ended December 31,
		2023		2022		2021
Services and other revenue - DISH Network		$	12,570	$	17,832	$	21,718

The following table presents the related trade accounts receivable:


	As of December 31,
	2023		2022
Trade accounts receivable - DISH Network	$	5,038	$	1,992

Operating Expenses — DISH Network

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


	For the years ended December 31,
		2023		2022		2021
Operating expenses - DISH Network		$	4,366	$	4,545	$	4,813

The following table presents the related trade accounts payable:


	As of December 31,
	2023		2022
Trade accounts payable - DISH Network	$	1,847	$	567

RELATED PARTY TRANSACTIONS - OTHER

TerreStar Solutions

- Definition

+ References

+ Details

OTHER INTANGIBLE ASSETS - Future Amortization of Intangible Assets (Details) - Other intangible assets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
December 31,
2024	$ 2,277
2025	2,277
2026	2,277
2027	1,496
2028	1,485
2029 and beyond	3,589
Total	$ 13,401	$ 15,698

OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Other Intangible Assets

The following table presents our other intangible assets:


	Customer Relationships		Patents		Trademarks and Licenses		Total
Cost:
As of December 31, 2020	$	270,300	$	51,400	$	29,700	$	351,400
As of December 31, 2021	270,300		51,400		29,700		351,400
Additions	4,312		—		—		4,312
Currency Translation Adjustments	(328)		—		—		(328)
As of December 31, 2022	274,284		51,400		29,700		355,384

Currency Translation Adjustments	(24)		—		—		(24)
As of December 31, 2023	$	274,260	$	51,400	$	29,700	$	355,360

Accumulated amortization:
As of December 31, 2020	$	(267,429)	$	(51,400)	$	(14,231)	$	(333,060)
Amortization expense	(2,871)		—		(1,485)		(4,356)
As of December 31, 2021	(270,300)		(51,400)		(15,716)		(337,416)
Amortization expense	(785)		—		(1,485)		(2,270)
As of December 31, 2022	(271,085)		(51,400)		(17,201)		(339,686)
Amortization expense	(788)		—		(1,485)		(2,273)
As of December 31, 2023	$	(271,873)	$	(51,400)	$	(18,686)	$	(341,959)

Carrying amount:
As of December 31, 2022	$	3,199	$	—	$	12,499	$	15,698
As of December 31, 2023	$	2,387	$	—	$	11,014	$	13,401

Weighted-average useful life (in years)	8		6		20

Schedule of Estimated Future Amortization of Intangible Assets

The following table presents our estimated future amortization of our regulatory authorizations with finite lives as of December 31, 2023:


	Amount
For the years ending December 31,
2024	$	2,076
2025	589
2026	589
2027	589
2028	589
2029 and beyond	3,387
Total	$	7,819

The following table presents our estimated future amortization of other intangible assets as of December 31, 2023:


	Amount
For the years ending December 31,
2024	$	2,277
2025	2,277
2026	2,277
2027	1,496
2028	1,485
2029 and beyond	3,589
Total	$	13,401

LESSEE ACCOUNTING

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

LESSEE ACCOUNTING

The following table presents the amounts for ROU assets and lease liabilities:


	As of December 31,
	2023		2022
Right-of-use assets:
Operating	$	1,031,303	$	150,632
Finance	218,807		238,748
Total right-of-use assets	$	1,250,110	$	389,380

Lease liabilities:
Current:
Operating	$	155,932	$	17,766
Finance	—		—
Total current	155,932		17,766
Non-current:
Operating	897,084		135,122
Finance	—		—
Total non-current	897,084		135,122
Total lease liabilities	$	1,053,016	$	152,888

As of December 31, 2023, we have prepaid our obligations regarding our finance ROU assets. Finance lease assets are reported net of accumulated amortization of $149.6 million and $121.9 million as of December 31, 2023 and 2022, respectively.

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


	For the years ended December 31,
	2023		2022		2021
Lease cost:
Operating lease cost	$	30,299	$	25,219	$	23,323
Finance lease cost:
Amortization of right-of-use assets	27,682		29,906		29,270
Interest on lease liabilities	—		7		49
Total finance lease cost	27,682		29,913		29,319
Short-term lease cost	—		258		—
Variable lease cost	—		2,246		1,895
Total lease cost	$	57,981	$	57,636	$	54,537


	As of December 31,
	2023		2022
Lease term and discount rate:
Weighted-average remaining lease term:
Finance leases	0.0 years		0.0 years
Operating leases	7.5 years		8.0 years

Weighted-average discount rate:
Finance leases	—	%	—	%
Operating leases	12.1	%	5.9	%

The following table presents the detailed cash flows from operating and finance leases:


	For the years ended December 31,
	2023		2022		2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	22,981	$	24,653	$	21,808
Operating cash flows from finance leases	—		7		49
Financing cash flows from finance leases	—		124		430

We obtained ROU assets in exchange for lease liabilities of $903.0 million, $4.3 million and $26.1 million upon commencement of operating leases during the year ended December 31, 2023, 2022 and 2021, respectively. Refer to Note 16. Related Party Transactions- EchoStar for further details on EchoStar XXIV operating lease.

The following table presents future minimum lease payments of our lease liabilities as of December 31, 2023:


	Operating Leases
Year ending December 31,
2024	$	233,766
2025	215,227
2026	213,422
2027	211,936
2028	209,986
2029 and beyond	480,414
Total future minimum lease payments	1,564,751
Less: Interest	(511,735)
Total lease liabilities	$	1,053,016

LESSEE ACCOUNTING

The following table presents the amounts for ROU assets and lease liabilities:


	As of December 31,
	2023		2022
Right-of-use assets:
Operating	$	1,031,303	$	150,632
Finance	218,807		238,748
Total right-of-use assets	$	1,250,110	$	389,380

Lease liabilities:
Current:
Operating	$	155,932	$	17,766
Finance	—		—
Total current	155,932		17,766
Non-current:
Operating	897,084		135,122
Finance	—		—
Total non-current	897,084		135,122
Total lease liabilities	$	1,053,016	$	152,888

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


	For the years ended December 31,
	2023		2022		2021
Lease cost:
Operating lease cost	$	30,299	$	25,219	$	23,323
Finance lease cost:
Amortization of right-of-use assets	27,682		29,906		29,270
Interest on lease liabilities	—		7		49
Total finance lease cost	27,682		29,913		29,319
Short-term lease cost	—		258		—
Variable lease cost	—		2,246		1,895
Total lease cost	$	57,981	$	57,636	$	54,537


	As of December 31,
	2023		2022
Lease term and discount rate:
Weighted-average remaining lease term:
Finance leases	0.0 years		0.0 years
Operating leases	7.5 years		8.0 years

Weighted-average discount rate:
Finance leases	—	%	—	%
Operating leases	12.1	%	5.9	%

The following table presents the detailed cash flows from operating and finance leases:


	For the years ended December 31,
	2023		2022		2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	22,981	$	24,653	$	21,808
Operating cash flows from finance leases	—		7		49
Financing cash flows from finance leases	—		124		430

The following table presents future minimum lease payments of our lease liabilities as of December 31, 2023:


	Operating Leases
Year ending December 31,
2024	$	233,766
2025	215,227
2026	213,422
2027	211,936
2028	209,986
2029 and beyond	480,414
Total future minimum lease payments	1,564,751
Less: Interest	(511,735)
Total lease liabilities	$	1,053,016

SUPPLEMENTAL FINANCIAL INFORMATION - Schedule of Other Current Assets and Other Non-Current Assets, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other current assets, net:
Trade accounts receivable and contract assets, net	$ 233,915	$ 236,336
Inventory	167,236	123,006
Prepaids and deposits	24,769	23,948
Other, net	13,524	13,271
Total other current assets	210,567	275,202
Other non-current assets, net:
Capitalized software, net	117,163	116,844
Related party receivables	61,283	55,834
Contract acquisition costs, net	49,343	64,447	$ 82,986	$ 99,837
Other receivables, net	41,494	15,249
Deferred tax assets, net	8,198	7,822
Contract fulfillment costs, net	2,074	1,931
Restricted cash	1,118	1,341
Other, net	23,289	22,409
Total other non-current assets, net	303,962	285,877
EchoStar
Other current assets, net:
Trade accounts receivable and contract assets, net	0	112,985
Related Party
Other current assets, net:
Trade accounts receivable and contract assets, net	$ 5,038	$ 1,992

BUSINESS COMBINATIONS AND DECONSOLIDATIONS - Schedule of Recognized Identified Assets and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Jan. 04, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets:
Property and equipment, net	$ 0	$ 532,491		$ 511,086	$ 511,597
India Joint Venture
Assets:
Trade accounts receivable and contract assets, net			$ 6,160
Other current assets			2,085
Property and equipment			4,669
Property and equipment, net			23,086
Other intangible assets			4,428
Total assets			40,428
Liabilities:
Trade accounts payable			133
Accrued expenses and other current liabilities			986
Deferred tax liabilities			1,114
Total liabilities			2,233
Total purchase price			$ 38,195

REVENUE RECOGNITION - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 1,700.0
Sales-type lease receivable	$ 30.4	$ 21.9
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligation period	1 year
Remaining performance obligation, percentage	27.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligation period
Remaining performance obligation, percentage	73.00%

OTHER COMPREHENSIVE INCOME (LOSS)

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

OTHER COMPREHENSIVE INCOME (LOSS)

The following table presents the tax effect on each component of Other comprehensive income (loss) and excludes noncontrolling interest:


	Before Tax Amount		Tax (Expense) Benefit		Net of Tax Amount
Balance, December 31, 2021
Foreign currency translation adjustments	$	(26,929)	$	—	$	(26,929)
Unrealized holding gains (losses) on available-for-sale securities	(448)		938		490
Recognition of previously unrealized (gains) losses on available-for-sale securities included in net income (loss)	(5)		—		(5)
Other	(98)		—		(98)
Other comprehensive income (loss)	(27,480)		938		(26,542)
Balance, December 31, 2022
Foreign currency translation adjustments	3,767		—		3,767
Unrealized holding gains (losses) on available-for-sale securities	475		(1,028)		(553)
Recognition of previously unrealized (gains) losses on available-for-sale securities included in net income (loss)	(17)		—		(17)
Other comprehensive income (loss)	4,225		(1,028)		3,197
Balance, December 31, 2023
Foreign currency translation adjustments	17,546		—		17,546
Unrealized holding gains (losses) on available-for-sale securities	(220)		22		(198)
Recognition of previously unrealized (gains) losses on available-for-sale securities included in net income (loss)	247		—		247
Other	98		—		98
Other comprehensive income (loss)	$	17,671	$	22	$	17,693

The following table presents the changes in the balances of Accumulated other comprehensive income (loss) by component:


	Cumulative Foreign Currency Translation Adjustments		Unrealized Gain (Loss) On Available-For-Sale Securities		Other		Accumulated Other Comprehensive Income (Loss)
Balance, December 31, 2021	$	(173,881)	$	598	$	(98)	$	(173,381)
Foreign currency translation adjustments	3,767		—		—		3,767
Other comprehensive income (loss) before reclassifications	—		(553)		—		(553)
Amounts reclassified to net income (loss)	—		(17)		—		(17)
Other comprehensive income (loss)	3,767		(570)		—		3,197
Balance, December 31, 2022	(170,114)		28		(98)		(170,184)
Foreign currency translation adjustments	17,546		—		98		17,644
Other comprehensive income (loss) before reclassifications	—		(198)		—		(198)
Amounts reclassified to net income (loss)	—		247		—		247
Other comprehensive income (loss)	17,546		49		98		17,693
Balance, December 31, 2023	$	(152,568)	$	77	$	—	$	(152,491)

REVENUE RECOGNITION - Schedule of Allowance for Doubtful Accounts Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 15,358	$ 14,588	$ 15,386
Credit losses	34,085	32,910	22,591
Deductions	(29,371)	(36,011)	(23,543)
Foreign currency translation	327	3,871	154
Balance at end of period	$ 20,399	$ 15,358	$ 14,588

RELATED PARTY TRANSACTIONS - ECHOSTAR - Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Related party receivables - EchoStar - current, net	$ 233,915	$ 236,336
EchoStar
Related Party Transaction [Line Items]
Related party receivables - EchoStar - current, net	0	112,985
Related party receivables - EchoStar - non-current	61,283	55,834
Total related party receivables - EchoStar	61,283	168,819
Related Party
Related Party Transaction [Line Items]
Related party receivables - EchoStar - current, net	5,038	1,992
Related Party \| DISH Network
Related Party Transaction [Line Items]
Related party receivables - EchoStar - current, net	$ 5,038	$ 1,992

PROPERTY AND EQUIPMENT - Schedule of Depreciation Expense and Capitalized Interest (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Depreciation expense:
Satellites - acquired under finance leases	$ 27,682	$ 29,906	$ 29,270
Total depreciation expense	389,632	431,065	464,146
Capitalized interest	10,115	8,712	6,002
Satellites
Depreciation expense:
Total depreciation expense	105,717	99,865	108,808
Satellites - owned
Depreciation expense:
Satellites - owned	78,035	75,738	85,068
Satellites - acquired under finance leases
Depreciation expense:
Satellites - acquired under finance leases	$ 27,682	$ 24,127	$ 23,740

SUPPLEMENTAL FINANCIAL INFORMATION - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Selling, general and administrative expenses
Condensed Financial Statements, Captions [Line Items]
Advertising expense	$ 55.8	$ 69.0	$ 82.4

LESSEE ACCOUNTING - Schedule of Lease Cost, Weighted Average Term, Discount Rates and Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Lease cost:
Operating lease cost	$ 30,299	$ 25,219	$ 23,323
Finance lease cost:
Amortization of right-of-use assets	27,682	29,906	29,270
Interest on lease liabilities	0	7	49
Total finance lease cost	27,682	29,913	29,319
Short-term lease cost	0	258	0
Variable lease cost	0	2,246	1,895
Total lease cost	$ 57,981	$ 57,636	54,537
Weighted-average remaining lease term:
Finance leases	0 years	0 years
Operating leases	7 years 6 months	8 years
Weighted-average discount rate:
Finance leases	0.00%	0.00%
Operating leases	12.10%	5.90%
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 22,981	$ 24,653	21,808
Operating cash flows from finance leases	0	7	49
Financing cash flows from finance leases	0	124	430
Right-of-use asset obtained in exchange for lease liability	$ 903,000	$ 4,300	$ 26,100

Cover Page - USD ($) $ in Millions	12 Months Ended
Cover Page - USD ($) $ in Millions	Dec. 31, 2023	Mar. 29, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	333-179121
Entity Registrant Name	Hughes Satellite Systems Corporation
Entity Incorporation, State or Country Code	CO
Entity Tax Identification Number	45-0897865
Entity Address, Address Line One	9601 South Meridian Boulevard,
Entity Address, City or Town	Englewood,
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80112-5308
City Area Code	(303)
Local Phone Number	723-1000
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction Flag	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		1,078
Documents Incorporated by Reference	None
Entity Central Index Key	0001533758
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On February 15, 2024, the Company’s Board of Directors declared and approved payment of a cash dividend on the Company’s outstanding common stock to its shareholder and parent, EchoStar, in the amount of $529.0 million. Payment of the dividend was made in the first quarter of 2024. On March 12, 2024, the Company’s Board of Directors declared and approved payment of a cash dividend on the Company’s outstanding common stock to its shareholder and parent, EchoStar, in the amount of $500.0 million. Payment of the dividend was made in the first quarter of 2024. Refer to Note 16. Related Party Transactions- EchoStar for additional subsequent events.

COMMITMENTS AND CONTINGENCIES - Schedule of Commitments (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Payments Due in the Years Ending December 31,
Contractual obligation, Total	$ 3,571,535
2024	352,615
2025	332,350
2026	1,832,207
2027	241,326
2028	237,711
Thereafter	575,326
Payments Due in the Years Ending December 31,
Total future minimum lease payments	1,564,751
2024	233,766
2025	215,227
2026	213,422
2027	211,936
2028	209,986
Thereafter	480,414
Long-term debt
Payments Due in the Years Ending December 31,
Contractual obligation, Total	1,500,000
2024	0
2025	0
2026	1,500,000
2027	0
2028	0
Thereafter	0
Interest on long-term debt
Payments Due in the Years Ending December 31,
Contractual obligation, Total	267,189
2024	89,063
2025	89,063
2026	89,063
2027	0
2028	0
Thereafter	0
Satellite-related obligations
Payments Due in the Years Ending December 31,
Contractual obligation, Total	239,595
2024	29,786
2025	28,060
2026	29,722
2027	29,390
2028	27,725
Thereafter	$ 94,912

MARKETABLE INVESTMENT SECURITIES

12 Months Ended

Dec. 31, 2023

Investments, Debt and Equity Securities [Abstract]

MARKETABLE INVESTMENT SECURITIES

The following table presents our Marketable investment securities:


	As of December 31,
	2023		2022
Marketable investment securities:
Available-for-sale debt securities:
Corporate bonds	$	91,548	$	154,580
Commercial paper	282,898		643,526
Other debt securities	43,297		1,663
Total marketable investment securities	$	417,743	$	799,769

Debt Securities

Available-for-Sale

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


	Amortized		Unrealized				Estimated
	Cost		Gains		Losses		Fair Value
As of December 31, 2023
Corporate bonds	$	91,474	$	79	$	(5)	$	91,548
Commercial paper	282,898		—		—		282,898
Other debt securities	43,307		—		(10)		43,297
Total available-for-sale debt securities	$	417,679	$	79	$	(15)	$	417,743
As of December 31, 2022
Corporate bonds	$	154,517	$	119	$	(56)	$	154,580
Commercial paper	643,553		—		(27)		643,526
Other debt securities	1,663		—		—		1,663
Total available-for-sale debt securities	$	799,733	$	119	$	(83)	$	799,769

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


	For the years ended December 31,
		2023		2022		2021
Proceeds from sales		$	228,284	$	37,904	$	292,188

As of December 31, 2023, all of our available-for-sale debt securities have contractual maturities of one year or less. Actual maturities may differ from contractual maturities as a result of our ability to sell these securities prior to maturity.

Fair Value Measurements

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


	Level 1		Level 2		Total
As of December 31, 2023
Cash equivalents (including restricted)	$	177,009	$	999,347	$	1,176,356
Available-for-sale debt securities:
Corporate bonds	$	—	$	91,548	$	91,548
Commercial paper	—		282,898		282,898
Other debt securities	38,799		4,498		43,297
Total marketable investment securities	$	38,799	$	378,944	$	417,743

As of December 31, 2022
Cash equivalents (including restricted)	$	496	$	548,058	$	548,554
Available-for-sale debt securities:
Corporate bonds	$	—	$	154,580	$	154,580
Commercial paper	—		643,526		643,526
Other debt securities	—		1,663		1,663
Total marketable investment securities	$	—	$	799,769	$	799,769

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

OTHER INVESTMENTS (Tables)

12 Months Ended

Dec. 31, 2023

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Other Investments and Equity Method Investments

The following table presents our Other investments, net:


	As of December 31,
	2023		2022
Other investments, net:
Equity method investments	$	42,859	$	83,523
Other equity investments	11,278		—
Total other investments, net	$	54,137	$	83,523

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


	For the years ended December 31,
		2023		2022		2021
Deluxe		$	5,794	$	5,334	$	5,480
BCS		$	3,426	$	7,933	$	8,278

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


	As of December 31,
	2023		2022
Deluxe	$	1,247	$	3,026
BCS	$	3,333	$	5,062

Schedule of Other Investment Transactions

The table below summarizes our transactions with Hughes Systique:


	As of December 31, 2023

Purchases from Hughes Systique		$	19,597
Amounts payable to Hughes Systique		$	1,704

MARKETABLE INVESTMENT SECURITIES - Narrative (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Fair value of marketable securities
Investments fair value	$ 417,743,000	$ 799,769,000
Level 3
Fair value of marketable securities
Investments fair value	$ 0	$ 0

REVENUE RECOGNITION - Lease Income Maturity (Details) $ in Thousands	Dec. 31, 2023 USD ($)
December 31,
2024	$ 36,008
2025	31,803
2026	30,579
2027	25,752
2028	11,687
2029 and beyond	34,588
Total lease payments to be received	$ 170,417

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation and Basis of Presentation These Consolidated Financial Statements and the accompanying notes (collectively, the “Consolidated Financial Statements”) are prepared in conformity with U.S. generally accepted accounting principles (“GAAP”). We consolidate all entities in which we have a controlling financial interest. We are deemed to have a controlling financial interest in variable interest entities in which we are the primary beneficiary and in other entities in which we own more than 50% of the outstanding voting shares and other shareholders do not have substantive rights to participate in management. For entities we control but do not wholly own, we record a non-controlling interest within shareholder’s equity for the portion of the entity’s equity attributed to the non-controlling ownership interests. All significant intercompany balances and transactions have been eliminated in consolidation. Certain prior period amounts have been reclassified to conform to the current year presentation. All amounts presented in these Consolidated Financial Statements are expressed in thousands of U.S. dollars, except share and per share amounts and unless otherwise noted. Use of Estimates The preparation of financial statements in conformity with GAAP requires us to make certain estimates and assumptions that affect the amounts reported in these Consolidated Financial Statements. The most significant estimates and assumptions are used in determining: (i) inputs used to recognize revenue over time, including amortization periods for deferred contract acquisition costs and relative standalone selling prices of performance obligations; (ii) allowances for doubtful accounts and estimated credit losses on investments; (iii) deferred taxes and related valuation allowances, including uncertain tax positions; (iv) loss contingencies; (v) fair value of financial instruments; (vi) fair value of assets and liabilities acquired in business combinations; and (vii) estimates of future cash flows used to evaluate and recognize impairments. We base our estimates and assumptions on historical experience, observable market inputs and on various other factors that we believe to be relevant under the circumstances. Due to the inherent uncertainty involved in making estimates, actual results may differ from previously estimated amounts and such differences may be material to our financial statements. Additionally, changing economic conditions may increase the inherent uncertainty in the estimates and assumptions indicated above. We review our estimates and assumptions periodically and the effects of revisions thereto are reflected in the period they occur or prospectively if the revised estimate affects future periods. Fair Value Measurements We determine fair value based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. Market or observable inputs are the preferred source of values, followed by unobservable inputs or assumptions based on hypothetical transactions in the absence of market inputs. We utilize the highest level of inputs available according to the following hierarchy in determining fair value: •Level 1 - Defined as observable inputs being quoted prices in active markets for identical assets; •Level 2 - Defined as observable inputs other than quoted prices included in Level 1, including quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar instruments in markets that are not active and model-derived valuations in which significant inputs and significant value drivers are observable in active markets; and •Level 3 - Defined as unobservable inputs for which little or no market data exists, consistent with characteristics of the asset or liability that would be considered by market participants in a transaction to purchase or sell the asset or liability. Fair values of our marketable investment securities are measured on a recurring basis based on a variety of observable market inputs. For our investments in publicly traded equity securities and U.S. government securities, fair value ordinarily is determined based on Level 1 measurements that reflect quoted prices for identical securities in active markets. Fair values of our investments in other marketable debt securities are generally based on Level 2 measurements as the markets for such debt securities are less active. We consider trades of identical debt securities on or near the measurement date as a strong indication of fair value and matrix pricing techniques that consider par value, coupon rate, credit quality, maturity and other relevant features may also be used to determine fair value of our investments in marketable debt securities. Fair values for our outstanding debt are based on quoted market prices in less active markets and are categorized as Level 2 measurements. Additionally, we use fair value measurements from time to time in connection with other investments, asset impairment testing and the assignment of purchase consideration to assets and liabilities of acquired companies. Those fair value measurements typically include significant unobservable inputs and are categorized within Level 3 of the fair value hierarchy. Transfers between levels in the fair value hierarchy are considered to occur at the beginning of the quarterly accounting period. There were no transfers between levels during the year ended December 31, 2023 and December 31, 2022. As of December 31, 2023 and 2022, the carrying amounts of our cash and cash equivalents, trade accounts receivable and contract assets, net, trade accounts payable, and accrued expenses and other current liabilities were equal to or approximated their fair value due to their short-term nature or proximity to current market rates. Revenue Recognition Overview Revenue is recognized upon transfer of control of the promised goods or our performance of the services to our customers in an amount that reflects the consideration we expect to receive in exchange for those goods or services. We enter into contracts that may include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations. We also recognize lease revenue which is derived from leases of property and equipment which, for operating leases, is reported in Services and other revenue in the Consolidated Statements of Operations and, for sales-type leases, is reported in Equipment revenue in the Consolidated Statements of Operations. Certain of our customer contracts contain embedded equipment leases, which we separate from non-lease components of the contract based on the relative standalone selling prices of the lease and non-lease components. Hughes Segment Our Hughes segment service contracts typically obligate us to provide substantially the same services on a recurring basis in exchange for fixed recurring fees over the term of the contract. We satisfy such performance obligations over time and recognize revenue ratably as services are rendered over the service period. Certain of our contracts with service obligations provide for fees based on usage, capacity or volume. We satisfy these performance obligations and recognize the related revenue at the point in time, or over the period, when the services are rendered. Our Hughes segment also sells and leases communications equipment to its customers. Revenue from equipment sales generally is recognized based upon shipment terms. Our equipment sales contracts typically include standard product warranties, but generally do not provide for returns or refunds. Revenue for extended warranties is recognized ratably over the extended warranty period. For contracts with multiple performance obligations, we typically allocate the contract’s transaction price to each performance obligation based on their relative standalone selling prices. When the standalone selling price is not observable, our primary method used to estimate standalone selling price is the expected cost plus a margin. Our contracts generally require customer payments to be made at or shortly after the time we transfer control of goods or perform the services. In addition to equipment and service offerings, our Hughes segment also enters into long-term contracts to design, develop, construct and install complex telecommunication networks for mobile system operators and enterprise customers. Revenue from such contracts is generally recognized over time as a measure of progress that depicts the transfer of control of the goods or services to the customer. Depending on the nature of the arrangement, we measure progress toward contract completion using an appropriate input method or output method. Under the input method, we recognize the transaction price as revenue based on the ratio of costs incurred to estimated total costs at completion. Under the output method, revenue and cost of sales are recognized as products are delivered based on the expected profit for the entire agreement. Profit margins on long-term contracts generally are based on estimates of revenue and costs at completion. We review and revise our estimates periodically and recognize related adjustments in the period in which the revisions are made. Estimated losses on contracts are recorded in the period in which they are identified. We generally receive interim payments as work progresses, although for some contracts, we may be entitled to receive an advance payment. We derive a portion of our revenues from contracts with customers for connectivity services. These contracts typically require advance or recurring monthly payments by the customer. Our obligation to provide connectivity services is satisfied over time as the customer simultaneously receives and consumes the benefits provided. The measure of progress over time is generally based upon usage. ESS Segment Generally, our ESS segment service contracts with customers contain a single performance obligation and, therefore, there is no need to allocate the transaction price. We transfer control and recognize revenue for satellite services at the point in time or over the period when the services are rendered. Lease Revenue We lease satellite capacity, communications equipment and real estate to certain of our customers. We identify and determine the classification of such leases as operating leases or sales-type leases. A lease is classified as a sales-type lease if it meets the criteria for a finance lease; otherwise it is classified as an operating lease. Some of our leases are embedded in contracts with customers that include non-lease performance obligations. For such contracts, except where we have elected otherwise, we allocate consideration in the contract between lease and non-lease components based on their relative standalone selling prices. We elected an accounting policy to not separate the lease of equipment from related services in our HughesNet satellite internet service (the “HughesNet service”) contracts with customers and account for all revenue from such contracts as non-lease service revenue. Assets subject to operating leases remain in Property and equipment, net and continue to be depreciated. Assets subject to sales-type leases are derecognized from Property and equipment, net at lease commencement and a net investment in the lease asset is recognized in Trade accounts receivable and contract assets, net and Other non-current assets, net. Operating lease revenue is generally recognized on a straight-line basis over the lease term. Sales-type lease revenue and a corresponding receivable generally are recognized at lease commencement based on the present value of the future lease payments and related interest income on the receivable is recognized over the lease term. Payments under sales-type leases are discounted using the interest rate implicit in the lease or our incremental borrowing rate if the interest rate implicit in the lease cannot be reasonably determined. We report revenue from sales-type leases at the commencement date and periodic interest income in Equipment revenue. We report operating lease revenue in Services and other revenue. Other Sales and Value Added Taxes, Universal Service Fees and other taxes that we collect concurrent with revenue producing activities are excluded from revenue and included in Accrued expenses and other current liabilities in the Consolidated Balance Sheets. Shipping and handling costs associated with outbound freight are accounted for as a fulfillment cost after control over a product has transferred to the customer and are included in Cost of sales - equipment in the Consolidated Statements of Operations at the time of shipment. Cost of Sales - Services and Other Cost of sales - services and other in the Consolidated Statements of Operations primarily consists of costs of satellite capacity and services, hub infrastructure, customer care, wireline and wireless capacity and direct labor costs associated with the services provided and is generally charged to expense as incurred. Cost of Sales - Equipment Cost of sales - equipment in the Consolidated Statements of Operations primarily consists of inventory costs, including freight and royalties, and is generally recognized at the point in time control of the equipment is passed to the customer and related revenue is recognized. Additionally, customer-related research and development costs are incurred in connection with the specific requirements of a customer’s order; in such instances, the amounts for these customer funded development efforts are also included in Cost of sales - equipment in the Consolidated Statements of Operations. Stock-based Compensation Expense Stock-based compensation expense is recognized based on the fair value of stock awards ultimately expected to vest. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Compensation expense for awards with service conditions only is recognized on a straight-line basis over the requisite service period for the entire award. Compensation expense for awards subject to performance conditions is recognized only when satisfaction of the performance condition is probable. Advertising Costs Advertising costs are expensed as incurred and are included in Selling, general and administrative expenses in the Consolidated Statements of Operations. Research and Development Research and development costs, not incurred in connection with customer requirements, are generally expensed when incurred. Debt Issuance Costs Costs of issuing debt generally are deferred and amortized utilizing the effective interest method, with amortization included in Interest expense, net of amounts capitalized in the Consolidated Statements of Operations. We report unamortized debt issuance costs as a reduction of the related long-term debt in the Consolidated Balance Sheets. Foreign Currency The functional currency for certain of our foreign operations is determined to be the local currency. Accordingly, we translate assets and liabilities of these foreign entities from their local currencies to U.S. dollars using period-end exchange rates and translate income and expense accounts at monthly average rates. The resulting translation adjustments are reported as Foreign currency translation adjustments in the Consolidated Statements of Comprehensive Income (Loss). Except in certain uncommon circumstances, we have not recorded deferred income taxes related to our foreign currency translation adjustments. Gains and losses resulting from the re-measurement of transactions denominated in foreign currencies are recognized in Foreign currency transaction gains (losses), net in the Consolidated Statements of Operations. Income Taxes We are included in the consolidated federal income tax return of EchoStar. We recognize a provision or benefit for income taxes currently payable or receivable and for income tax amounts deferred to future periods based upon a separate return allocation method which results in income tax expense that approximates the expense that would result if we were a stand-alone entity. Deferred tax assets and liabilities reflect the effects of tax losses, credits, and the future income tax effects of temporary differences between GAAP carrying amounts of existing assets and liabilities and their respective tax bases and are measured using enacted tax rates that apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are offset by valuation allowances when we determine it is more likely than not that such deferred tax assets will not be realized in the foreseeable future. We determine deferred tax assets and liabilities separately for each taxing jurisdiction and report the net amount for each jurisdiction as a non-current asset or liability in the Consolidated Balance Sheets. From time to time, we engage in transactions where the income tax consequences are uncertain. We recognize tax benefits when, in management’s judgment, a tax filing position is more likely than not to be sustained if challenged by the tax authorities. For tax positions that meet the more-likely-than-not threshold, we may not recognize a portion of a tax benefit depending on management’s assessment of how the tax position will ultimately be settled. Unrecognized tax benefits generally are netted against the deferred tax assets associated with our net operating loss and tax credit carryforwards. We adjust our estimates periodically based on ongoing examinations by, and settlements with, various taxing authorities, as well as changes in tax laws, regulations and precedent. Estimates of our uncertain tax positions are made based upon prior experience and are updated in light of changes in facts and circumstances. However, due to the uncertain and complex application of tax regulations, it is possible that the ultimate resolution of audits may result in liabilities which could be materially different from these estimates. In such an event, we will record additional income tax provision or benefit in the period in which such resolution occurs. We classify interest and penalties, if any, associated with our unrecognized tax benefits as a component of income tax provision or benefit. Lessee Accounting At the inception of a contract, we assess whether the contract is, or contains, a lease. The assessment is based on (i) whether the contract involves the use of a distinct identified asset, (ii) whether we obtain the right to substantially all the economic benefit from the use of the asset throughout the period, and (iii) whether we have the right to direct the use of the asset. Our operating leases consist primarily of leases for the EchoStar XXIV satellite, EchoStar office space, data centers, and satellite-related ground infrastructure. A lease is classified as a finance lease when one or more of the following criteria are met: (i) the lease transfers ownership of the asset by the end of the lease term, (ii) the lease contains an option to purchase the asset that is reasonably certain to be exercised, (iii) the lease term is for a major part of the remaining useful life of the asset, (iv) the present value of the lease payments equals or exceeds substantially all of the fair value of the asset or (v) the asset is of a specialized nature and there is not expected to be an alternative use to the lessor at the end of the lease term. A lease is classified as an operating lease if it does not meet any of these criteria. Our finance leases consist primarily of leases for satellite capacity. All significant lease arrangements are generally recognized at lease commencement. Operating lease right-of-use (“ROU”) assets and lease liabilities are recognized at commencement. An ROU asset and corresponding lease liability are not recorded for leases with an initial term of 12 months or less (short-term leases), and we recognize lease expense for these leases as incurred over the lease term. ROU assets represent our right to use an underlying asset during the reasonably certain lease term, and lease liabilities represent our obligation to make lease payments arising from the lease. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. The ROU asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any prepayments to the lessor and initial direct costs such as brokerage commissions, less any lease incentives received. The lease liability is initially measured at the present value of the minimum lease payments, discounted using an estimate of our incremental borrowing rate for a collateralized loan with the same term as the underlying lease. The incremental borrowing rates used for the initial measurement of lease liabilities are based on the original lease terms. In determining our incremental borrowing rate, we consider the lease term, secured incremental borrowing rate, and for leases denominated in a currency different than U.S. dollar, the collateralized borrowing rate in the foreign currency using the U.S. dollar and foreign currency swap spread, when available. We report operating lease ROU assets in Operating lease right-of-use assets and operating lease liabilities in Accrued expenses and other current liabilities and Operating lease liabilities. We report finance lease ROU assets in Property and equipment, net and finance lease liabilities in Current portion of long-term debt, net and Long-term debt, net. Other Comprehensive Income (Loss) The amounts reclassified to net income (loss) related to unrealized gain (loss) on available-for-sale securities are included in Gains (losses) on investments, net in the Consolidated Statements of Operations. Cash and Cash Equivalents We consider all liquid investments purchased with an original maturity of less than 90 days to be cash equivalents. Cash equivalents as of December 31, 2023 and 2022 primarily consisted of commercial paper, government bonds, corporate notes and money market funds. The amortized cost of these investments approximates their fair value. Marketable Investment Securitie Debt Securities Our corporate bond portfolio includes debt instruments issued by individual corporations, primarily in the industrial and financial services industries. Our commercial paper portfolio includes instruments issued by individual corporations, primarily in the industrial, financial services and utilities industries. Our other debt securities portfolio includes investments in various debt instruments, including U.S. government bonds and mutual funds. We consider all liquid investments purchased with an original maturity of 90 days or less to be cash equivalents. We account for our debt securities as available-for-sale or using the fair value option based on our investment strategy for the securities. For available-for-sale debt securities, we recognize periodic changes in the difference between fair value and amortized cost in Unrealized gains (losses) on available-for-sale securities in the Consolidated Statements of Comprehensive Income (Loss). Gains and losses realized upon sales of available-for-sale debt securities are reclassified from other comprehensive income (loss) and recognized on the trade date in Gains (losses) on investments, net in the Consolidated Statements of Operations. We use the first-in, first-out (“FIFO”) method to determine the cost basis on sales of available-for-sale debt securities. Interest income from available-for-sale debt securities is reported in Interest income, net in the Consolidated Statements of Operations. We evaluate our debt investment portfolio to determine whether declines in fair value of these securities are related to credit loss. Management estimates credit losses on marketable debt securities utilizing a credit loss impairment model on a quarterly basis. We estimate the expected credit losses, measured over the contractual life of marketable debt securities considering relevant issuer specific factors, including, but not limited to, a decrease in credit ratings or an entity’s ability to pay. Declines in the fair value of available-for-sale debt securities that are determined to be company specific credit losses are reclassified from other comprehensive income (loss) and recognized in Net income (loss) in the Consolidated Statements of Operations, thus establishing a new cost basis for the investment. From time to time we make strategic investments in marketable corporate debt securities. Generally, we elect to account for these debt securities using the fair value option because it results in consistency in accounting for unrealized gains and losses for all securities in our portfolio of strategic investments. When we elect the fair value option for investments in debt securities, we recognize periodic changes in fair value of these securities in Gains (losses) on investments, net in the Consolidated Statements of Operations. Interest income from these securities is reported in Interest income, net in the Consolidated Statements of Operations. Equity Securities We account for equity securities with readily determinable fair values at fair value and recognize periodic changes in the fair value in Gains (losses) on investments, net in the Consolidated Statements of Operations. We recognize dividend income on equity securities on the ex-dividend date and report such income in Other, net in the Consolidated Statements of Operations. We had no equity securities with readily determinable fair values as of December 31, 2023 and 2022 respectively. Restricted Marketable Investment Securities Restricted marketable investment securities that are pledged as collateral for our letters of credit and surety bonds are included in Other non-current assets, net in the Consolidated Balance Sheets. Restricted marketable securities are accounted for in the same manner as marketable securities that are not restricted, but are presented differently in the Consolidated Balance Sheets due to the restrictions. Trade Accounts Receivable Trade accounts receivable includes amounts billed and currently due from customers and represents our unconditional rights to consideration arising from our performance under our customer contracts. Trade accounts receivable also includes amounts due from customers under our leasing arrangements. We make ongoing estimates relating to the collectability of our trade accounts receivable and maintain an allowance for estimated losses resulting from the inability of our customers to make the required payments. In determining the amount of the allowance, we consider historical levels of credit losses and make judgments about the creditworthiness of our customers based on ongoing credit evaluations. Past due trade accounts receivable balances are written off when our internal collection efforts have been unsuccessful. Bad debt expense related to our trade accounts receivable and other contract assets is included in Selling, general and administrative expenses in the Consolidated Statements of Operations. Concentration of Credit Risk One customer represented approximately 19.0% of the balance of Trade accounts receivable as of December 31, 2023. Contract Assets Contract assets represent revenue that we have recognized in advance of billing the customer and are included in Trade accounts receivable and contract assets, net or Other non-current assets, net in the Consolidated Balance Sheets based on the expected timing of customer payment. Our contract assets typically relate to our long-term contracts where we recognize revenue using the cost-based input method and the revenue recognized exceeds the amount billed to the customer. Our contract assets also include receivables related to sales-type leases recognized over the lease term as the customer is billed. Contract Acquisition Costs Our contract acquisition costs represent incremental direct costs of obtaining a contract and consist primarily of sales incentives paid to employees and third-party representatives. When we determine that our contract acquisition costs are recoverable, we defer and amortize the costs over the contract term, or over the estimated life of the customer relationship if anticipated renewals are expected and the incentives payable upon renewal are not commensurate with the initial incentive. We amortize contract acquisition costs in proportion to the revenue to which the costs relate on a straight-line basis. We expense sales incentives as incurred if the expected amortization period is one year or less. Unamortized contract acquisition costs are included in Other non-current assets, net in the Consolidated Balance Sheets and related amortization expense is included in Selling, general and administrative expenses in the Consolidated Statements of Operations. Inventory Inventory is stated at the lower of cost or net realizable value. Cost of inventory is determined using the first-in-first-out and average cost methods and consists primarily of materials, direct labor and indirect overhead incurred in the procurement and manufacturing of our products. We use standard costing methodologies in determining the cost of certain of our finished goods and work-in-process inventories. We determine net realizable value using our best estimates of future use or recovery, considering the aging and composition of inventory balances, the effects of technological and/or design changes, forecasted future product demand based on firm or near-firm customer orders and alternative means of disposition of excess or obsolete items. We recognize losses within Cost of sales - equipment in the Consolidated Statements of Operations when we determine that the cost of inventory and commitments to purchase inventory exceed net realizable value. Property and Equipment Satellites Satellites are stated at cost, less accumulated depreciation. Depreciation is recorded on a straight-line basis over their estimated useful lives. The cost of our satellites includes construction costs, including the present value of in-orbit incentives payable to the satellite manufacturer, launch costs, capitalized interest and related insurance premiums. We depreciate our owned satellites on a straight-line basis over the estimated useful life of each satellite. We have satellites acquired under finance leases. The recorded costs of those satellites are the present values of all lease payments. We amortize our finance lease ROU satellites over their respective lease terms. Our satellites may experience anomalies from time to time, some of which may have a significant adverse effect on their remaining useful lives, the commercial operation of the satellites or our operating results or financial position. We evaluate our satellites for impairment and test for recoverability whenever events or changes in circumstances indicate that their carrying value may not be recoverable. Certain anomalies may be considered a significant adverse change in the physical condition of a particular satellite. However, based on redundancies designed within each satellite, certain of these anomalies may not be considered to be significant events requiring a test of recoverability. We generally do not carry in-orbit insurance on our satellites and payloads because we have assessed that the cost of insurance is not economical relative to the risk of failures. Therefore, we generally bear the risk of any in-orbit failures. However, we may be required to carry insurance on specific satellites and payloads per the terms of certain agreements. We will continue to assess circumstances going forward and make insurance-related decisions on a case-by-case basis. Other Property and Equipment Other property and equipment are stated at cost, less accumulated depreciation. Depreciation is recorded on a straight-line basis over their estimated useful lives. Other property and equipment includes: land; buildings and improvements; furniture, fixtures, equipment and internal-use software; customer premises equipment; and construction in process. Costs related to the procurement and development of software for internal-use are capitalized and amortized using the straight-line method over the estimated useful life of the software, not in excess of five years. Repair and maintenance costs are charged to expense when incurred. Goodwill We account for acquired businesses using the acquisition method of accounting which requires that the assets acquired and liabilities assumed be recorded at the date of acquisition at their respective fair values. Any excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. All of our goodwill is assigned to our Hughes segment. We evaluate goodwill for impairment on an annual basis in our second fiscal quarter or whenever events and changes in circumstances indicate the carrying amounts may not be recoverable. Impairments may result from, among other things, deterioration in financial and operational performance, declines in stock price, increased attrition, adverse market conditions, adverse changes in applicable laws and/or regulations, deterioration of general macroeconomic conditions, fluctuations in foreign exchange rates, increased competitive markets in which we operate in, declining financial performance over a sustained period, changes in key personnel and/or strategy, and a variety of other factors. Our impairment assessment typically begins with a qualitative assessment to determine whether it is more likely than not the fair value of the reporting unit is less than its carrying amount. The qualitative assessment includes comparing the overall financial performance against the planned results. In the performance of the qualitative assessment, we analyze a variety of events or factors that may influence the fair value of the reporting unit, that could include, but are not limited to: macroeconomic conditions, industry and market considerations, cost factors, and other relevant entity-specific events which requires significant judgment. If we determine in the qualitative assessment that it is more likely than not that the fair value is less than its carrying value, then we perform a quantitative assessment to determine the estimated fair value of the indefinite lived asset or reporting unit. We could also choose the option to bypass the qualitative assessment for any reporting unit in any period and proceed directly to the quantitative impairment test. In the quantitative assessment, fair value is usually estimated using two valuation approaches: the discounted cash flows method and the market comparable method. In the performance of the quantitative assessment, we use a variety of inputs, some of which may require significant judgment, that influence the fair value of the reporting unit, that could include, but are not limited to: discount rate, revenue growth rate, amount and timing of future cash flows, guideline public company metrics, and comparable market transactions. In addition, we also perform a market capitalization reconciliation to compare the estimated fair value, determined using the discounted cash flows method and the market comparable method, to the Company’s market capitalization as of the date of the test. If the carrying value exceeds the estimated fair value, then an impairment is recognized for the difference. No impairments were indicated for any reporting unit for the years ended December 31, 2022 and 2021. During the fourth quarter in 2023, EchoStar experienced a significant and sustained decrease in its market capitalization and concluded that the goodwill attributable to certain acquisitions was no longer supported. We concluded that this trend is an indicator with respect to the carrying value of goodwill at our entity’s reporting unit. Our assessment process included, among other things, discounted cash flow analyses, consideration of fair values of tangible and indefinite-lived intangible assets held by the reporting unit and the recent market capitalization. Our assessment indicated the goodwill attributed to certain acquisitions was no longer supported based on the sustained decrease in our parent’s market capitalization. As such, we recorded a total noncash impairment charge of approximately $532.9 million in “Impairment of long-lived assets and goodwill” on our Consolidated Statements of Operations and Comprehensive Income (Loss). Regulatory Authorizations Finite Lived We have regulatory authorizations that are not related to the Federal Communications Commission (“FCC”) and have determined that they have finite lives due to uncertainties about the ability to extend or renew their terms. Finite lived regulatory authorizations are amortized over their estimated useful lives on a straight-line basis. Renewal costs are usually capitalized when they are incurred. Indefinite Lived We also have indefinite lived regulatory authorizations that primarily consist of FCC authorizations and certain other contractual or regulatory rights to use spectrum at specified orbital locations. We have determined that our FCC authorizations generally have indefinite useful lives based on the following: •FCC authorizations are non-depleting assets; •Renewal satellite applications generally are authorized by the FCC subject to certain conditions, without substantial cost under a stable regulatory, legislative and legal environment; •Expenditures required to maintain the authorization are not significant; and •We intend to use these authorizations indefinitely. Costs incurred to maintain or renew indefinite-lived regulatory authorizations are expensed as incurred. Other Intangible Assets Our other intangible assets consist of customer relationships, patents, trademarks and licenses which are amortized using the straight-line method over their estimated useful lives. We evaluate the recoverability of intangible assets periodically by taking into account events or circumstances that indicate that the carrying amount of the assets may not be recoverable. Impairment of Long-lived Assets We review our long-lived assets for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. The evaluation is performed at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. For assets held and used in operations, the asset is not recoverable if the carrying amount of the asset exceeds its undiscounted estimated future net cash flows. When an asset is not recoverable, we adjust the carrying amount of such asset to its estimated fair value and recognize the impairment loss in Impairment of long-lived assets and goodwill in the Consolidated Statements of Operations. Other Investments Equity Method Investments We use the equity method to account for investments when we have the ability to exercise significant influence on the operating decisions of the affiliate. Such investments are initially recorded at cost and subsequently adjusted for our proportionate share of the net earnings or loss of the investee, which is reported in Equity in earnings (losses) of unconsolidated affiliates, net in the Consolidated Statements of Operations. Additionally, the carrying amount of such investments includes a component of goodwill when the cost of our investment exceeds the fair value of the underlying identifiable assets and liabilities of the affiliate. Lastly, dividends received from these affiliates reduces the carrying amount of our investment. Other Equity Investments We generally measure investments in non-publicly traded equity instruments without a readily determinable fair value at cost adjusted for observable price changes in orderly transactions for the identical or similar securities of the same issuer and changes resulting from impairments, if any. Other equity instruments are measured to determine their value based on observable market information. When we adjust the carrying amount of an investment to its estimated fair value, the gain or loss is recorded in Gains (losses) on investments, net in the Consolidated Statements of Operations. Impairment Considerations We periodically evaluate all of our other investments to determine whether events or changes in circumstances have occurred that may have a significant adverse effect on the fair value of the investment. We consider information if provided to us by our investees such as current financial statements, business plans, investment documentation, capitalization tables, liquidation waterfalls, and board materials; and we may make additional inquiries of investee management. Indicators of impairment may include, but are not limited to, unprofitable operations, material loss contingencies, changes in business strategy, changes in market trends or market conditions, changes in the investees’ enterprise value and changes in the investees’ investment pricing. When we determine that one of our other investments is impaired we reduce its carrying value to its estimated fair value and recognize the impairment loss in Other-than-temporary impairment losses on equity method investments or Gains (losses) on investments, net in the Consolidated Statements of Operations. Contract Liabilities Contract liabilities consist of advance payments and billings in excess of revenue recognized under customer contracts and are included in Contract liabilities or Other non-current liabilities in the Consolidated Balance Sheets based on the timing of when we expect to recognize revenue. We recognize contract liabilities as revenue after all revenue recognition criteria have been met. Recently Adopted Accounting Pronouncements Business Combinations In October 2021, the FASB issued ASU No. 2021-08 - Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which provides an exception to fair value measurement for contract assets and contract liabilities related to revenue contracts acquired in a business combination. The ASU requires an entity (acquirer) to recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606. At the acquisition date, an acquirer should account for the related revenue contracts in accordance with Topic 606 as if it had originated the contracts. The ASU is effective for the Company for annual and interim periods in fiscal years beginning after December 15, 2022. The ASU is applied to business combinations occurring on or after the effective date. Government Assistance On January 1, 2022, we adopted ASU No. 2021-10 - Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance, which requires business entities (except for not-for-profit entities and employee benefit plans) to disclose information about certain government assistance they receive. The Company is currently participating in three government programs: New York-Connect America Fund, New York Broadband, and Affordable Connectivity Plan. The purpose of these programs is to provide internet and connectivity services to qualifying households in the United States. The Company is entitled to reimbursement from the government for services provided. We record gross monies received from government entities in Services and other revenue, and associated expenses such as salaries and supplies are recorded in Cost of sales - services and other, Research and development or Selling, general and administrative expenses, depending on the nature of expenditure. We accrue for reimbursement requests submitted to government entities in Trade accounts receivable and contract assets, net. During the year ended December 31, 2023, the Company recognized $17.4 million in Services and other revenue. As of December 31, 2023 we have trade accounts receivable of $2.9 million related to our government programs. Recently Issued Accounting Pronouncements Not Yet Adopted Income Taxes - Improvements to Income Tax Disclosures In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures (“ASU 2023-09”), which will enhance income tax disclosures. ASU 2023-09 requires among other items disaggregated information in a reporting entity’s rate reconciliation table, clarification on uncertain tax positions and the related financial statement impact as well as information on income taxes paid on a disaggregated basis. This standard will be effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. We are evaluating the impact the adoption of ASU 2023-09 will have on our Consolidated Financial Statements and related disclosures. Segment Reporting - Improvements to Reportable Segment Disclosures In November 2023 the FASB issued ASU 2023-07 Segment Reporting (Topic 280)- Improvements to Reportable Segment Disclosures (“ASU 2023-07”), which will enhance financial reporting by providing additional information about a public company’s significant segment expenses and more timely and detailed segment information reporting throughout the fiscal period. This standard will be effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. We are evaluating the impact the adoption of ASU 2023-07 will have on our Consolidated Financial Statements and related disclosures. Business Combinations - Joint Venture Formations In August 2023, the FASB issued ASU 2023-05 - Business Combinations—Joint Venture Formations (“ASU 2023-05”) to reduce diversity in practice and provide decision-useful information to a joint venture’s investors. The ASU requires that a joint venture apply a new basis of accounting upon formation. Specifically, the newly formed joint venture will be required to recognize and initially measure its assets and liabilities at fair value (with exceptions to fair value measurement that are consistent with the business combinations guidance). The amendments in this ASU do not amend the definition of a joint venture, the accounting by an equity method investor for its investment in a joint venture, or the accounting by a joint venture for contributions received after its formation. The guidance in this ASU is effective prospectively for all joint ventures with a formation date on or after January 1, 2025. Early adoption is permitted in any interim or annual period in which financial statements have not yet been issued (or made available for issuance), either prospectively or retrospectively. We plan to adopt this new guidance prospectively to all newly formed joint ventures on or after January 1, 2025 and we do not expect this ASU to have a material impact on our Consolidated Financial Statements. Leases - Common Control Arrangements In March 2023, the FASB issued ASU 2023-01 - Leases (Topic 842): Common Control Arrangements (“ASU 2023-01). Among other things, this ASU requires all lessees to amortize leasehold improvements associated with common control leases over their useful life to the common control group and account for them as a transfer of assets between entities under common control at the end of the lease. Additional disclosures are required when the useful life of leasehold improvements to the common control group exceeds the related lease term. The guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. We plan to adopt this new guidance prospectively to all new leasehold improvements recognized on or after January 1, 2024 and we do not expect it to have a material impact on our Consolidated Financial Statements. Reference Rate Reform In March 2020, the FASB issued ASU 2020-04 - Reference Rate Reform (Topic 848) (“ASU 2020-04”), and all subsequent amendments to the initial guidance, codified as ASC 848 (“ASC 848”). The purpose of ASC 848 is to provide optional guidance to ease the potential effects on financial reporting of the market-wide migration away from Interbank Offered Rates to alternative reference rates. ASC 848 applies only to contracts, hedging relationships, and other transactions that reference a reference rate expected to be discontinued because of reference rate reform. The guidance may be applied upon issuance of ASC 848 through December 31, 2024. We expect to utilize the optional expedients provided by the guidance for contracts amended solely to use an alternative reference rate. We have evaluated the new guidance and we are in the process of implementing this ASU, and all subsequent amendments, and do not expect them to have a material impact on our Consolidated Financial Statements.

REGULATORY AUTHORIZATIONS - Schedule of Finite Lived and Indefinite Lived Intangible Assets by Major Class (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accumulated Amortization
Amortization expense	$ (1,845)	$ (825)	$ (806)
Indefinite lived
Balance at the beginning of the period	400,000	400,000	400,000
Currency translation adjustments	0	0	0
Balance at the end of the period	400,000	400,000	400,000
Total
Balance at beginning of period	408,619	408,959	410,451
Currency translation adjustments	1,045	485	(686)
Balance at the end of the period	$ 407,819	408,619	408,959
Weighted-average useful life (in years)	12 years
Regulatory authorization
Cost
Balance at the beginning of the period	$ 11,331	10,733	11,505
Currency translation adjustments	1,423	598	(772)
Balance at the end of the period	12,754	11,331	10,733
Accumulated Amortization
Balance at beginning of period	(2,712)	(1,774)	(1,054)
Amortization expense	(1,845)	(825)	(806)
Currency translation adjustments	(378)	(113)	86
Balance at end of the period	(4,935)	(2,712)	(1,774)
Total
Beginning balance	8,619	8,959	10,451
Currency translation adjustments	1,045	485	(686)
Balance at the end of the period	$ 7,819	$ 8,619	$ 8,959

INCOME TAXES - Components of Income Tax Benefit (Provision), Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current benefit (provision), net:
Federal	$ (64,692)	$ (83,594)	$ (73,571)
State	(12,736)	(15,430)	(18,562)
Foreign	(5,395)	(4,292)	(3,254)
Total current benefit (provision), net	(82,823)	(103,316)	(95,387)
Deferred benefit (provision), net:
Federal	25,322	37,714	28,319
State	10,065	8,186	3,705
Foreign	1,310	2,975	6,252
Total deferred benefit (provision), net	36,697	48,875	38,276
Total income tax benefit (provision), net	$ (46,126)	$ (54,441)	$ (57,111)

PROPERTY AND EQUIPMENT - Schedule of Other Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Other property and equipment, net
Other property and equipment, net:
Property and equipment, other, gross	$ 2,017,837	$ 1,965,176
Accumulated depreciation	(1,421,930)	(1,343,191)
Other property and equipment, net	595,907	621,985
Land
Other property and equipment, net:
Property and equipment, other, gross	13,547	13,510
Buildings and improvements
Other property and equipment, net:
Property and equipment, other, gross	115,354	75,163
Furniture, fixtures, equipment and other
Other property and equipment, net:
Property and equipment, other, gross	977,154	747,179
Customer premises equipment
Other property and equipment, net:
Property and equipment, other, gross	883,565	933,669
Construction in progress
Other property and equipment, net:
Property and equipment, other, gross	$ 28,217	$ 195,655
Minimum
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	5 years
Minimum \| Buildings and improvements
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	1 year
Minimum \| Furniture, fixtures, equipment and other
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	1 year
Minimum \| Customer premises equipment
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	2 years
Maximum
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Maximum \| Buildings and improvements
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	40 years
Maximum \| Furniture, fixtures, equipment and other
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	12 years
Maximum \| Customer premises equipment
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	4 years

OTHER INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

OTHER INTANGIBLE ASSETS

REGULATORY AUTHORIZATIONS

The following table presents our Regulatory authorizations, net:


	Finite lived
	Cost		Accumulated Amortization		Total		Indefinite lived		Total
Balance, December 31, 2020	$	11,505	$	(1,054)	$	10,451	$	400,000	$	410,451
Amortization expense	—		(806)		(806)		—		(806)
Currency translation adjustments	(772)		86		(686)		—		(686)
Balance, December 31, 2021	10,733		(1,774)		8,959		400,000		408,959
Amortization expense	—		(825)		(825)		—		(825)
Currency translation adjustments	598		(113)		485		—		485
Balance, December 31, 2022	11,331		(2,712)		8,619		400,000		408,619
Amortization expense	—		(1,845)		(1,845)		—		(1,845)
Currency translation adjustments	1,423		(378)		1,045		—		1,045
Balance, December 31, 2023	$	12,754	$	(4,935)	$	7,819	$	400,000	$	407,819

Weighted-average useful life (in years)			12

Future Amortization

The following table presents our estimated future amortization of our regulatory authorizations with finite lives as of December 31, 2023:


	Amount
For the years ending December 31,
2024	$	2,076
2025	589
2026	589
2027	589
2028	589
2029 and beyond	3,387
Total	$	7,819

OTHER INTANGIBLE ASSETS

The following table presents our other intangible assets:


	Customer Relationships		Patents		Trademarks and Licenses		Total
Cost:
As of December 31, 2020	$	270,300	$	51,400	$	29,700	$	351,400
As of December 31, 2021	270,300		51,400		29,700		351,400
Additions	4,312		—		—		4,312
Currency Translation Adjustments	(328)		—		—		(328)
As of December 31, 2022	274,284		51,400		29,700		355,384

Currency Translation Adjustments	(24)		—		—		(24)
As of December 31, 2023	$	274,260	$	51,400	$	29,700	$	355,360

Accumulated amortization:
As of December 31, 2020	$	(267,429)	$	(51,400)	$	(14,231)	$	(333,060)
Amortization expense	(2,871)		—		(1,485)		(4,356)
As of December 31, 2021	(270,300)		(51,400)		(15,716)		(337,416)
Amortization expense	(785)		—		(1,485)		(2,270)
As of December 31, 2022	(271,085)		(51,400)		(17,201)		(339,686)
Amortization expense	(788)		—		(1,485)		(2,273)
As of December 31, 2023	$	(271,873)	$	(51,400)	$	(18,686)	$	(341,959)

Carrying amount:
As of December 31, 2022	$	3,199	$	—	$	12,499	$	15,698
As of December 31, 2023	$	2,387	$	—	$	11,014	$	13,401

Weighted-average useful life (in years)	8		6		20

Future Amortization

The following table presents our estimated future amortization of other intangible assets as of December 31, 2023:


	Amount
For the years ending December 31,
2024	$	2,277
2025	2,277
2026	2,277
2027	1,496
2028	1,485
2029 and beyond	3,589
Total	$	13,401

OTHER INVESTMENTS - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]
Trade accounts receivable and contract assets, net	$ 233,915	$ 236,336
Deluxe
Schedule of Equity Method Investments [Line Items]
Trade accounts receivable and contract assets, net	1,247	3,026
BCS
Schedule of Equity Method Investments [Line Items]
Trade accounts receivable and contract assets, net	$ 3,333	$ 5,062

PROPERTY AND EQUIPMENT - Narrative (Details) $ in Thousands	12 Months Ended
PROPERTY AND EQUIPMENT - Narrative (Details) $ in Thousands	Dec. 31, 2023 USD ($) satellite mi	Dec. 31, 2022 USD ($)
Property, Plant and Equipment [Line Items]
Satellite-related obligations \| $	$ 3,571,535
Satellite-related obligations
Property, Plant and Equipment [Line Items]
Satellite-related obligations \| $	$ 239,600	$ 143,500
Satellites
Property, Plant and Equipment [Line Items]
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator \| satellite	8
Satellites in geosynchronous orbit length above equator \| mi	22,300
Satellites - owned
Property, Plant and Equipment [Line Items]
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator \| satellite	4
Satellites - acquired under finance leases
Property, Plant and Equipment [Line Items]
Number of satellites utilized under capital lease \| satellite	4
Level 2
Property, Plant and Equipment [Line Items]
Obligations, fair value disclosure \| $	$ 46,300	$ 50,200

LONG-TERM DEBT - Schedule of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt
Less: Unamortized debt issuance costs	$ (2,391)	$ (3,223)
Carrying amount, total long-term debt, net	1,497,609	1,496,777
Fair value, total long-term debt, net	$ 1,257,203	1,435,253
Senior Secured Notes \| 5 1/4% Senior Secured Notes due 2026
Debt
Effective Interest Rate	5.32%
Carrying amount, gross	$ 750,000	750,000
Fair value, total long-term debt, net	$ 665,678	727,763
Senior Unsecured Notes \| 6 5/8% Senior Unsecured Notes due 2026
Debt
Effective Interest Rate	6.688%
Carrying amount, gross	$ 750,000	750,000
Fair value, total long-term debt, net	$ 591,525	$ 707,490

INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Net operating losses, credit and other carryforwards	$ 153,421	$ 119,594
Other investments	32,785	11,648
Accrued expenses	61,177	53,324
Stock-based compensation	5,821	5,645
Other assets	33,303	32,824
Total deferred tax assets	286,507	223,035
Valuation allowance	(209,411)	(153,233)
Deferred tax assets after valuation allowance	77,096	69,802
Deferred tax liabilities:
Property and equipment, regulatory authorizations, and other intangibles	(300,396)	(332,884)
Other liabilities	(21,322)	(18,853)
Total deferred tax liabilities	(321,718)	(351,737)
Deferred tax assets after valuation allowance	77,096	69,802
Total net deferred tax liabilities	(244,622)	(281,935)
Foreign
Deferred tax assets:
Deferred tax assets after valuation allowance	8,198	6,277
Deferred tax liabilities:
Deferred tax assets after valuation allowance	8,198	6,277
Federal
Deferred tax liabilities:
Total net deferred tax liabilities	$ (252,820)	$ (288,212)

REGULATORY AUTHORIZATIONS

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

REGULATORY AUTHORIZATIONS

The following table presents our Regulatory authorizations, net:


	Finite lived
	Cost		Accumulated Amortization		Total		Indefinite lived		Total
Balance, December 31, 2020	$	11,505	$	(1,054)	$	10,451	$	400,000	$	410,451
Amortization expense	—		(806)		(806)		—		(806)
Currency translation adjustments	(772)		86		(686)		—		(686)
Balance, December 31, 2021	10,733		(1,774)		8,959		400,000		408,959
Amortization expense	—		(825)		(825)		—		(825)
Currency translation adjustments	598		(113)		485		—		485
Balance, December 31, 2022	11,331		(2,712)		8,619		400,000		408,619
Amortization expense	—		(1,845)		(1,845)		—		(1,845)
Currency translation adjustments	1,423		(378)		1,045		—		1,045
Balance, December 31, 2023	$	12,754	$	(4,935)	$	7,819	$	400,000	$	407,819

Weighted-average useful life (in years)			12

Future Amortization

The following table presents our estimated future amortization of our regulatory authorizations with finite lives as of December 31, 2023:


	Amount
For the years ending December 31,
2024	$	2,076
2025	589
2026	589
2027	589
2028	589
2029 and beyond	3,387
Total	$	7,819

OTHER INTANGIBLE ASSETS

The following table presents our other intangible assets:


	Customer Relationships		Patents		Trademarks and Licenses		Total
Cost:
As of December 31, 2020	$	270,300	$	51,400	$	29,700	$	351,400
As of December 31, 2021	270,300		51,400		29,700		351,400
Additions	4,312		—		—		4,312
Currency Translation Adjustments	(328)		—		—		(328)
As of December 31, 2022	274,284		51,400		29,700		355,384

Currency Translation Adjustments	(24)		—		—		(24)
As of December 31, 2023	$	274,260	$	51,400	$	29,700	$	355,360

Accumulated amortization:
As of December 31, 2020	$	(267,429)	$	(51,400)	$	(14,231)	$	(333,060)
Amortization expense	(2,871)		—		(1,485)		(4,356)
As of December 31, 2021	(270,300)		(51,400)		(15,716)		(337,416)
Amortization expense	(785)		—		(1,485)		(2,270)
As of December 31, 2022	(271,085)		(51,400)		(17,201)		(339,686)
Amortization expense	(788)		—		(1,485)		(2,273)
As of December 31, 2023	$	(271,873)	$	(51,400)	$	(18,686)	$	(341,959)

Carrying amount:
As of December 31, 2022	$	3,199	$	—	$	12,499	$	15,698
As of December 31, 2023	$	2,387	$	—	$	11,014	$	13,401

Weighted-average useful life (in years)	8		6		20

Future Amortization

The following table presents our estimated future amortization of other intangible assets as of December 31, 2023:


	Amount
For the years ending December 31,
2024	$	2,277
2025	2,277
2026	2,277
2027	1,496
2028	1,485
2029 and beyond	3,589
Total	$	13,401

REGULATORY AUTHORIZATIONS - Schedule of Estimated Future Amortization of Intangible Assets (Details) - Regulatory authorization - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
For the years ending December 31,
2024	$ 2,076
2025	589
2026	589
2027	589
2028	589
2029 and beyond	3,387
Total	$ 7,819	$ 8,619	$ 8,959	$ 10,451

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 1,276,623	$ 653,132
Marketable investment securities	417,743	799,769
Trade accounts receivable and contract assets, net	233,915	236,336
Other current assets, net	210,567	275,202
Trade accounts receivable and contract assets, net	2,138,848	1,964,439
Total current assets
Property and equipment, net	1,250,074	1,376,004
Non-current assets:	1,031,303	150,632
Property and equipment, net	0	532,491
Operating lease right-of-use assets	407,819	408,619
Goodwill	13,401	15,698
Regulatory authorizations, net	54,137	83,523
Other intangible assets, net	303,962	285,877
Other investments, net	3,060,696	2,852,844
Other non-current assets, net	5,199,544	4,817,283
Current liabilities:
Liabilities and Shareholder's Equity	101,163	98,229
Current liabilities:	116,187	121,739
Trade accounts payable	524,556	393,899
Contract liabilities	741,906	613,867
Total current liabilities
Long-term debt, net	1,497,609	1,496,777
Non-current liabilities:	252,820	289,757
Long-term debt, net	897,084	135,122
Deferred tax liabilities, net	131,036	133,897
Operating lease liabilities	2,778,549	2,055,553
Other non-current liabilities	3,520,455	2,669,420
Commitments and contingencies (Note 18)
Shareholder's equity:
Preferred stock, $0.001 par value,1,000,000 shares authorized, none issued and outstanding at both December 31, 2023 and 2022	0	0
Common stock, $0.01 par value, 1,000,000 shares authorized, 1,078 shares issued and outstanding at both December 31, 2023 and 2022	0	0
Additional paid-in capital	1,484,064	1,479,857
Accumulated other comprehensive income (loss)	(152,491)	(170,184)
Additional paid-in capital	279,885	741,754
Accumulated other comprehensive income (loss)	1,611,458	2,051,427
Accumulated earnings (losses)	67,631	96,436
Total Hughes Satellite Systems Corporation shareholder's equity	1,679,089	2,147,863
Total liabilities and shareholder's equity	$ 5,199,544	$ 4,817,283

PROPERTY AND EQUIPMENT- Schedule of Satellite Breakdown (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Accumulated depreciation:
Total satellites, net	$ 1,250,074	$ 1,376,004
Satellites
Satellites, net:
Total satellites	1,874,925	1,864,077
Accumulated depreciation:
Accumulated depreciation	(1,220,758)	(1,110,058)
Total satellites, net	654,167	754,019
Satellites - owned
Satellites, net:
Satellites - owned	1,506,541	1,503,435
Accumulated depreciation:
Accumulated depreciation	(1,071,182)	(988,164)
Satellites - acquired under finance leases
Satellites, net:
Satellites - acquired under finance leases	368,384	360,642
Accumulated depreciation:
Accumulated depreciation	$ (149,576)	$ (121,894)
Minimum
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	5 years
Maximum
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years

PROPERTY AND EQUIPMENT - Schedule of Major Asset Class (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property and equipment, net:
Property and equipment, net	$ 1,250,074	$ 1,376,004
Satellites, net
Property and equipment, net:
Property and equipment, net	654,167	754,019
Other property and equipment, net
Property and equipment, net:
Property and equipment, net	$ 595,907	$ 621,985

GOODWILL - Narrative (Details) - USD ($)	12 Months Ended
GOODWILL - Narrative (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Line Items]
Goodwill impairment loss	$ 532,940,000	$ 0	$ 0
India JV \| Yahsat
Goodwill [Line Items]
Equity ownership percentage	20.00%

- 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
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482548/350-20-55-24

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

+ Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

GOODWILL (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The following table presents our goodwill:


	For the years ended December 31,
	2023		2022		2021
Balance at beginning of period	$	532,491	$	511,086	$	511,597
India JV formation	—		23,086		—
Foreign currency translation	449		(1,681)		(511)
Impairment	(532,940)		—		—
Balance at end of period, net of accumulated impairment losses	$	—	$	532,491	$	511,086

Accumulated impairment losses	$	(532,940)	$	—	$	—

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
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-Section 50
-Paragraph 1
-Subparagraph (b)
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Section 50
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
-Section 50
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

+ Details

OTHER INVESTMENTS

12 Months Ended

Dec. 31, 2023

Equity Method Investments and Joint Ventures [Abstract]

OTHER INVESTMENTS

The following table presents our Other investments, net:


	As of December 31,
	2023		2022
Other investments, net:
Equity method investments	$	42,859	$	83,523
Other equity investments	11,278		—
Total other investments, net	$	54,137	$	83,523

Equity Method Investments

Deluxe/EchoStar LLC

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

Broadband Connectivity Solutions (Restricted) Limited

We own 20% of Broadband Connectivity Solutions (Restricted) Limited (together with its subsidiaries, “BCS”), a joint venture that we entered into in 2018 to provide commercial Ka-band satellite broadband services across Africa, the Middle East and southwest Asia operating over Yahsat's Al Yah 2 and Al Yah 3 Ka-band satellites. For the year ended December 31, 2023, we recorded an impairment charge of $33.4 million related to our investment as a result of increased competition and the economic environment for this business. We estimated the fair value of our investment by using the combination of the discounted cash flow model and market value approach.

Financial Information for Our Equity Method Investments

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


	For the years ended December 31,
		2023		2022		2021
Deluxe		$	5,794	$	5,334	$	5,480
BCS		$	3,426	$	7,933	$	8,278

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


	As of December 31,
	2023		2022
Deluxe	$	1,247	$	3,026
BCS	$	3,333	$	5,062

Other Equity Investments

Hughes Systique

We own 42.2% of Hughes Systique and contract with Hughes Systique for software development services. Prior to December 31, 2023, we consolidated Hughes Systique’s financial statements into our Consolidated Financial Statements, see Note 5. Business Combinations and Deconsolidations for further information. As of December 31, 2023, we have deconsolidated the Hughes Systique results from our Consolidated Financial Statements and recorded the investment as a cost method investment in “Other investments, net” on our Consolidated Balance Sheets.

The table below summarizes our transactions with Hughes Systique:


	As of December 31, 2023

Purchases from Hughes Systique		$	19,597
Amounts payable to Hughes Systique		$	1,704

RELATED PARTY TRANSACTIONS - ECHOSTAR - Services and Other Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Services and other revenue - EchoStar			$ 1,747,856	$ 2,003,343	$ 1,994,726
Related Party \| DISH Network
Related Party Transaction [Line Items]
Services and other revenue - EchoStar	$ 12,570	$ 17,832	21,718
Services and other revenue
Related Party Transaction [Line Items]
Services and other revenue - EchoStar			1,448,489	1,629,194	1,724,299
Services and other revenue \| EchoStar
Related Party Transaction [Line Items]
Services and other revenue - EchoStar			$ 4,548	$ 17,623	$ 21,206

- Definition

+ References

+ Details

SUPPLEMENTAL FINANCIAL INFORMATION - Reconciliation of Cash and Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 1,276,623	$ 653,132	$ 429,168	$ 740,490
Restricted cash	1,118	1,341	980	807
Total cash and cash equivalents, included restricted amounts	$ 1,277,741	$ 654,473	$ 430,148	$ 741,297

PROPERTY AND EQUIPMENT - Schedule of Satellite Fleet (Details) - USD ($) $ in Millions	Dec. 31, 2023	Nov. 30, 2019
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
EchoStar XVII
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
EchoStar XIX
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Al Yah 3
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	5 years
EchoStar IX
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	12 years
Eutelsat 65 West A
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Telesat T19V
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
EchoStar 105/SES-11
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Yahsat Brazil
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)		7 years
Expected amortization, year one	$ 11.1
Expected amortization, year two	$ 12.8

ORGANIZATION AND BUSINESS ACTIVITIES (Details)		12 Months Ended
ORGANIZATION AND BUSINESS ACTIVITIES (Details)	Oct. 02, 2023 $ / shares	Dec. 31, 2023 segment $ / shares	Dec. 31, 2022 $ / shares
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of business segments \| segment		2
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)		$ 0.01	$ 0.01
DISH Network Corporation \| Class A common stock
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)	$ 0.01
DISH Network Corporation \| Class C common stock
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)	0.01
DISH Network Corporation \| Class B common stock
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)	0.01
EchoStar \| Class A common stock
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)	$ 0.001
Exchange ratio	0.350877
EchoStar \| Class B common stock
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)	$ 0.001

PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

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


	As of December 31,
	2023		2022
Property and equipment, net:
Satellites, net	$	654,167	$	754,019
Other property and equipment, net	595,907		621,985
Total property and equipment, net	$	1,250,074	$	1,376,004

Satellites

As of December 31, 2023, our satellite fleet consisted of eight geosynchronous (“GEO”) satellites, four of which are owned and four of which are leased. They are all in geosynchronous orbit, approximately 22,300 miles above the equator

The following table presents our GEO satellite fleet in service as of December 31, 2023:

GEO Satellite

Segment

Launch Date

Nominal Degree Orbital Location (Longitude)

Depreciable Life (In Years)

Owned:(1)

EchoStar XVII

Hughes

July 2012

107 W

EchoStar XIX

Hughes

December 2016

97.1 W

Al Yah 3 (“AY 3”) (2)

Hughes

January 2018

20 W

EchoStar IX (3) (4)

ESS

August 2003

121 W

Finance leases:

Eutelsat 65 West A

Hughes

March 2016

65 W

Telesat T19V

Hughes

July 2018

63 W

EchoStar 105/SES-11

ESS

October 2017

105 W

Operating leases:

EchoStar XXIV

Hughes

July 2023

95.2 W

N/A

(1) The SPACEWAY 3 satellite was de-orbited in the January 2024 and is excluded from the table above.

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

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

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


	Depreciable Life (In Years)	As of December 31,
		2023		2022
Satellites, net:
Satellites - owned	5 to 15	$	1,506,541	$	1,503,435
Satellites - acquired under finance leases	15	368,384		360,642
Total satellites		1,874,925		1,864,077
Accumulated depreciation:
Satellites - owned		(1,071,182)		(988,164)
Satellites - acquired under finance leases		(149,576)		(121,894)
Total accumulated depreciation		(1,220,758)		(1,110,058)
Total satellites, net		$	654,167	$	754,019

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


	For the years ended December 31,
		2023		2022		2021
Depreciation expense:
Satellites - owned		$	78,035	$	75,738	$	85,068
Satellites - acquired under finance leases		27,682		24,127		23,740
Total depreciation expense		$	105,717	$	99,865	$	108,808

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


	For the years ended December 31,
		2023		2022		2021
Capitalized interest		$	10,115	$	8,712	$	6,002

Satellite-Related Commitments

As of December 31, 2023 and December 31, 2022 our satellite-related commitments were $239.6 million and $143.5 million, respectively. These include payments pursuant to regulatory authorizations, non-lease costs associated with our finance lease satellites, in-orbit incentives relating to certain satellites and commitments for satellite service arrangements.

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

Satellite Anomalies and Impairments

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

Except as described above, we are not aware of any anomalies with respect to our owned or leased satellites or payloads that have had any significant adverse effect on their remaining useful lives, the commercial operation of the satellites or payloads or our operating results or financial position as of and for the year ended December 31, 2023.

Satellite Insurance

We generally do not carry in-orbit insurance on our satellites or payloads because we have assessed that the cost of insurance is not economical relative to the risk of failures. Therefore, we generally bear the risk of any in-orbit failures.

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

Fair Value of In-Orbit Incentives

As of December 31, 2023 and December 31, 2022, the fair values of our in-orbit incentive obligations approximated their carrying amounts of $46.3 million and $50.2 million, respectively.

Other Property and Equipment, Net

The following table presents Other property and equipment, net:


	Depreciable Life (In Years)	As of December 31,
		2023		2022
Other property and equipment, net:
Land	—	$	13,547	$	13,510
Buildings and improvements	1 to 40	115,354		75,163
Furniture, fixtures, equipment and other	1 to 12	977,154		747,179
Customer premises equipment	2 to 4	883,565		933,669
Construction in progress		28,217		195,655
Total other property and equipment		2,017,837		1,965,176
Accumulated depreciation		(1,421,930)		(1,343,191)
Other property and equipment, net		$	595,907	$	621,985

The following table presents the depreciation expense associated with our other property and equipment:


	For the years ended December 31,
	2023		2022		2021
Other property and equipment depreciation expense:
Buildings and improvements	$	3,721	$	3,661	$	4,908
Furniture, fixtures, equipment and other	78,083		71,804		72,855
Customer premises equipment	168,656		221,645		247,072
Total depreciation expense	$	250,460	$	297,110	$	324,835

SUPPLEMENTAL FINANCIAL INFORMATION - Capitalized Software Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Condensed Financial Statements, Captions [Line Items]
Net carrying amount of externally marketed software	$ 117,163	$ 116,844
Other non-current assets, net
Condensed Financial Statements, Captions [Line Items]
Net carrying amount of externally marketed software	117,163	116,841
Externally marketed software under development and not yet placed into service	26,059	26,924
Capitalized costs related to development of externally marketed software	30,164	23,105	$ 33,543
Amortization expense relating to externally marketed software	$ 29,370	$ 30,965	$ 25,288
Weighted-average
Condensed Financial Statements, Captions [Line Items]
Weighted-average useful life (in years)	3 years 6 months

BUSINESS COMBINATIONS AND DECONSOLIDATIONS - Narrative (Details) - USD ($)		12 Months Ended
	Jan. 04, 2022	Dec. 31, 2023
Business Acquisition [Line Items]
Gain (loss) on sale of investments		$ 0
India JV
Business Acquisition [Line Items]
Equity interest, percentage in joint venture	67.00%
Hughes Systique
Business Acquisition [Line Items]
Ownership interest in related party (as a percent)		42.20%
Hughes Systique \| Related Party \| Kaul Brothers
Business Acquisition [Line Items]
Ownership interest in related party (as a percent)		25.00%
India JV \| Bharti
Business Acquisition [Line Items]
Ownership interest	33.00%
India Joint Venture
Business Acquisition [Line Items]
Total purchase price	$ 38,195,000
Payments to acquire business, net	7,900,000
Other intangible assets	$ 4,428,000
India Joint Venture \| Customer Relationships
Business Acquisition [Line Items]
Other intangible assets		$ 4,400,000
Amortization period		5 years

LESSEE ACCOUNTING - Schedule of Lease Liability Maturity (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Operating Leases
2024	$ 233,766
2025	215,227
2026	213,422
2027	211,936
2028	209,986
2029 and beyond	480,414
Total future minimum lease payments	1,564,751
Less: Interest	(511,735)
Total lease liabilities	$ 1,053,016

OTHER COMPREHENSIVE INCOME (LOSS) - Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Foreign currency translation adjustments, before tax	$ 17,546	$ 3,767	$ (26,929)
Foreign currency translation adjustments, tax	0	0	0
Foreign currency translation adjustments, net of tax	17,546	3,767	(26,929)
Unrealized holding gains (losses) on available-for-sale securities, before tax	(220)	475	(448)
Unrealized holding gains (losses) on available-for-sale securities, tax	22	(1,028)	938
Unrealized holding gains (losses) on available-for-sale securities, net of tax	(198)	(553)	490
Recognition of previously unrealized (gains) losses on available-for-sale securities included in net income (loss), before tax	247	(17)	(5)
Recognition of previously unrealized (gains) losses on available-for-sale securities included in net income (loss), tax	0	0	0
Recognition of previously unrealized (gains) losses on available-for-sale securities included in net income (loss), net of tax	247	(17)	(5)
Other, before tax	98		(98)
Other, tax	0		0
Other, net of tax	98		(98)
Other comprehensive income (loss), before tax	17,671	4,225	(27,480)
Other comprehensive income (loss), tax	22	(1,028)	938
Comprehensive income (loss) attributable to HSSC	$ 17,693	$ 3,197	$ (26,542)

COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($) $ in Millions	Sep. 01, 2020	Dec. 31, 2023
License Fee Dispute
Loss Contingencies [Line Items]
Payment schedule term	10 years
Hughes Telecommunicaoes do Brasil v. State of São Paulo Treasury Department of São Paulo Treasury Department \| Pending Litigation
Loss Contingencies [Line Items]
Estimate of possible loss		$ 8.0

SEGMENT REPORTING - Narrative (Details)	12 Months Ended
SEGMENT REPORTING - Narrative (Details)	Dec. 31, 2023 segment
Segment Reporting [Abstract]
Number of business segments	2

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Commitments

The following table summarizes our contractual obligations as of December 31, 2023:


	Payments Due in the Years Ending December 31,
	Total (4)(5)		2024		2025		2026		2027		2028		Thereafter
Long-term debt (1)	$	1,500,000	$	—	$	—	$	1,500,000	$	—	$	—	$	—
Interest on long-term debt	267,189		89,063		89,063		89,063		—		—		—
Satellite-related commitments (2)	239,595		29,786		28,060		29,722		29,390		27,725		94,912
Operating lease obligations (3)	1,564,751		233,766		215,227		213,422		211,936		209,986		480,414
Total	$	3,571,535	$	352,615	$	332,350	$	1,832,207	$	241,326	$	237,711	$	575,326

(1) Assumes all long-term debt is outstanding until scheduled maturity.

(3) Operating leases consist primarily of leases for the EchoStar XXIV satellite, office space, data centers and satellite-related ground infrastructure.

(5) The table excludes long-term deferred revenue and other long-term liabilities that do not require future cash payments.

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

Contingencies

Patents and Intellectual Property

Many entities, including some of our competitors, have, or may in the future, obtain patents and other intellectual property rights that cover or affect products or services that we offer or that we may offer in the future. We may not be aware of all intellectual property rights that our products or services may potentially infringe. Damages in patent infringement cases can be substantial, and in certain circumstances can be tripled. Further, we cannot estimate the extent to which we may be required in the future to obtain licenses with respect to patents held by others and the availability and cost of any such licenses. Various parties have asserted patent and other intellectual property rights with respect to components of our products and services. We cannot be certain that these persons do not own the rights they claim, that our products do not infringe on these rights, and/or that these rights are not valid. Further, we cannot be certain that we would be able to obtain licenses from these persons on commercially reasonable terms or, if we were unable to obtain such licenses, that we would be able to redesign our products to avoid infringement.

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 proceedings, management is unable to predict with any degree of certainty the outcome or provide a meaningful estimate of the possible loss or range of possible loss because, among other reasons: (i) the proceedings are in various stages; (ii) damages have not been sought or specified; (iii) damages are unsupported, indeterminate and/or exaggerated in management’s opinion; (iv) there is uncertainty as to the outcome of pending trials, appeals, motions or other proceedings; (v) there are significant factual issues to be resolved; and/or (vi) there are novel legal issues or unsettled legal theories to be presented or a large number of parties are involved (as with many patent-related cases). Except as described below, however, management does not believe, based on currently available information, that the outcomes of these proceedings will have a material effect on our financial condition, operating results or cash flows, though there is no assurance that the resolution and outcomes of these proceedings, individually or in the aggregate, will not be material to our financial condition, operating results or cash flows for any particular period, depending, in part, upon the operating results for such period.

We intend to vigorously defend the proceedings against us. In the event that a court, tribunal, other body or jury ultimately rules against us, we may be subject to adverse consequences, including, without limitation, substantial damages, which may include treble damages, fines, penalties, compensatory damages and/or other equitable or injunctive relief that could require us to materially modify our business operations or certain products or services that we offer to our consumers.

License Fee Dispute with Government of India, Department of Telecommunications

In 1994, the Government of India promulgated a “National Telecommunications Policy” under which the government liberalized the telecommunications sector and required telecommunications service providers to pay fixed license fees. Pursuant to this policy, our subsidiary HCIPL, formerly known as Hughes Escorts Communications Limited, obtained a license to operate a data network over satellite using VSAT systems. In 2002, HCIPL’s license was amended pursuant to a new government policy that was first established in 1999. The new policy eliminated the fixed license fees and instead required each telecommunications service provider to pay license fees based on its adjusted gross revenue (“AGR”). In March 2005, the Indian Department of Telecommunications (“DOT”) notified HCIPL that, based on its review of HCIPL’s audited accounts and AGR statements, HCIPL must pay additional license fees and penalties and interest on such fees and penalties. HCIPL responded that the DOT had improperly calculated its AGR by including revenue from licensed and unlicensed activities. The DOT rejected this explanation and in 2006, HCIPL filed a petition with an administrative tribunal (the “Tribunal”), challenging the DOT’s calculation of its AGR. The DOT also issued license fee assessments to other telecommunications service providers and a number of similar petitions were filed by several other such providers with the Tribunal. These petitions were amended, consolidated, remanded and re-appealed several times. On April 23, 2015, the Tribunal issued a judgment affirming the DOT’s calculation of AGR for the telecommunications service providers but reversing the DOT’s imposition of interest, penalties and interest on such penalties as excessive. Over subsequent years, the DOT and HCIPL and other telecommunications service providers, respectively, filed several appeals of the Tribunal’s ruling. On October 24, 2019, the Supreme Court of India (“Supreme Court”) issued an order (the “October 2019 Order”) affirming the license fee assessments imposed by the DOT, including its imposition of interest, penalties and interest on the penalties, but without indicating the amount HCIPL is required to pay the DOT, and ordering payment by January 23, 2020. On November 23, 2019, HCIPL and other telecommunication service providers filed a petition asking the Supreme Court to reconsider the October 2019 Order. The petition was denied on January 20, 2020. On January 22, 2020, HCIPL and other telecommunication service providers filed an application requesting that the Supreme Court modify the October 2019 Order to permit the DOT to calculate the final amount due and extend HCIPL’s and the other telecommunication service providers’ payment deadline. On February 14, 2020, the Supreme Court directed HCIPL and the other telecommunication service providers to explain why the Supreme Court should not initiate contempt proceedings for failure to pay the amounts due. During a hearing on March 18, 2020, the Supreme Court ordered that all amounts that were due before the October 2019 Order must be paid, including interest, penalties and interest on the penalties. The Supreme Court also ordered that the parties appear for a further hearing addressing, potentially among other things, a proposal by the DOT to allow for extended or deferred payments of amounts due. On June 11, 2020, the Supreme Court ordered HCIPL and the other telecommunication service providers to submit affidavits addressing the proposal made by the DOT to extend the time frame for payment of the amounts owed and for HCIPL and the other telecommunication providers to provide security for such payments. On September 1, 2020, the Supreme Court issued a judgment permitting a10-year payment schedule. Under this payment schedule, HCIPL is required to make an annual payment every March 31, through 2031. Following the Supreme Court of India’s October 2019 judgment, HCIPL made payments during the first quarter of 2020, and additional payments on March 31, 2021 and March 31, 2022.

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

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

The following table presents the components of the accrual:


	As of December 31,
	2023		2022
Additional license fees	$	3,405	$	3,425
Penalties	3,495		3,516
Interest and interest on penalties	82,627		78,327
Less: Payments	(27,807)		(17,785)
Total accrual	61,720		67,483
Less: Current portion	10,130		10,191
Total long-term accrual	$	51,590	$	57,292

Any eventual payments made with respect to the ultimate outcome of this matter may be different from our accrual and such differences could be significant.

Hughes Telecommunicaoes do Brasil v. State of São Paulo Treasury Department of São Paulo Treasury Department

On December 12, 2019, Hughes Telecommunicaoes do Brasil (“HTB”) filed a tax annulment claim in the Judicial Court of São Paulo, claiming that a tax assessment from the State Treasury of São Paulo, for the period from January 2013 to December 2014, was based on an erroneous interpretation of an exemption to the ICMS (a state tax on, among other things, communications).

In June 2022, a judicial expert determined that HTB’s interpretation of the exemption was correct. Nonetheless, in July 2023, the Court entered judgment against HTB, and in October 2023, rejected HTB’s request for clarification. In November 2023, HTB filed an appeal to the Court of Justice.

We intend to vigorously defend this case. We cannot predict with any degree of certainty the outcome of the suit. The possible liability, including fees and interest, is approximately $8.0 million.

Other

In addition to the above actions, we are subject to various other legal proceedings and claims, which arise in the ordinary course of business. As part of our ongoing operations, we are subject to various inspections, audits, inquiries, investigations and similar actions by third parties, as well as by governmental/regulatory authorities responsible for enforcing the laws and regulations to which we may be subject. Further, under the federal False Claims Act, private parties have the right to bring qui tam, or “whistleblower,” suits against companies that submit false claims for payments to, or improperly retain overpayments from, the federal government. Some states have adopted similar state whistleblower and false claims provisions. In addition, we from time to time receive inquiries from federal, state and foreign agencies regarding compliance with various laws and regulations.

In our opinion, the amount of ultimate liability with respect to any of these other actions is unlikely to materially affect our financial position, results of operations or cash flows, though the resolutions and outcomes, individually or in the aggregate, could be material to our financial position, operating results or cash flows for any particular period, depending, in part, upon the operating results for such period.

We also indemnify our directors, officers and employees for certain liabilities that might arise from the performance of their responsibilities for us. Additionally, in the normal course of its business, we enter into contracts pursuant to which we may make a variety of representations and warranties and indemnify the counterparty for certain losses. Our possible exposure under these arrangements cannot be reasonably estimated as this involves the resolution of claims made, or future claims that may be made, against us or our officers, directors or employees, the outcomes of which are unknown and not currently predictable or estimable.

LESSEE ACCOUNTING - Schedule of Lease Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Right-of-use assets:
Operating	$ 1,031,303	$ 150,632
Finance	218,807	238,748
Total right-of-use assets	1,250,110	389,380
Current:
Operating	155,932	17,766
Finance	0	0
Total current	155,932	17,766
Non-current:
Operating	897,084	135,122
Finance	0	0
Total non-current	897,084	135,122
Total lease liabilities	$ 1,053,016	$ 152,888
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, after Accumulated Depreciation and Amortization	Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, after Accumulated Depreciation and Amortization
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Trade accounts payable	Trade accounts payable
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Trade accounts payable	Trade accounts payable
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Deferred tax liabilities, net	Deferred tax liabilities, net
Finance lease, accumulated amortization	$ 149,600	$ 121,900

SEGMENT REPORTING - Geographic Information (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Geographic Information
Long-lived assets	$ 2,689,196	$ 2,332,812
North America
Geographic Information
Long-lived assets	2,517,036	2,075,373
South and Central America
Geographic Information
Long-lived assets	149,472	206,556
Other
Geographic Information
Long-lived assets	$ 22,688	$ 50,883

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2023
Audit Information [Abstract]
Auditor Name	KPMG LLP
Auditor Location	Denver, CO
Auditor Firm ID	185

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) program	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Accounting Policies [Line Items]
Fair value level transfers	$ 0	$ 0
Equity securities with readily determinable fair values	$ 0	0
Weighted-average useful life (in years)	12 years
Impairment of long-lived assets and goodwill	$ 532,940,000	0	$ 0
Number of government programs \| program	3
Total revenue	$ 1,747,856,000	2,003,343,000	1,994,726,000
Trade accounts receivable and contract assets, net	$ 233,915,000	236,336,000
Accounts Receivable \| Customer Concentration Risk \| One Customer
Accounting Policies [Line Items]
Concentration risk	19.00%
Computer software
Accounting Policies [Line Items]
Weighted-average useful life (in years)	5 years
New York-Connect America Fund, New York Broadband, and Affordable Connectivity Plan
Accounting Policies [Line Items]
Trade accounts receivable and contract assets, net	$ 2,900,000
Services and other revenue
Accounting Policies [Line Items]
Total revenue	1,448,489,000	$ 1,629,194,000	$ 1,724,299,000
Services and other revenue \| New York-Connect America Fund, New York Broadband, and Affordable Connectivity Plan
Accounting Policies [Line Items]
Total revenue	$ 17,400,000

INCOME TAXES

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

INCOME TAXES

The following table presents the components of Income (loss) before income taxes in the Consolidated Statements of Operations:


	For the years ended December 31,
	2023		2022		2021
Domestic	$	(307,822)	$	253,654	$	246,207
Foreign	(124,490)		(60,303)		(78,479)
Income (loss) before income taxes	$	(432,312)	$	193,351	$	167,728

The following table presents the components of Income tax benefit (provision), net, in the Consolidated Statements of Operations:


	For the years ended December 31,
	2023		2022		2021
Current benefit (provision), net:
Federal	$	(64,692)	$	(83,594)	$	(73,571)
State	(12,736)		(15,430)		(18,562)
Foreign	(5,395)		(4,292)		(3,254)
Total current benefit (provision), net	$	(82,823)	$	(103,316)	$	(95,387)

Deferred benefit (provision), net:
Federal	$	25,322	$	37,714	$	28,319
State	10,065		8,186		3,705
Foreign	1,310		2,975		6,252
Total deferred benefit (provision), net	36,697		48,875		38,276
Total income tax benefit (provision), net	$	(46,126)	$	(54,441)	$	(57,111)


	For the years ended December 31,
	2023		2022		2021
Statutory rate	$	90,786	$	(40,604)	$	(35,223)
State income taxes, net of federal benefit (provision)	4		(4,005)		(10,960)
Permanent differences	728		(2,233)		(806)
Impairments	(108,734)		—		—
Tax credits, including withholding tax	4,196		3,699		4,573
Valuation allowance	(45,043)		(21,359)		(23,346)
Rates different than statutory	16,041		9,753		10,164

Other	(4,104)		308		(1,513)
Total income tax benefit (provision), net	$	(46,126)	$	(54,441)	$	(57,111)

The following table presents the components of our deferred tax assets and liabilities:


	As of December 31,
	2023		2022
Deferred tax assets:
Net operating losses, credit and other carryforwards	$	153,421	$	119,594
Other investments	32,785		11,648
Accrued expenses	61,177		53,324
Stock-based compensation	5,821		5,645
Other assets	33,303		32,824
Total deferred tax assets	286,507		223,035
Valuation allowance	(209,411)		(153,233)
Deferred tax assets after valuation allowance	$	77,096	$	69,802

Deferred tax liabilities:
Property and equipment, regulatory authorizations, and other intangibles	$	(300,396)	$	(332,884)
Other liabilities	(21,322)		(18,853)
Total deferred tax liabilities	(321,718)		(351,737)
Total net deferred tax liabilities	$	(244,622)	$	(281,935)

Net deferred tax assets (liabilities) foreign jurisdiction	$	8,198	$	6,277
Net deferred tax assets (liabilities) domestic	(252,820)		(288,212)
Total net deferred tax assets (liabilities)	$	(244,622)	$	(281,935)

Overall, our net deferred tax assets were offset by a valuation allowance of $209.4 million and $153.2 million as of December 31, 2023 and 2022, respectively. The change in the valuation allowance relates to an increase in the net operating loss carryforwards of certain foreign subsidiaries, offset by a decrease due to changes in foreign exchange rates as well as an impairment of a foreign asset (investment).

Tax benefits of net operating loss and tax credit carryforwards are evaluated on an ongoing basis, including a review of historical and projected future operating results, the eligible carryforward period, and other circumstances. As of December 31, 2023, we had foreign net operating loss carryforwards of $518.9 million. The net operating loss carryforwards associated with India will begin to expire in 2027.

As of December 31, 2023, we had undistributed earnings attributable to foreign subsidiaries for which no provision for U.S. income taxes or foreign withholding taxes has been made because it is expected that such earnings will be reinvested outside the U.S. indefinitely. It is not practicable to determine the amount of the unrecognized deferred tax liability at this time. As of December 31, 2023 and 2022, we had net deferred tax assets related to our foreign subsidiaries of $8.2 million and $7.8 million, respectively, which were recorded in Other non-current assets, net in the Consolidated Balance Sheets.

Accounting for Uncertainty in Income Taxes

In addition to filing U.S. federal income tax returns with EchoStar, we file income tax returns in all states that impose an income tax. As of December 31, 2023, we are not currently under a U.S. federal income tax examination. However, the IRS could perform tax examinations on years as early as tax year 2008. We are also subject to frequent state income tax audits and have open state examinations on years as early as tax year 2008. We also file income tax returns in the United Kingdom, Germany, Brazil, India and a number of other foreign jurisdictions. We generally are open to income tax examination in these foreign jurisdictions for taxable years beginning in 2004. As of December 31, 2023, we are currently being audited by the Indian tax authorities for fiscal years 2004 through 2021. We have no other on-going significant income tax examinations in process in our foreign jurisdictions.

The following table presents the reconciliation of the beginning and ending amount of unrecognized income tax benefits:


	For the years ended December 31,
	2023		2022		2021
Unrecognized tax benefit balance as of beginning of period:	$	7,172	$	7,294	$	7,294
Additions based on tax positions reclassified from HSSC to EchoStar	3,149		—		—
Reductions based on tax positions related to prior years	—		(122)		—
Balance as of end of period	$	10,321	$	7,172	$	7,294

As of December 31, 2023 and 2022, we had $10.3 million and $7.2 million of unrecognized income tax benefits, all of which, if recognized, would affect our effective tax rate.

For the years ended December 31, 2023, 2022 and 2021, our income tax provision included an insignificant amount of interest and penalties.

- Definition

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

+ References

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+ Details

RELATED PARTY TRANSACTIONS - ECHOSTAR (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Related Party Transactions

The following table presents our Services and other revenue from EchoStar:


	For the years ended December 31,
		2023		2022		2021
Services and other revenue - EchoStar		$	4,548	$	17,623	$	21,206

The following table presents the corresponding related party receivables:


	As of December 31,
	2023		2022
Related party receivables - EchoStar - current, net	$	—	$	112,985
Related party receivables - EchoStar - non-current	61,283		55,834
Total related party receivables - EchoStar	$	61,283	$	168,819

The following table presents our operating expenses from EchoStar:


	For the years ended December 31,
		2023		2022		2021
Operating expenses - EchoStar		$	96,239	$	75,462	$	56,430

The following table presents the corresponding related party payables:


	As of December 31,
	2023		2022
Related party payables - EchoStar - current, net	$	195,558	$	216,504
Related party payables - EchoStar - non-current	26,453		23,423
Total related party payables - EchoStar	$	222,011	$	239,927
Operating lease liabilities - EchoStar - current	138,694		—
Operating lease liabilities - EchoStar - non-current	755,379		—
Total operating lease liabilities - EchoStar	$	894,073	$	—

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


	For the years ended December 31,
		2023		2022		2021
Services and other revenue - DISH Network		$	12,570	$	17,832	$	21,718

The following table presents the related trade accounts receivable:


	As of December 31,
	2023		2022
Trade accounts receivable - DISH Network	$	5,038	$	1,992

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


	For the years ended December 31,
		2023		2022		2021
Operating expenses - DISH Network		$	4,366	$	4,545	$	4,813

The following table presents the related trade accounts payable:


	As of December 31,
	2023		2022
Trade accounts payable - DISH Network	$	1,847	$	567

OTHER INVESTMENTS - Schedule of Revenue Recognized (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023
Deluxe
Schedule of Equity Method Investments [Line Items]
Revenues	$ 5,794	$ 5,334	$ 5,480
BCS
Schedule of Equity Method Investments [Line Items]
Revenues	$ 3,426	$ 7,933	$ 8,278

- Definition

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

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+ Details