EchoStar (SATS) 10-K 22 Feb 23 2022 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Feb. 06, 2023	Jun. 30, 2022
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-33807
Entity Registrant Name	EchoStar Corporation
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	26-1232727
Entity Address, Address Line One	100 Inverness Terrace East,
Entity Address, City or Town	Englewood,
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80112-5308
City Area Code	(303)
Local Phone Number	706-4000
Title of 12(b) Security	Class A common stock
Security Exchange Name	NASDAQ
Trading Symbol	SATS
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	true
Entity Public Float			$ 646.8
Documents Incorporated by Reference	Portions of the registrant’s definitive Proxy Statement to be filed in connection with its 2023 Annual Meeting of Shareholders are incorporated by reference in Part III.
Entity Central Index Key	0001415404
Document Fiscal Period Focus	FY
Amendment Flag	false
Document Fiscal Year Focus	2022
Common Class A
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		35,594,333
Common Class B
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		47,687,039

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Auditor Information [Abstract]
Auditor Name	KPMG LLP
Auditor Location	Denver, CO
Auditor Firm ID	185

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 704,541	$ 535,894
Marketable investment securities	973,915	1,010,496
Trade accounts receivable and contract assets, net	236,479	182,063
Other current assets, net	210,446	198,444
Total current assets	2,125,381	1,926,897
Non-current assets:
Property and equipment, net	2,237,617	2,338,285
Operating lease right-of-use assets	151,518	149,198
Goodwill	532,491	511,086
Regulatory authorizations, net	462,531	469,766
Other intangible assets, net	15,698	13,984
Other investments, net	356,705	297,747
Other non-current assets, net	317,062	338,241
Total non-current assets	4,073,622	4,118,307
Total assets	6,199,003	6,045,204
Current liabilities:
Trade accounts payable	101,239	109,338
Contract liabilities	121,739	141,343
Accrued expenses and other current liabilities	199,853	209,442
Total current liabilities	422,831	460,123
Non-current liabilities:
Long-term debt, net	1,496,777	1,495,994
Deferred tax liabilities, net	424,621	403,684
Operating lease liabilities	135,932	134,897
Other non-current liabilities	119,787	136,426
Total non-current liabilities	2,177,117	2,171,001
Total liabilities	2,599,948	2,631,124
Commitments and contingencies
Stockholders' equity:
Preferred stock	0	0
Additional paid-in capital	3,367,058	3,345,878
Accumulated other comprehensive income (loss)	(172,239)	(212,102)
Accumulated earnings (losses)	833,517	656,466
Treasury shares, at cost, 23,313,311 and 19,332,699 shares at December 31, 2022 and 2021, respectively	(525,824)	(436,521)
Total EchoStar Corporation stockholders' equity	3,502,619	3,353,827
Non-controlling interests	96,436	60,253
Total stockholders' equity	3,599,055	3,414,080
Total liabilities and stockholders' equity	6,199,003	6,045,204
Common Class A
Stockholders' equity:
Common stock	59	58
Common Class B
Stockholders' equity:
Common stock	48	48
Common Class C
Stockholders' equity:
Common stock	0	0
Common Class D
Stockholders' equity:
Common stock	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	4,000,000,000	4,000,000,000
Treasury stock (in shares)	23,313,311	19,332,699
Common Class A
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	1,600,000,000	1,600,000,000
Common stock, shares issued (in shares)	58,604,927	58,059,622
Common stock, shares outstanding (in shares)	35,291,616	38,726,923
Common Class B
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	800,000,000	800,000,000
Common stock, shares issued (in shares)	47,687,039	47,687,039
Common stock, shares outstanding (in shares)	47,687,039	47,687,039
Common Class C
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	800,000,000	800,000,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding (in shares)	0	0
Common Class D
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	800,000,000	800,000,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding (in shares)	0	0
Preferred Stock
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	20,000,000	20,000,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Total revenue	$ 1,998,093	$ 1,985,720	$ 1,887,907
Costs and expenses:
Selling, general and administrative expenses	455,234	461,705	474,912
Research and development expenses	32,810	31,777	29,448
Depreciation and amortization	457,621	491,329	525,011
Impairment of long-lived assets	711	245	1,685
Total costs and expenses	1,808,449	1,768,710	1,775,434
Operating income (loss)	189,644	217,010	112,473
Other income (expense):
Interest income, net	50,900	22,801	39,982
Interest expense, net of amounts capitalized	(57,170)	(95,512)	(147,927)
Gains (losses) on investments, net	47,107	69,531	(31,306)
Equity in earnings (losses) of unconsolidated affiliates, net	(5,703)	(5,170)	(7,267)
Foreign currency transaction gains (losses), net	5,235	(12,613)	6,015
Other-than-temporary impairment losses on equity method investments	0	(55,266)	0
Other, net	3,210	(12,434)	195
Total other income (expense), net	43,579	(88,663)	(140,308)
Income (loss) before income taxes	233,223	128,347	(27,835)
Income tax benefit (provision), net	(66,675)	(65,626)	(24,069)
Net income (loss)	166,548	62,721	(51,904)
Less: Net loss (income) attributable to non-controlling interests	10,503	10,154	11,754
Net income (loss) attributable to EchoStar Corporation common stock	$ 177,051	$ 72,875	$ (40,150)
Earnings (losses) per share - Class A and B common stock:
Basic (in dollars per share)	$ 2.10	$ 0.81	$ (0.41)
Diluted (in dollars per share)	$ 2.10	$ 0.81	$ (0.41)
Services and other revenue
Total revenue	$ 1,623,931	$ 1,715,287	$ 1,682,304
Costs and expenses:
Cost of sales	569,755	551,679	577,943
Equipment revenue
Total revenue	374,162	270,433	205,603
Costs and expenses:
Cost of sales	$ 292,318	$ 231,975	$ 166,435

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 166,548	$ 62,721	$ (51,904)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	39,608	(24,061)	(83,736)
Unrealized gains (losses) on available-for-sale securities	(680)	463	(253)
Other	2,660	(5,005)	2,614
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	(18)	(12)	(2)
Total other comprehensive income (loss), net of tax	41,570	(28,615)	(81,377)
Comprehensive income (loss)	208,118	34,106	(133,281)
Less: Comprehensive loss (income) attributable to non-controlling interests	8,796	14,543	27,392
Comprehensive income (loss) attributable to EchoStar Corporation	$ 216,914	$ 48,649	$ (105,889)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Cumulative effect of accounting changes	Adjusted balance	Common Stock	Common Stock Adjusted balance	Additional Paid-In Capital	Additional Paid-In Capital Adjusted balance	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Adjusted balance	Accumulated Earnings (Losses)	Accumulated Earnings (Losses) Cumulative effect of accounting changes	Accumulated Earnings (Losses) Adjusted balance	Treasury Shares, at cost	Treasury Shares, at cost Adjusted balance	Non-controlling Interests	Non-controlling Interests Cumulative effect of accounting changes	Non-controlling Interests Adjusted balance
Beginning balance at Dec. 31, 2019	$ 3,745,553	$ (9,308)	$ 3,736,245	$ 105	$ 105	$ 3,290,483	$ 3,290,483	$ (122,138)	$ (122,138)	$ 632,809	$ (9,068)	$ 623,741	$ (131,454)	$ (131,454)	$ 75,748	$ (240)	$ 75,508
Issuances of Class A common stock:
Exercise of stock options	855					855
Employee benefits	6,921					6,921
Employee Stock Purchase Plan	10,109					10,109
Stock-based compensation	8,887					8,887
Issuance of equity and contribution of assets pursuant to the India JV formation	2,758					4,338									(1,580)
Contribution by non-controlling interest holder	18,241														18,241
Other comprehensive income (loss)	(81,369)							(65,738)							(15,631)
Net income (loss)	(51,904)									(40,150)					(11,754)
Treasury share repurchase	(43,458)												(43,458)
Other, net	(35)					(167)									132
Ending balance at Dec. 31, 2020	3,607,250			105		3,321,426		(187,876)		583,591	$ (9,100)		(174,912)		64,916
Issuances of Class A common stock:
Exercise of stock options	408					408
Employee benefits	7,125			1		7,124
Employee Stock Purchase Plan	9,471					9,471
Stock-based compensation	7,699					7,699
Contribution by non-controlling interest holder	9,880														9,880
Other comprehensive income (loss)	(28,615)							(24,226)							(4,389)
Net income (loss)	62,721									72,875					(10,154)
Treasury share repurchase	(261,609)												(261,609)
Other, net	(250)					(250)
Ending balance at Dec. 31, 2021	3,414,080			106		3,345,878		(212,102)		656,466			(436,521)		60,253
Issuances of Class A common stock:
Employee benefits	7,041					7,041
Employee Stock Purchase Plan	9,307			1		9,306
Stock-based compensation	11,546					11,546
Issuance of equity and contribution of assets pursuant to the India JV formation	30,303					(14,237)									44,540
Other comprehensive income (loss)	41,570							39,863							1,707
Net income (loss)	166,548									177,051					(10,503)
Treasury share repurchase	(89,303)												(89,303)
Consideration received from DISH Network for R&D tax credits utilized	6,315					6,315
Other, net	1,648					1,209									439
Ending balance at Dec. 31, 2022	$ 3,599,055			$ 107		$ 3,367,058		$ (172,239)		$ 833,517			$ (525,824)		$ 96,436

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net income (loss)	$ 166,548	$ 62,721	$ (51,904)
Adjustments to reconcile net income (loss) to cash flows provided by (used for) operating activities:
Depreciation and amortization	457,621	491,329	525,011
Impairment of long-lived assets	711	245	1,685
Losses (gains) on investments, net	(47,107)	(69,531)	31,306
Equity in losses (earnings) of unconsolidated affiliates, net	5,703	5,170	7,267
Foreign currency transaction losses (gains), net	(5,235)	12,613	(6,015)
Deferred tax provision (benefit), net	21,430	37,664	18,147
Stock-based compensation	11,546	7,699	8,887
Amortization of debt issuance costs	783	2,381	4,324
Other-than-temporary impairment losses on equity method investments	0	55,266	0
Other, net	(3,711)	19,740	(12,501)
Changes in assets and liabilities, net:
Trade accounts receivable and contract assets, net	(50,959)	(2,334)	2,237
Other current assets, net	(6,456)	(7,303)	(12,984)
Trade accounts payable	8,825	(15,599)	(12,339)
Contract liabilities	(19,604)	36,774	3,509
Accrued expenses and other current liabilities	(3,649)	(84,621)	42,822
Non-current assets and non-current liabilities, net	(6,841)	80,012	(15,064)
Net cash provided by (used for) operating activities	529,605	632,226	534,388
Cash flows from investing activities:
Purchases of marketable investment securities	(1,067,461)	(1,651,608)	(2,799,838)
Sales and maturities of marketable investment securities	1,136,594	2,321,560	2,110,336
Expenditures for property and equipment	(325,891)	(438,430)	(408,798)
Expenditures for externally marketed software	(23,105)	(33,543)	(38,655)
India JV formation	(7,892)	0	0
Dividend received from unconsolidated affiliate	2,000	0	0
Sale of unconsolidated affiliate	7,500	0	0
Purchase of other investments	0	(50,000)	(5,500)
Sales of other investments	3,070	10,951	0
Net cash provided by (used for) investing activities	(275,185)	158,930	(1,142,455)
Cash flows from financing activities:
Repurchase and maturity of the 2021 Senior Unsecured Notes	0	(901,818)	0
Payment of finance lease obligations	(120)	(670)	(811)
Payment of in-orbit incentive obligations	(2,988)	(2,214)	(1,554)
Proceeds from Class A common stock options exercised	0	408	855
Proceeds from Class A common stock issued under the Employee Stock Purchase Plan	9,306	9,471	10,109
Treasury share repurchase	(89,303)	(261,436)	(43,458)
Contribution by non-controlling interest holder	0	9,880	18,241
Other, net	0	(966)	998
Net cash provided by (used for) financing activities	(83,105)	(1,147,345)	(15,620)
Effect of exchange rates on cash and cash equivalents	(2,306)	(3,749)	(1,390)
Net increase (decrease) in cash and cash equivalents	169,009	(359,938)	(625,077)
Cash and cash equivalents, including restricted amounts, beginning of period	536,874	896,812	1,521,889
Cash and cash equivalents, including restricted amounts, end of period	$ 705,883	$ 536,874	$ 896,812

ORGANIZATION AND BUSINESS ACTIV

ORGANIZATION AND BUSINESS ACTIVITIES	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS ACTIVITIES	ORGANIZATION AND BUSINESS ACTIVITIES Principal Business EchoStar Corporation (which, together with its subsidiaries, is referred to as “EchoStar,” the “Company,” “we,” “us” and “our”) is a holding company that was organized in October 2007 as a corporation under the laws of the State of Nevada. Our Class A common stock is publicly traded on the NASDAQ Global Select Market (“NASDAQ”) under the symbol “SATS.” We are an industry leader in both networking technologies and services, innovating to deliver the global solutions that power a connected future for people, enterprises and things everywhere. We provide internet services to consumer customers, which include home and small to medium-sized businesses, and satellite and multi-transport technologies and managed network services to enterprise customers, telecommunications providers, aeronautical service providers and government entities, including the U.S. Department of Defense. We operate in the following two business segments: • Hughes segment — which provides broadband satellite technologies and broadband internet products and services to consumer customers. We provide broadband network technologies, managed services, equipment, hardware, satellite services and communications solutions to government and enterprise customers. We also design, provide and install gateway and terminal equipment to customers for other satellite systems. In addition, we design, develop, construct and provide telecommunication networks comprising satellite ground segment systems and terminals to mobile system operators and our enterprise customers. • Echostar Satellite Services segment (“ESS segment”) — which provides satellite services on a full-time and/or occasional-use basis to U.S. government service providers, internet service providers, broadcast news organizations, content providers and private enterprise customers. We operate our ESS business using primarily the EchoStar IX satellite and the EchoStar 105/SES-11 satellite and related infrastructure. Revenue in our ESS segment depends largely on our ability to continuously make use of our available satellite capacity with 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 segment 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 22. Segment Reporting for further detail.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
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 stockholders’ equity for the portion of the entity’s equity attributed to the non-controlling ownership interests. All significant intercompany balances and transactions have been eliminated in consolidation. Use of Estimates We are required to make certain estimates and assumptions that affect the amounts reported in these Consolidated Financial Statements. The most significant estimates and assumptions are used in determining: (i) inputs used to recognize revenue over time, including amortization periods for deferred contract acquisition costs; (ii) allowances for doubtful accounts; (iii) deferred taxes and related valuation allowances, including uncertain tax positions; (iv) loss contingencies; (v) fair value of financial instruments; (vi) fair value of assets and liabilities acquired in business combinations; and (vii) assets and goodwill impairment testing. We base our estimates and assumptions on historical experience, observable market inputs and on various other factors that we believe to be relevant under the circumstances. Due to the inherent uncertainty involved in making estimates, actual results may differ from previously estimated amounts and such differences may be material to our financial statements. Additionally, changing economic conditions may increase the inherent uncertainty in the estimates and assumptions indicated above. We review our estimates and assumptions periodically and the effects of revisions thereto are reflected in the period they occur or prospectively if the revised estimate affects future periods. Fair Value Measurements We determine fair value based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. Market or observable inputs are the preferred source of values, followed by unobservable inputs or assumptions based on hypothetical transactions in the absence of market inputs. We utilize the highest level of inputs available according to the following hierarchy in determining fair value: • Level 1 - Defined as observable inputs being quoted prices in active markets for identical assets; • Level 2 - Defined as observable inputs other than quoted prices included in Level 1, including quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar instruments in markets that are not active and model-derived valuations in which significant inputs and significant value drivers are observable in active markets; and • Level 3 - Defined as unobservable inputs for which little or no market data exists, consistent with characteristics of the asset or liability that would be considered by market participants in a transaction to purchase or sell the asset or liability. Fair values of our marketable investment securities are measured on a recurring basis based on a variety of observable market inputs. For our investments in publicly traded equity securities and U.S. government securities, fair value ordinarily is determined based on Level 1 measurements that reflect quoted prices for identical securities in active markets. Fair values of our investments in other marketable debt securities are generally based on Level 2 measurements as the markets for such debt securities are less active. We consider trades of identical debt securities on or near the measurement date as a strong indication of fair value and matrix pricing techniques that consider par value, coupon rate, credit quality, maturity and other relevant features may also be used to determine fair value of our investments in marketable debt securities. Fair values for our outstanding debt are based on quoted market prices in less active markets and are categorized as Level 2 measurements. Additionally, we use fair value measurements from time to time in connection with other investments, asset impairment testing and the assignment of purchase consideration to assets and liabilities of acquired companies. Those fair value measurements typically include significant unobservable inputs and are categorized within Level 3 of the fair value hierarchy. Transfers between levels in the fair value hierarchy are considered to occur at the beginning of the quarterly accounting period. There were no transfers between levels during the years ended December 31, 2022 and 2021. 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 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. Lease Revenue We lease satellite capacity, communications equipment and real estate to certain of our customers. We identify and determine the classification of such leases as operating leases or sales-type leases. A lease is classified as a sales-type lease if it meets the criteria for a finance lease; otherwise it is classified as an operating lease. Some of our leases are embedded in contracts with customers that include non-lease performance obligations. For such contracts, except where we have elected otherwise, we allocate consideration in the contract between lease and non-lease components based on their relative standalone selling prices. We elected an accounting policy to not separate the lease of equipment from related services in our HughesNet satellite internet service (the “HughesNet service”) contracts with customers and account for all revenue from such contracts as non-lease service revenue. Assets subject to operating leases remain in Property and equipment, net and continue to be depreciated. Assets subject to sales-type leases are derecognized from Property and equipment, net at lease commencement and a net investment in the lease asset is recognized in Trade accounts receivable and contract assets, net and Other non-current assets, net . Operating lease revenue is generally recognized on a straight-line basis over the lease term. Sales-type lease revenue and a corresponding receivable generally are recognized at lease commencement based on the present value of the future lease payments and related interest income on the receivable is recognized over the lease term. Payments under sales-type leases are discounted using the interest rate implicit in the lease or our incremental borrowing rate if the interest rate implicit in the lease cannot be reasonably determined. We report revenue from sales-type leases at the commencement date in Equipment revenue and periodic interest income in Services and other revenue. We report operating lease revenue in Services and other revenue Other Sales and Value Added Taxes, Universal Service Fees and other taxes that we collect concurrent with revenue producing activities are excluded from revenue and included in Accrued expenses and other current liabilities in the Consolidated Balance Sheets. Shipping and handling costs associated with outbound freight are accounted for as a fulfillment cost after control over a product has transferred to the customer and are included in Cost of sales - equipment in the Consolidated Statements of Operations at the time of shipment. Cost of Sales - Services and Other Cost of sales - services and other in the Consolidated Statements of Operations primarily consists of costs of satellite capacity and services, hub infrastructure, customer care, wireline and wireless capacity and direct labor costs associated with the services provided and is generally charged to expense as incurred. Cost of Sales - Equipment Cost of sales - equipment in the Consolidated Statements of Operations primarily consists of inventory costs, including freight and royalties, and is generally recognized at the point in time control of the equipment is passed to the customer and related revenue is recognized. Additionally, customer-related research and development costs are incurred in connection with the specific requirements of a customer’s order; in such instances, the amounts for these customer funded development efforts are also included in Cost of sales - equipment in the Consolidated Statements of Operations. Stock-based Compensation Expense Stock-based compensation expense is recognized based on the fair value of stock awards ultimately expected to vest. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Compensation expense for awards with service conditions only is recognized on a straight-line basis over the requisite service period for the entire award. Compensation expense for 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 recognize a provision or benefit for income taxes currently payable or receivable and for income tax amounts deferred to future periods. 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 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 . Earnings Per Share We present basic and diluted earnings or losses per share (“EPS”) for our Class A and Class B common stock. Basic EPS for our Class A and Class B common stock excludes potential dilution and is computed by dividing Net income (loss) attributable to EchoStar Corporation common stock by the weighted-average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if shares of common stock were issued pursuant to our stock-based compensation awards. The potential dilution from common stock awards is computed using the treasury stock method based on the average market value of our Class A common stock during the period. The calculation of our diluted weighted-average common shares outstanding excluded options to purchase shares of our Class A common stock, the effect of which would be anti-dilutive. 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 Cash and Cash Equivalents 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 periodically evaluate our available-for-sale debt securities portfolio to determine whether any declines in the fair value of these securities are other-than-temporary. Our evaluation considers, among other things, (i) the length of time and extent to which the fair value of such security has been lower than amortized cost, (ii) market and company-specific factors related to the security and (iii) our intent and ability to hold the investment to maturity or when it recovers its value. We generally consider a decline to be other-than-temporary when (i) we intend to sell the security, (ii) it is more likely than not that we will be required to sell the security before maturity or when it recovers its value or (iii) we do not expect to recover the amortized cost of the security at maturity. Declines in the fair value of available-for-sale debt securities that are determined to be other-than-temporary are reclassified from other comprehensive income (loss) and recognized in Net income (loss) in the Consolidated Statements of Operations, thus establishing a new cost basis for the investment. From time to time we make strategic investments in marketable corporate debt securities. Generally, we elect to account for these debt securities using the fair value option because it results in consistency in accounting for unrealized gains and losses for all securities in our portfolio of strategic investments. When we elect the fair value option for investments in debt securities, we recognize periodic changes in fair value of these securities in Gains (losses) on investments, net in the Consolidated Statements of Operations. Interest income from these securities is reported in Interest income, net We account for our equity securities with readily determinable fair values at fair value and recognize periodic changes in the fair value in Gains (losses) on investments, net in the Consolidated Statements of Operations. We recognize dividend income on equity securities on the ex-dividend date and report such income in Other, net 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 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 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 Contract Acquisition Costs Our contract acquisition costs represent incremental direct costs of obtaining a contract and consist primarily of sales incentives paid to employees and third-party representatives. When we determine that our contract acquisition costs are recoverable, we defer and amortize the costs over the contract term, or over the estimated life of the customer relationship if anticipated renewals are expected and the incentives payable upon renewal are not commensurate with the initial incentive. We amortize contract acquisition costs in proportion to the revenue to which the costs relate. We expense sales incentives as incurred if the expected amortization period is one year or less. Unamortized contract acquisition costs are included in Other non-current assets, net in the Consolidated Balance Sheets and related amortization expense is included in Selling, general and administrative expenses in the Consolidated Statements of Operations. Inventory Inventory is stated at the lower of cost or net realizable value. Cost of inventory is determined using the FIFO method and consists primarily of materials, direct labor and indirect overhead incurred in the procurement and manufacturing of our products. We use standard costing methodologies in determining the cost of certain of our finished goods and work-in-process inventories. We determine net realizable value using our best estimates of future use or recovery, considering the aging and composition of inventory balances, the effects of technological and/or design changes, forecasted future product demand based on firm or near-firm customer orders and alternative means of disposition of excess or obsolete items. We recognize losses within Cost of sales - equipment in the Consolidated Statements of Operations when we determine that the cost of inventory and commitments to purchase inventory exceed net realizable value. Property and Equipment Satellites Satellites are stated at cost, less accumulated depreciation. Depreciation is recorded on a straight-line basis over their estimated useful lives. The cost of our satellites includes construction costs, including the present value of in-orbit incentives payable to the satellite manufacturer, launch costs, capitalized interest and related insurance premiums. We depreciate our owned satellites on a straight-line basis over the estimated useful life of each satellite. We have satellites acquired under finance leases. The recorded costs of those satellites are the present values of all lease payments. We amortize our finance lease 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 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. Other Intangible 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 in the Consolidated Statements of Operations. 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 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. Other Debt Investments We generally record our investments in non-publicly traded debt instruments without a readily determinable fair value at amortized cost. We recognize any discounts over the term of the loan in Interest income in the Consolidated Statements of Operations. In addition, some of our debt instruments have interest income that is paid-in-kind, which is added to the principal balance to determine the then current interest income. When we adjust the carrying amount of an investment, 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

REVENUE RECOGNITION

REVENUE RECOGNITION	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION Contract Balances The following table presents the components of our contract balances: As of December 31, 2022 2021 Trade accounts receivable and contract assets, net: Sales and services $ 170,466 $ 154,676 Leasing 7,936 5,668 Total trade accounts receivable 178,402 160,344 Contract assets 73,435 36,307 Allowance for doubtful accounts (15,358) (14,588) Total trade accounts receivable and contract assets, net $ 236,479 $ 182,063 Contract liabilities: Current $ 121,739 $ 141,343 Non-current 8,326 10,669 Total contract liabilities $ 130,065 $ 152,012 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, 2022 2021 2020 Revenue $ 120,867 $ 82,633 $ 72,877 The following table presents the activity in our allowance for doubtful accounts: For the years ended December 31, 2022 2021 2020 Balance at beginning of period $ 14,588 $ 15,386 $ 23,777 Credit losses (1) 32,910 22,591 18,582 Deductions (36,011) (23,543) (26,031) Foreign currency translation 3,871 154 (942) Balance at end of period $ 15,358 $ 14,588 $ 15,386 (1) The impact of adopting ASC 326 on January 1, 2020 was a net decrease to our allowance for doubtful accounts largely driven by a $13.4 million reclassification to Other current assets, net and Other non-current assets, net , offset by a $2.9 million adjustment to Accumulated earnings (losses) . Contract Acquisition Costs The following table presents the activity in our contract acquisition costs, net: For the years ended December 31, 2022 2021 2020 Balance at beginning of period $ 82,986 $ 99,837 $ 113,592 Additions 57,627 72,503 91,143 Amortization expense (76,760) (88,178) (101,278) Foreign currency translation 594 (1,176) (3,620) Balance at end of period $ 64,447 $ 82,986 $ 99,837 Performance Obligations As of December 31, 2022, the remaining performance obligations for our customer contracts with original expected durations of more than one year was $1.1 billion. Performance obligations expected to be satisfied within one year and greater than one year are 34.0% and 66.0%, 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 The following tables present our revenue from customer contracts disaggregated by primary geographic market and by segment: Hughes ESS Corporate and Other Consolidated For the year ended December 31, 2022 North America $ 1,576,773 $ 20,533 $ 10,958 $ 1,608,264 South and Central America 171,318 — — 171,318 Other 218,496 — 15 218,511 Total revenue $ 1,966,587 $ 20,533 $ 10,973 $ 1,998,093 For the year ended December 31, 2021 North America $ 1,617,229 $ 17,679 $ 11,782 $ 1,646,690 South and Central America 176,515 — — 176,515 Other 162,482 — 33 162,515 Total revenue $ 1,956,226 $ 17,679 $ 11,815 $ 1,985,720 For the year ended December 31, 2020 North America $ 1,556,961 $ 17,398 $ 9,443 $ 1,583,802 South and Central America 151,194 — 232 151,426 Other 152,679 — — 152,679 Total revenue $ 1,860,834 $ 17,398 $ 9,675 $ 1,887,907 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 For the year ended December 31, 2022 Services and other revenue: Services $ 1,551,613 $ 13,206 $ 5,859 $ 1,570,678 Lease revenue 40,825 7,327 5,101 53,253 Total services and other revenue 1,592,438 20,533 10,960 1,623,931 Equipment revenue: Equipment 119,107 — 13 119,120 Design, development and construction services 246,265 — — 246,265 Lease revenue 8,777 — — 8,777 Total equipment revenue 374,149 — 13 374,162 Total revenue $ 1,966,587 $ 20,533 $ 10,973 $ 1,998,093 For the year ended December 31, 2021 Services and other revenue: Services $ 1,646,778 $ 11,961 $ 5,691 $ 1,664,430 Lease revenue 39,021 5,718 6,118 50,857 Total services and other revenue 1,685,799 17,679 11,809 1,715,287 Equipment revenue: Equipment 108,767 — 6 108,773 Design, development and construction services 152,934 — — 152,934 Lease revenue 8,726 — — 8,726 Total equipment revenue 270,427 — 6 270,433 Total revenue $ 1,956,226 $ 17,679 $ 11,815 $ 1,985,720 For the year ended December 31, 2020 Services and other revenue: Services $ 1,614,730 $ 10,785 $ 4,631 $ 1,630,146 Lease revenue 40,503 6,613 5,042 52,158 Total services and other revenue 1,655,233 17,398 9,673 1,682,304 Equipment revenue: Equipment 110,108 — 2 110,110 Design, development and construction services 88,511 — — 88,511 Lease revenue 6,982 — — 6,982 Total equipment revenue 205,601 — 2 205,603 Total revenue $ 1,860,834 $ 17,398 $ 9,675 $ 1,887,907 Lease Revenue The following table presents our lease revenue by type of lease: For the years ended December 31, 2022 2021 2020 Sales-type lease revenue: Revenue at lease commencement $ 7,557 $ 7,998 $ 6,982 Interest income 1,220 728 393 Total sales-type lease revenue 8,777 8,726 7,375 Operating lease revenue 53,253 50,857 51,765 Total lease revenue $ 62,030 $ 59,583 $ 59,140 Substantially all of our net investment in sales-type leases consisted of lease receivables totaling $21.9 million and $17.1 million as of December 31, 2022 and 2021, respectively. The following table presents future operating lease payments to be received as of December 31, 2022: Amounts December 31, 2023 $ 45,107 2024 40,485 2025 30,802 2026 28,828 2027 23,860 2028 and beyond 46,070 Total lease payments to be received $ 215,152 The following table presents amounts for assets subject to operating leases, which are included in Property and equipment, net: As of December 31, 2022 2021 Cost Accumulated Depreciation Net Cost Accumulated Depreciation Net Customer premises equipment $ 855,621 $ (629,592) $ 226,029 $ 1,778,061 $ (1,485,525) $ 292,536 Satellites 104,620 (52,284) 52,336 104,620 (45,309) 59,311 Real estate 48,275 (19,034) 29,241 48,275 (18,064) 30,211 Total $ 1,008,516 $ (700,910) $ 307,606 $ 1,930,956 $ (1,548,898) $ 382,058 During 2022, the Company identified fully depreciated assets that were no longer in use, mostly related to our customer premises equipment assets. Cost and accumulated depreciation were reduced by $1.1 billion. There was no impact to Other property and equipment, net . 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, 2022 2021 2020 Customer premises equipment $ 208,704 $ 230,609 $ 230,079 Satellites 6,975 6,975 6,975 Real estate 970 970 942 Total $ 216,649 $ 238,554 $ 237,996

LESSEE ACCOUNTING

LESSEE ACCOUNTING	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
LESSEE ACCOUNTING	LESSEE ACCOUNTING The following table presents the amounts for ROU assets and lease liabilities: As of December 31, 2022 2021 Right-of-use assets: Operating $ 151,518 $ 149,198 Finance 238,748 258,498 Total right-of-use assets $ 390,266 $ 407,696 Lease liabilities: Current: Operating $ 17,854 $ 16,781 Finance — 123 Total current 17,854 16,904 Non-current: Operating 135,932 134,897 Finance — — Total non-current 135,932 134,897 Total lease liabilities $ 153,786 $ 151,801 As of December 31, 2022, we have prepaid our obligations regarding most of our finance ROU assets. Finance lease assets are reported net of accumulated amortization of $121.9 million and $95.7 million as of December 31, 2022 and 2021, 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, 2022 2021 2020 Lease cost: Operating lease cost $ 25,345 $ 23,379 $ 24,000 Finance lease cost: Amortization of right-of-use assets 29,906 29,270 27,611 Interest on lease liabilities 7 49 106 Total finance lease cost 29,913 29,319 27,717 Short-term lease cost 258 — 376 Variable lease cost 2,753 2,625 3,853 Total lease cost $ 58,269 $ 55,323 $ 55,946 As of December 31, 2022 2021 Lease term and discount rate: Weighted-average remaining lease term: Finance leases 0.0 years 0.3 years Operating leases 8.0 years 10.8 years Weighted-average discount rate: Finance leases — % 12.8 % Operating leases 5.9 % 5.6 % The following table presents the detailed cash flows from operating and finance leases: For the years ended December 31, 2022 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 24,769 $ 21,861 $ 21,834 Operating cash flows from finance leases 7 49 106 Financing cash flows from finance leases 124 430 499 We obtained ROU assets in exchange for lease liabilities of $4.3 million, $26.1 million and $22.6 million upon commencement of operating leases during the year ended December 31, 2022, 2021 and 2020, respectively. The following table presents future minimum lease payments of our lease liabilities as of December 31, 2022: Operating Leases Year ending December 31, 2023 $ 25,101 2024 23,180 2025 19,578 2026 18,770 2027 17,256 2028 and beyond 97,738 Total future minimum lease payments 201,623 Less: Interest (47,837) Total lease liabilities $ 153,786
LESSEE ACCOUNTING	LESSEE ACCOUNTING The following table presents the amounts for ROU assets and lease liabilities: As of December 31, 2022 2021 Right-of-use assets: Operating $ 151,518 $ 149,198 Finance 238,748 258,498 Total right-of-use assets $ 390,266 $ 407,696 Lease liabilities: Current: Operating $ 17,854 $ 16,781 Finance — 123 Total current 17,854 16,904 Non-current: Operating 135,932 134,897 Finance — — Total non-current 135,932 134,897 Total lease liabilities $ 153,786 $ 151,801 As of December 31, 2022, we have prepaid our obligations regarding most of our finance ROU assets. Finance lease assets are reported net of accumulated amortization of $121.9 million and $95.7 million as of December 31, 2022 and 2021, 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, 2022 2021 2020 Lease cost: Operating lease cost $ 25,345 $ 23,379 $ 24,000 Finance lease cost: Amortization of right-of-use assets 29,906 29,270 27,611 Interest on lease liabilities 7 49 106 Total finance lease cost 29,913 29,319 27,717 Short-term lease cost 258 — 376 Variable lease cost 2,753 2,625 3,853 Total lease cost $ 58,269 $ 55,323 $ 55,946 As of December 31, 2022 2021 Lease term and discount rate: Weighted-average remaining lease term: Finance leases 0.0 years 0.3 years Operating leases 8.0 years 10.8 years Weighted-average discount rate: Finance leases — % 12.8 % Operating leases 5.9 % 5.6 % The following table presents the detailed cash flows from operating and finance leases: For the years ended December 31, 2022 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 24,769 $ 21,861 $ 21,834 Operating cash flows from finance leases 7 49 106 Financing cash flows from finance leases 124 430 499 We obtained ROU assets in exchange for lease liabilities of $4.3 million, $26.1 million and $22.6 million upon commencement of operating leases during the year ended December 31, 2022, 2021 and 2020, respectively. The following table presents future minimum lease payments of our lease liabilities as of December 31, 2022: Operating Leases Year ending December 31, 2023 $ 25,101 2024 23,180 2025 19,578 2026 18,770 2027 17,256 2028 and beyond 97,738 Total future minimum lease payments 201,623 Less: Interest (47,837) Total lease liabilities $ 153,786

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS 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 costs associated with the closing of the India JV were not material and were expensed as incurred. 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 associated with the India JV is attributable to expected synergies, the projected long-term business growth in current and new markets and an assembled workforce. Goodwill has been allocated entirely to our Hughes segment.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The following table presents the calculation of basic and diluted EPS for our Class A and B common stock: For the years ended December 31, 2022 2021 2020 Net income (loss) attributable to EchoStar Corporation common stock $ 177,051 $ 72,875 $ (40,150) Weighted-average common shares outstanding: Basic 84,098 89,908 97,920 Dilutive impact of stock awards outstanding 25 33 — Diluted 84,123 89,941 97,920 Earnings (losses) per share: Basic $ 2.10 $ 0.81 $ (0.41) Diluted $ 2.10 $ 0.81 $ (0.41) The following table presents the number of anti-dilutive options to purchase shares of our Class A common stock which have been excluded from the calculation of our weighted-average common shares outstanding: For the years ended December 31, 2022 2021 2020 Number of shares 6,368 4,766 4,374

OTHER COMPREHENSIVE INCOME (LOS

OTHER COMPREHENSIVE INCOME (LOSS)	12 Months Ended
	Dec. 31, 2022
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
OTHER COMPREHENSIVE INCOME (LOSS)	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, 2020 $ (190,273) $ 150 $ 2,247 $ (187,876) Other comprehensive income (loss) before reclassifications (19,672) 463 (5,005) (24,214) Amounts reclassified to net income (loss) — (12) — (12) Other comprehensive income (loss) (19,672) 451 (5,005) (24,226) Balance, December 31, 2021 (209,945) 601 (2,758) (212,102) Other comprehensive income (loss) before reclassifications 37,901 (680) 2,660 39,881 Amounts reclassified to net income (loss) — (18) — (18) Other comprehensive income (loss) 37,901 (698) 2,660 39,863 Balance, December 31, 2022 $ (172,044) $ (97) $ (98) $ (172,239)

MARKETABLE INVESTMENT SECURITIE

MARKETABLE INVESTMENT SECURITIES	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
MARKETABLE INVESTMENT SECURITIES	MARKETABLE INVESTMENT SECURITIES The following table presents our Marketable investment securities : As of December 31, 2022 2021 Marketable investment securities: Available-for-sale debt securities: Corporate bonds $ 160,559 $ 289,784 Commercial paper 687,927 498,358 Other debt securities 17,695 92,673 Total available-for-sale debt securities 866,181 880,815 Equity securities 118,790 142,943 Total marketable investment securities, including restricted amounts 984,971 1,023,758 Less: Restricted marketable investment securities (11,056) (13,262) Total marketable investment securities $ 973,915 $ 1,010,496 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, 2022 Corporate bonds $ 160,494 $ 125 $ (60) $ 160,559 Commercial paper 687,956 — (29) 687,927 Other debt securities 17,785 — (90) 17,695 Total available-for-sale debt securities $ 866,235 $ 125 $ (179) $ 866,181 As of December 31, 2021 Corporate bonds $ 290,169 $ — $ (385) $ 289,784 Commercial paper 498,358 — — 498,358 Other debt securities 92,742 — (69) 92,673 Total available-for-sale debt securities $ 881,269 $ — $ (454) $ 880,815 The following table presents the activity on our available-for-sale debt securities: For the years ended December 31, 2022 2021 2020 Proceeds from sales $ 37,904 $ 410,918 $ 160,494 Fair Value Option The following table presents the activity on our fair value option corporate bonds: For the years ended December 31, 2022 2021 2020 Proceeds from sales $ — $ — $ 32,054 Gains (losses) on investments, net $ — $ — $ 14,980 Equity Securities The following table presents the activity of our equity securities: For the years ended December 31, 2022 2021 2020 Proceeds from sales $ 63,294 $ 832 $ 14,401 Gains (losses) on investments, net $ 25,539 $ 49,391 $ (3,241) 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, 2022 Cash equivalents (including restricted) $ 657 $ 595,814 $ 596,471 Available-for-sale debt securities: Corporate bonds $ — $ 160,559 $ 160,559 Commercial paper — 687,927 687,927 Other debt securities 15,968 1,727 17,695 Total available-for-sale debt securities 15,968 850,213 866,181 Equity securities 109,002 9,788 118,790 Total marketable investment securities, including restricted amounts 124,970 860,001 984,971 Less: Restricted marketable investment securities (11,056) — (11,056) Total marketable investment securities $ 113,914 $ 860,001 $ 973,915 As of December 31, 2021 Cash equivalents (including restricted) $ 7,872 $ 423,123 $ 430,995 Available-for-sale debt securities: Corporate bonds $ — $ 289,784 $ 289,784 Commercial paper — 498,358 498,358 Other debt securities 14,274 78,399 92,673 Total available-for-sale debt securities 14,274 866,541 880,815 Equity securities 131,413 11,530 142,943 Total marketable investment securities, including restricted amounts 145,687 878,071 1,023,758 Less: Restricted marketable investment securities (13,262) — (13,262) Total marketable investment securities $ 132,425 $ 878,071 $ 1,010,496

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT The following table presents the components of Property and equipment, net : As of December 31, 2022 2021 Property and equipment, net: Satellites, net $ 1,563,033 $ 1,610,623 Other property and equipment, net 674,584 727,662 Total property and equipment, net $ 2,237,617 $ 2,338,285 Satellites As of December 31, 2022, our satellite fleet consisted of ten geosynchronous (“GEO”) satellites, seven of which are owned and three of which are leased. They are all in geosynchronous orbit, approximately 22,300 miles above the equator. Our owned S-band LEO nano-satellites are not included in the table below. The following table presents our GEO satellite fleet as of December 31, 2022: GEO Satellite Segment Launch Date Nominal Degree Orbital Location (Longitude) Depreciable Life (In Years) Owned: SPACEWAY 3 (1) Hughes August 2007 95 W 10 EchoStar XVII Hughes July 2012 107 W 15 EchoStar XIX Hughes December 2016 97.1 W 15 Al Yah 3 (2) Hughes January 2018 20 W 7 EchoStar IX (3) (4) ESS August 2003 121 W 12 EUTELSAT 10A (“W2A”) (5) Corporate and Other April 2009 10 E - EchoStar XXI Corporate and Other June 2017 10.25 E 15 Finance leases: Eutelsat 65 West A Hughes March 2016 65 W 15 Telesat T19V Hughes July 2018 63 W 15 EchoStar 105/SES-11 ESS October 2017 105 W 15 (1) Depreciable life represents the remaining useful life as of June 8, 2011, the date EchoStar completed the acquisition of Hughes Communications, Inc. (“Hughes Communications”) and its subsidiaries in 2011 (the “Hughes Acquisition”). (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. Depreciable life represents the remaining useful life as of November 2019. (3) We own the Ka-band and Ku-band payloads on this satellite. (4) EchoStar IX is approaching its end of station-kept life. 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, 2022 2021 Satellites, net: Satellites - owned 7 to 15 $ 1,808,924 $ 1,806,664 Satellites - acquired under finance leases 15 360,642 354,170 Construction in progress — 608,773 541,422 Total satellites 2,778,339 2,702,256 Accumulated depreciation: Satellites - owned (1,093,412) (995,962) Satellites - acquired under finance leases (121,894) (95,671) Total accumulated depreciation (1,215,306) (1,091,633) Total satellites, net $ 1,563,033 $ 1,610,623 The following table presents the depreciation expense associated with our satellites, net: For the years ended December 31, 2022 2021 2020 Depreciation expense: Satellites - owned $ 96,816 $ 105,819 $ 128,404 Satellites - acquired under finance leases 24,127 23,740 27,611 Total depreciation expense $ 120,943 $ 129,559 $ 156,015 The following table presents capitalized interest associated with our satellites and satellite-related ground infrastructure: For the years ended December 31, 2022 2021 2020 Capitalized interest $ 43,908 $ 37,150 $ 27,369 Construction in Progress In August 2017, we entered into a contract for the design and construction of the EchoStar XXIV satellite, a next-generation, high throughput geostationary satellite. The EchoStar XXIV satellite is primarily intended to provide additional capacity for our HughesNet service in North, Central and South America as well as enterprise broadband services. Capital expenditures associated with the construction and launch of the EchoStar XXIV satellite are included in Corporate and Other segment in our segment reporting. Satellite-Related Commitments As of December 31, 2022 and 2021, our satellite-related commitments were $169.3 million and $342.2 million, respectively. These include payments pursuant to: the EchoStar XXIV launch contract, 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 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, 2022. 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. We have obtained certain insurance for our EchoStar XXIV satellite covering launch plus the first year of operations. We will continue to assess circumstances going forward and make insurance-related decisions on a case-by-case basis. Fair Value of In-Orbit Incentives As of December 31, 2022 and 2021, the fair values of our in-orbit incentive obligations approximated their carrying amounts of $50.2 million and $53.2 million, respectively. Depreciable Life (In Years) As of December 31, 2022 2021 Other property and equipment, net: Land — $ 29,125 $ 28,938 Buildings and improvements 1 to 40 116,867 115,537 Furniture, fixtures, equipment and other 1 to 12 935,559 911,474 Customer premises equipment 2 to 4 855,621 1,778,061 Construction in progress 199,749 158,559 Total other property and equipment 2,136,921 2,992,569 Accumulated depreciation (1,462,337) (2,264,907) Other property and equipment, net $ 674,584 $ 727,662 During 2022, the Company identified fully depreciated assets that were no longer in use, mostly related to our customer premises equipment assets. Cost and accumulated depreciation were reduced by $1.1 billion. There was no impact to Other property and equipment, net . The following table presents the depreciation expense associated with our other property and equipment: For the years ended December 31, 2022 2021 2020 Other property and equipment depreciation expense: Buildings and improvements $ 4,780 $ 6,036 $ 5,394 Furniture, fixtures, equipment and other 85,777 90,895 94,389 Customer premises equipment 208,704 230,609 230,079 Total depreciation expense $ 299,261 $ 327,540 $ 329,862

REGULATORY AUTHORIZATIONS

REGULATORY AUTHORIZATIONS	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
REGULATORY AUTHORIZATIONS	REGULATORY AUTHORIZATIONS The following table presents our Regulatory authorizations, net: Finite lived Cost Accumulated Amortization Total Indefinite lived Total Balance, December 31, 2019 $ 58,451 $ (20,144) $ 38,307 $ 440,291 $ 478,598 Amortization expense — (4,483) (4,483) — (4,483) Currency translation adjustments 2,930 (2,012) 918 3,729 4,647 Balance, December 31, 2020 61,381 (26,639) 34,742 444,020 478,762 Amortization expense — (4,495) (4,495) — (4,495) Currency translation adjustments (4,244) 2,046 (2,198) (2,303) (4,501) Balance, December 31, 2021 57,137 (29,088) 28,049 441,717 469,766 Amortization expense — (4,150) (4,150) — (4,150) Currency translation adjustments (1,821) 1,292 (529) (2,556) (3,085) Balance, December 31, 2022 $ 55,316 $ (31,946) $ 23,370 $ 439,161 $ 462,531 Weighted-average useful life (in years) 13 Future Amortization The following table presents our estimated future amortization of our regulatory authorizations with finite lives as of December 31, 2022: Amount For the years ending December 31, 2023 $ 4,208 2024 4,216 2025 4,208 2026 4,208 2027 2,092 2028 and beyond 4,438 Total $ 23,370 Customer Relationships Patents Trademarks and Licenses Total Cost: As of December 31, 2019 $ 270,300 $ 61,283 $ 29,700 $ 361,283 As of December 31, 2020 270,300 61,283 29,700 361,283 As of December 31, 2021 270,300 61,283 29,700 361,283 Additions 4,312 — — 4,312 Foreign currency translation (328) — — (328) Retirements — (9,883) — (9,883) As of December 31, 2022 $ 274,284 $ 51,400 $ 29,700 $ 355,384 Accumulated amortization: As of December 31, 2019 $ (257,933) $ (61,097) $ (12,746) $ (331,776) Amortization expense (9,496) (93) (1,485) (11,074) As of December 31, 2020 (267,429) (61,190) (14,231) (342,850) Amortization expense (2,871) (93) (1,485) (4,449) As of December 31, 2021 (270,300) (61,283) (15,716) (347,299) Amortization expense (785) — (1,485) (2,270) Retirements — 9,883 — 9,883 As of December 31, 2022 $ (271,085) $ (51,400) $ (17,201) $ (339,686) Carrying amount: As of December 31, 2021 $ — $ — $ 13,984 $ 13,984 As of December 31, 2022 $ 3,199 $ — $ 12,499 $ 15,698 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, 2022: Amount For the years ending December 31, 2023 $ 2,282 2024 2,282 2025 2,282 2026 2,282 2027 1,496 2028 and beyond 5,074 Total $ 15,698

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	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 quarter ended December 31, 2022, we conducted a quantitative interim test of goodwill for all of our reporting units due to the sustained decline in our stock price during that period. We estimated the reporting unit's fair value using the discounted cash flow method and the market comparable method. The discounted cash flow method used the reporting unit's projections of estimated operating results and cash flows that were discounted using a weighted-average cost of capital based on a reasonable market participant’s point of view. The main assumptions supporting the cash flow projections include, but are not limited to, revenue growth, margins, discount rate, and terminal growth rate. The financial projections reflect management's best estimate of economic and market conditions over the projected period, including forecasted revenue growth, margins, capital expenditures, depreciation, and amortization. Under the market comparable method, we used the guideline company method to develop valuation multiples and compare the single reporting unit to similar publicly traded companies. Additionally, we performed a reconciliation of our estimated fair value, determined using the discounted cash flows method and the market comparable method, to the Company’s market capitalization. As a result of this interim test, no goodwill impairment was identified. The fair value of the Hughes reporting unit exceeded the carrying value by more than 20%. We concluded that there were no other indicators of impairment for the quarter ended December 31, 2022. The following table presents our goodwill: For the years ended December 31, 2022 2021 2020 Balance at beginning of period $ 511,086 $ 511,597 $ 506,953 India JV formation 23,086 — — Foreign currency translation (1,681) (511) 4,644 Balance at end of period $ 532,491 $ 511,086 $ 511,597

OTHER INTANGIBLE ASSETS

OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2022
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, 2019 $ 58,451 $ (20,144) $ 38,307 $ 440,291 $ 478,598 Amortization expense — (4,483) (4,483) — (4,483) Currency translation adjustments 2,930 (2,012) 918 3,729 4,647 Balance, December 31, 2020 61,381 (26,639) 34,742 444,020 478,762 Amortization expense — (4,495) (4,495) — (4,495) Currency translation adjustments (4,244) 2,046 (2,198) (2,303) (4,501) Balance, December 31, 2021 57,137 (29,088) 28,049 441,717 469,766 Amortization expense — (4,150) (4,150) — (4,150) Currency translation adjustments (1,821) 1,292 (529) (2,556) (3,085) Balance, December 31, 2022 $ 55,316 $ (31,946) $ 23,370 $ 439,161 $ 462,531 Weighted-average useful life (in years) 13 Future Amortization The following table presents our estimated future amortization of our regulatory authorizations with finite lives as of December 31, 2022: Amount For the years ending December 31, 2023 $ 4,208 2024 4,216 2025 4,208 2026 4,208 2027 2,092 2028 and beyond 4,438 Total $ 23,370 Customer Relationships Patents Trademarks and Licenses Total Cost: As of December 31, 2019 $ 270,300 $ 61,283 $ 29,700 $ 361,283 As of December 31, 2020 270,300 61,283 29,700 361,283 As of December 31, 2021 270,300 61,283 29,700 361,283 Additions 4,312 — — 4,312 Foreign currency translation (328) — — (328) Retirements — (9,883) — (9,883) As of December 31, 2022 $ 274,284 $ 51,400 $ 29,700 $ 355,384 Accumulated amortization: As of December 31, 2019 $ (257,933) $ (61,097) $ (12,746) $ (331,776) Amortization expense (9,496) (93) (1,485) (11,074) As of December 31, 2020 (267,429) (61,190) (14,231) (342,850) Amortization expense (2,871) (93) (1,485) (4,449) As of December 31, 2021 (270,300) (61,283) (15,716) (347,299) Amortization expense (785) — (1,485) (2,270) Retirements — 9,883 — 9,883 As of December 31, 2022 $ (271,085) $ (51,400) $ (17,201) $ (339,686) Carrying amount: As of December 31, 2021 $ — $ — $ 13,984 $ 13,984 As of December 31, 2022 $ 3,199 $ — $ 12,499 $ 15,698 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, 2022: Amount For the years ending December 31, 2023 $ 2,282 2024 2,282 2025 2,282 2026 2,282 2027 1,496 2028 and beyond 5,074 Total $ 15,698

OTHER INVESTMENTS

OTHER INVESTMENTS	12 Months Ended
	Dec. 31, 2022
Equity Method Investments and Joint Ventures [Abstract]
OTHER INVESTMENTS	OTHER INVESTMENTS The following table presents our Other investments, net : As of December 31, 2022 2021 Other investments, net: Equity method investments $ 83,523 $ 91,226 Other equity investments 141,307 91,636 Other debt investments, net 131,875 114,885 Total other investments, net $ 356,705 $ 297,747 Equity Method Investments Dish Mexico During the fourth quarter of 2021, we concluded that our 49% investment in DISH Mexico, S. de R.L. de C.V. and its subsidiaries (“Dish Mexico”), was not recoverable. Subsequently, in August 2022, we effected our exit from this investment. Therefore, in the third quarter of 2022, in conjunction with our exit, we recognized a net loss of $28.3 million, primarily due to the reclassification of accumulated foreign currency translation adjustment losses from Accumulated Other Comprehensive Income (Loss) to Gains (losses) on investments, net in the Statement of Operations. 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. Financial Information for Our Equity Method Investments The following table presents revenue recognized: For the years ended December 31, 2022 2021 2020 Deluxe $ 5,334 $ 5,480 $ 4,393 BCS $ 7,933 $ 8,278 $ 9,080 The following table presents trade accounts receivable: As of December 31, 2022 2021 Deluxe $ 3,026 $ 934 BCS $ 5,062 $ 5,544 We recorded cash distributions received from our investments of $2.0 million for the year ended December 31, 2022 that was considered a return of investment and reported in Net cash provided by (used for) investing activities in the Consolidated Statements of Cash Flows. There were no returns of investment during the years ended December 31, 2021 and 2020. Other Equity Investments The following table presents the activity on our investments: For the years ended December 31, 2022 2021 2020 Gain (loss) on investments, net $ 49,888 $ 21,256 $ (29,833) Other Debt Investments, Net The following table presents our other debt investments, net: As of December 31, 2022 2021 Other debt investments, net: Cost basis $ 143,267 $ 127,433 Discount (8,010) (9,602) Allowance for credit losses (3,382) (2,946) Total other debt investments, net $ 131,875 $ 114,885 The following table presents the activity in our allowance for credit losses for these investments: For the years ended December 31, 2022 2021 2020 Balance at the beginning of the period $ 2,946 $ 2,513 $ — Credit Losses (1) 436 433 2,513 Balance at end of period $ 3,382 $ 2,946 $ 2,513 (1) The impact of adopting ASC 326 on January 1, 2020 was a $2.1 million adjustment to Accumulated earnings (losses). The following table presents the interest income, net related to our debt investments, net: For the years ended December 31, 2022 2021 2020 Interest income, net Interest income $ 20,496 $ 17,191 $ 14,736 Credit losses (436) (433) (367) Total interest income, net $ 20,060 $ 16,758 $ 14,369

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
LONG-TERM DEBT	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, 2022 2021 Carrying Amount Fair Value Carrying Amount Fair Value Senior Secured Notes: 5 1/4% Senior Secured Notes due 2026 5.320% $ 750,000 $ 727,763 $ 750,000 $ 825,555 Senior Unsecured Notes: 6 5/8% Senior Unsecured Notes due 2026 6.688% 750,000 707,490 750,000 838,740 Less: Unamortized debt issuance costs (3,223) — (4,006) — Total long-term debt, net $ 1,496,777 $ 1,435,253 $ 1,495,994 $ 1,664,295 2026 Senior Secured Notes and 2026 Senior Unsecured Notes On July 27, 2016, our subsidiary Hughes Satellite Systems Corporation (“HSSC”) 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: • secured obligations of HSSC; • secured by security interests in substantially all existing and future tangible and intangible assets of HSSC and certain of its subsidiaries on a first priority basis, subject to certain exceptions; • effectively junior to HSSC’s 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 HSSC’s 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 existing and future obligations of HSSC that are expressly subordinated to the 2026 Senior Secured Notes; • structurally junior to any existing and future obligations of any of HSSC’s 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 HSSC’s 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: • unsecured senior obligations of HSSC; • 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 HSSC’s obligations that are secured to the extent of the value of the collateral securing such obligations; • senior in right of payment to all existing and future obligations of HSSC that are expressly subordinated to the 2026 Senior Unsecured Notes; • structurally junior to any existing and future obligations of any of HSSC’s 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 HSSC’s 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 HSSC’s ability and, in certain instances, the ability of certain of HSSC’s subsidiaries to: • incur additional debt; • pay dividends or make distributions on HSSC’s or their capital stock or repurchase HSSC’s 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 its 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, HSSC 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. Debt Issuance Costs For the years ended December 31, 2022, 2021 and 2020, we amortized $0.8 million, $2.4 million and $4.3 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.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	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, 2022 2021 2020 Domestic $ 354,234 $ 269,400 $ 108,078 Foreign (121,011) (141,053) (135,913) Income (loss) before income taxes $ 233,223 $ 128,347 $ (27,835) The following table presents the components of Income tax benefit (provision), net , in the Consolidated Statements of Operations: For the years ended December 31, 2022 2021 2020 Current benefit (provision), net: Federal $ (29,703) $ (9,324) $ (2,750) State (11,017) (15,171) (4,868) Foreign (4,525) (3,467) (2,116) Total current benefit (provision), net $ (45,245) $ (27,962) $ (9,734) Deferred benefit (provision), net: Federal $ (17,509) $ (41,665) $ (9,707) State (7,051) (2,155) 3,497 Foreign 3,130 6,156 (8,125) Total deferred benefit (provision), net (21,430) (37,664) (14,335) Total income tax benefit (provision), net $ (66,675) $ (65,626) $ (24,069) 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, 2022 2021 2020 Statutory rate $ (48,977) $ (26,953) $ 5,845 State income taxes, net of federal benefit (provision) (15,754) (14,140) (349) Permanent differences (2,871) (5,804) (2,209) Tax credits, including withholding tax 8,907 6,268 587 Valuation allowance (18,012) (40,743) (44,212) Rates different than statutory 17,404 18,137 17,180 Other (7,372) (2,391) (911) Total income tax benefit (provision), net $ (66,675) $ (65,626) $ (24,069) The following table presents the components of our deferred tax assets and liabilities: As of December 31, 2022 2021 Deferred tax assets: Net operating losses, credit and other carryforwards $ 220,675 $ 253,767 Other investments 3,556 44,651 Accrued expenses 54,076 31,996 Stock-based compensation 5,645 7,067 Other assets 10,495 19,776 Total deferred tax assets 294,447 357,257 Valuation allowance (224,731) (234,571) Deferred tax assets after valuation allowance $ 69,716 $ 122,686 Deferred tax liabilities: Property and equipment, regulatory authorizations, and other intangibles $ (467,486) $ (493,093) Other liabilities (18,840) (27,860) Total deferred tax liabilities (486,326) (520,953) Total net deferred tax liabilities $ (416,610) $ (398,267) Net deferred tax assets (liabilities) foreign jurisdiction $ (5,310) $ (7,242) Net deferred tax assets (liabilities) domestic (411,300) (391,025) Total net deferred tax assets (liabilities) $ (416,610) $ (398,267) Overall, our net deferred tax assets were offset by a valuation allowance of $224.7 million and $234.6 million as of December 31, 2022 and 2021, respectively. The valuation allowance decreased due to the removal of the valuation allowance on a disposed investment and on the net operating loss carryforwards of a foreign subsidiary. The decrease was partially offset by an increase in the net operating loss carryforwards of certain foreign subsidiaries that management does not believe will be realized. 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, 2022, we had net operating loss carryforwards of $732.0 million, including $721.2 million of foreign net operating loss carryforwards. The net operating loss carryforwards associated with India will begin to expire in 2027. As of December 31, 2022, we have tax credit carryforwards of $75.7 million and $83.2 million for federal and state income tax purposes, respectively. If not utilized, the federal tax credit carryforwards will begin to expire in 2035. As of December 31, 2022, 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, 2022 and 2021, we had net deferred tax assets related to our foreign subsidiaries of $8.0 million and $5.4 million, respectively, which were recorded in Other non-current assets, net Accounting for Uncertainty in Income Taxes In addition to filing U.S. federal income tax returns, we file income tax returns in all states that impose an income tax. As of December 31, 2022, 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, 2022, we are currently being audited by the Indian tax authorities for fiscal years 2004 through 2021 and the German tax authority for calendar years 2016 through 2019. 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, 2022 2021 2020 Unrecognized tax benefit balance as of beginning of period: $ 150,276 $ 150,060 $ 70,401 Additions based on tax positions related to the current year 1,407 193 3,349 Additions based on tax positions related to prior years 1,646 105 76,882 Reductions based on tax positions related to prior years (14,441) (82) (572) Reductions based on expirations of statute of limitations (927) — — Balance as of end of period $ 137,961 $ 150,276 $ 150,060 As of December 31, 2022 and 2021, we had $138.0 million and $150.3 million, respectively, of unrecognized income tax benefits, all of which, if recognized, would affect our effective tax rate. Additions based on tax positions related to prior years in 2020 include amounts in our deferred tax assets previously considered contingent liabilities related to combined state filings with DISH Network Corporation (“DISH”) and its subsidiaries (together with DISH, “Dish Network”). During 2020, we and DISH Network concluded that combined state filings were no longer required. The amounts on this schedule have been reduced by $14.3 million without tax effect to reflect the change in filing status.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY Preferred Stock Our board of directors is authorized to issue preferred stock and may divide such preferred stock into series and, with respect to each series, to determine the preferences and rights and the qualifications, limitations or restrictions of the series, including the dividend rights, conversion rights, voting rights, redemption rights and terms, liquidation preferences, sinking fund provisions, the number of shares constituting the series and the designation of such series. Our board of directors may, without stockholder approval, issue additional preferred stock of existing or new series with voting and other rights that could adversely affect the voting power of the holders of common stock and could have certain anti-takeover effects. Common Stock Our Class A, Class B, and Class C common stock are equivalent except for voting rights. Holders of Class A and Class C common stock are entitled to one vote per share and holders of Class B common stock are entitled to 10 votes per share. Upon a change in control of the Company, each holder of outstanding shares of Class C common stock is entitled to 10 votes for each share of Class C common stock held. Each share of Class B and Class C common stock is convertible, at the option of the holder, into one share of Class A common stock. Charles W. Ergen, our Chairman, and certain entities established for the benefit of his family beneficially own all outstanding Class B common stock. There are no shares of Class C common stock outstanding. Any holder of Class D common stock is not entitled to a vote on any matter or to convert the shares of Class D common stock into any other class of common stock. There are no shares of Class D common stock outstanding. Each share of common stock is entitled to receive its pro rata share, based upon the number of shares of common stock held, of dividends and distributions upon liquidation. Common Stock Repurchase Program Pursuant to a stock repurchase program approved by our board of directors, we were authorized to repurchase up to $500.0 million of our Class A common stock through December 31, 2022. The following table presents information with respect to purchases made by the Company: Period Total Number of Shares (or Units) Purchased Average Price Paid Per Share (or Unit) Total Number of Shares (or Units) Purchased as Part of Publicly Disclosed Plans or Program Maximum Number (or Approximate Dollar Value) of Shares (or Units) That May Yet Be Purchased under the Plans or Program (1) Beginning Balance $ 500,000 Year ended December 31, 2020 1,905,906 $ 22.79 1,905,906 456,542 Year ended December 31, 2021 10,941,872 23.90 10,941,872 194,933 Year ended December 31, 2022 3,980,612 22.42 3,980,612 410,736 Total 16,828,390 $ 23.43 16,828,390 $ 410,736 (1) On November 2, 2021, our Board of Directors authorized us to repurchase up to $500.0 million of our Class A common stock commencing January 1, 2022 through and including December 31, 2022. In addition, on October 20, 2022, our Board of Directors authorized us to repurchase up to $500.0 million of our Class A common stock commencing January 1, 2023 through and including December 31, 2023. All shares repurchased reflected in the table above have been converted to treasury shares.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2022
Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS Employee Stock Purchase Plan 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. We match 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. Our match is calculated each pay period there is an employee contribution. In addition, we may make an annual discretionary contribution to the Plan to be made in cash or our stock. Our 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, discretionary contributions and shares: For the years ended December 31, 2022 2021 2020 Matching contributions $ 5,475 $ 5,434 $ 5,239 Fair value of discretionary contributions of our Class A common stock, net of forfeitures, under 401(k) plan $ 7,042 $ 7,125 $ 6,921 Approximate number of shares 267,000 336,000 160,000

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement, Noncash Expense [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION Stock Incentive Plans We maintain stock incentive plans to attract and retain officers, directors, employees, consultants and advisors. Stock awards under these plans may include both performance-based and non-performance-based stock incentives. As of December 31, 2022, we had outstanding stock options to acquire approximately 6.4 million shares of our Class A common stock under these plans. Stock options granted prior to December 31, 2022 were granted with exercise prices equal to or greater than the market value of our Class A common stock at the date of grant or the last trading day prior to the date of grant (if the grant date is not a trading day) and generally with a maximum term of ten years for our officers and employees and five years for our non-employee directors. While we generally issue stock awards subject to vesting, typically over five years, some stock awards have been granted with immediate or longer vesting periods or that vest only upon the achievement of certain performance objectives. Under these plans, we grant to certain of our employees awards of fully vested shares of Class A common stock under our Employee Innovator Recognition Program, which is available to all of our eligible employees. As of December 31, 2022, we had approximately 4.2 million shares of our Class A common stock available for future grant under our stock incentive plans. The following table presents our exercise prices for stock options outstanding and exercisable as of December 31, 2022: Options Outstanding Options Exercisable Exercise Price Range Number Outstanding as of December 31, 2022 Weighted- Average Remaining Contractual Term (In Years) Weighted- Average Exercise Price Number Exercisable as of December 31, 2022 Weighted- Average Remaining Contractual Term (In Years) Weighted- Average Exercise Price $0.00 - $20.00 42,500 7 $ 18.80 25,000 5 $ 19.61 $20.01 - $25.00 290,000 8 24.45 82,000 7 24.46 $25.01 - $30.00 2,651,867 8 25.88 400,267 0 29.58 $30.01 - $35.00 414,914 5 32.27 280,269 5 32.81 $35.01 - $40.00 1,274,771 6 38.78 885,056 5 38.73 $40.01 - $45.00 861,303 2 42.11 858,303 2 42.10 $45.01 - $50.00 814,925 4 48.67 786,110 4 48.77 $50.01 - $55.00 43,142 5 52.66 41,989 5 52.67 6,393,422 6 34.03 3,358,994 3 40.04 Stock Award Activity The following table presents our stock option activity: For the years ended December 31, 2022 2021 2020 Options Weighted- Average Exercise Price Options Weighted- Average Exercise Price Options Weighted- Average Exercise Price Total options outstanding, beginning of period 4,799,255 $ 38.86 4,804,891 $ 39.48 4,812,644 $ 43.40 Granted 2,412,253 25.14 325,500 24.49 180,500 30.39 Exercised — — (22,264) 18.32 (45,170) 18.93 Forfeited and canceled (818,086) 36.29 (308,872) 34.79 (143,083) 41.58 Total options outstanding, end of period 6,393,422 34.03 4,799,255 38.86 4,804,891 39.48 Exercisable at end of period 3,358,994 40.04 3,386,174 39.99 3,045,000 39.42 The following table presents our additional share-based compensation disclosures: For the years ended December 31, 2022 2021 2020 Tax benefits from stock options exercised $ — $ 304 $ 173 Aggregate intrinsic value of our stock options exercised $ — $ 238 $ 603 Stock-Based Compensation The following table presents our total non-cash, stock-based compensation expense: For the years ended December 31, 2022 2021 2020 Stock-based compensation expense: Research and development expenses $ 832 $ 530 $ 551 Selling, general and administrative expenses 10,714 7,169 8,327 Total stock-based compensation expense $ 11,546 $ 7,699 $ 8,878 The income tax benefits related to stock-based compensation expense was $0.8 million, $1.5 million and $1.7 million for the years ended December 31, 2022, 2021 and 2020, respectively. As of December 31, 2022, total unrecognized stock-based compensation cost, net of estimated forfeitures, related to our unvested stock awards was $27.9 million. This amount is based on an estimated future forfeiture rate of 2.0% per year and will be recognized over a weighted-average period of approximately two years. Valuation of Stock Options The fair value of each stock option granted for the years ended December 31, 2022, 2021 and 2020 was estimated at the date of the grant using a Black-Scholes option valuation model. The following table presents the estimated grant-date fair values and related assumptions: For the years ended December 31, 2022 2021 2020 Assumptions: Risk-free interest rate 1.35% - 4.02% 0.48% - 1.11% 0.25% - 1.72% Volatility 32.67% - 34.84% 29.91% - 34.51% 24.32% - 30.07% Expected term of options (in years) 4.1 - 6.0 4.0 - 5.9 4.0 - 5.9 Weighted-average grant-date fair value $5.97 - $9.27 $6.20 - $8.32 $6.56 - $11.63 We do not currently intend to pay dividends on our common stock and accordingly, the dividend yield used in the Black-Scholes option valuation model was assumed to be zero for all periods. The Black-Scholes option valuation model was developed for use in estimating the fair value of traded stock options which have no vesting restrictions and are fully transferable. Consequently, our estimate of fair value may differ from that determined using other valuation models. Further, the Black-Scholes option valuation model requires the input of subjective assumptions. Changes in the subjective input assumptions can materially affect the fair value estimate. Based on the closing market price of our Class A common stock on December 31, 2022, the aggregate intrinsic value of our stock options was $0.0 million for options outstanding and $0.0 million for options exercisable as of December 31, 2022.

RELATED PARTY TRANSACTIONS - DI

RELATED PARTY TRANSACTIONS - DISH NETWORK	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS - DISH NETWORK	RELATED PARTY TRANSACTIONS - DISH NETWORK Overview EchoStar and DISH have operated as separate publicly-traded companies since 2008 (the “Spin-off”). A substantial majority of the voting power of the shares of each of EchoStar and DISH is owned beneficially by Charles W. Ergen, our Chairman, and by certain entities established for the benefit of his family. In January 2017, we and certain of our subsidiaries entered into a share exchange agreement (the “Share Exchange Agreement”) with DISH and certain of its subsidiaries pursuant to which, in February 2017, we received all of the shares of preferred tracking stock previously issued by us and one of our subsidiaries (the “Tracking Stock”), representing an 80% economic interest in the residential retail satellite broadband business of our Hughes segment, in exchange for 100% of the equity interests of certain EchoStar subsidiaries that held substantially all of our EchoStar Technologies businesses and certain other assets (collectively, the “Share Exchange”). The Tracking Stock was retired in March 2017. In September 2019, pursuant to a master transaction agreement (the “Master Transaction Agreement”) with DISH and a wholly-owned subsidiary of DISH (“Merger Sub”), (i) we transferred certain real property and the various businesses, products, licenses, technology, revenues, billings, operating activities, assets and liabilities primarily related to the former portion of our ESS segment that managed, marketed and provided (1) broadcast satellite services primarily to DISH Network and our former joint venture Dish Mexico, and (2) telemetry, tracking and control (“TT&C”) services for satellites owned by DISH Network and a portion of our other businesses (collectively, the “BSS Business”) to one of our former subsidiaries, EchoStar BSS Corporation (“BSS Corp.”), (ii) we distributed to each holder of shares of our Class A or Class B common stock entitled to receive consideration in the transaction an amount of shares of common stock of BSS Corp., par value $0.001 per share (“BSS Common Stock”), equal to one share of BSS Common Stock for each share of our Class A or Class B common stock owned by such stockholder (the “Distribution”); and (iii) immediately after the Distribution, (1) Merger Sub merged with and into BSS Corp. (the “Merger”), such that BSS Corp. became a wholly-owned subsidiary of DISH and with DISH then owning and operating the BSS Business, and (2) each issued and outstanding share of BSS Common Stock owned by EchoStar stockholders was converted into the right to receive 0.23523769 shares of DISH Class A common stock, par value $0.001 per share (“DISH Common Stock”) ((i) - (iii) collectively, the “BSS Transaction”). In connection with and following the Spin-off, the Share Exchange and the BSS Transaction, we and DISH Network entered into certain agreements pursuant to which we obtain certain products, services and rights from DISH Network; DISH Network obtains certain products, services and rights from us; and we and DISH Network indemnify each other against certain liabilities arising from our respective businesses. Generally, the amounts we or DISH Network pay for products and services provided under the agreements are based on cost plus a fixed margin (unless noted differently below), which varies depending on the nature of the products and services provided. We may also enter into additional agreements with DISH Network in the future. Services and Other Revenue — DISH Network The following table presents our Services and other revenue - DISH Network : For the years ended December 31, 2022 2021 2020 Services and other revenue - DISH Network $ 30,191 $ 33,884 $ 36,531 The following table presents the related trade accounts receivable: As of December 31, 2022 2021 Trade accounts receivable - DISH Network $ 3,492 $ 4,244 Satellite Capacity Leased to DISH Network. Effective January 2008, DISH Network began leasing satellite capacity from us on the EchoStar IX satellite. We terminated the provision of this satellite capacity in December 2022. Telesat Obligation Agreement. In September 2009, we entered into an agreement with Telesat Canada to lease satellite capacity from Telesat Canada on all 32 direct broadcast satellite (“DBS”) transponders on the Nimiq 5 satellite at the 72.7 degree west longitude orbital location (the “Telesat Transponder Agreement”). In September 2009, we entered into an agreement with DISH Network, pursuant to which DISH Network leased satellite capacity from us on all 32 of the DBS transponders covered by the Telesat Transponder Agreement (the “DISH Nimiq 5 Agreement”). Under the terms of the DISH Nimiq 5 Agreement, DISH Network made certain monthly payments to us that commenced in September 2009, when the Nimiq 5 satellite was placed into service. We transferred the Telesat Transponder Agreement to DISH Network in September 2019 as part of the BSS Transaction; however, we retained certain obligations related to DISH Network’s performance under that agreement and we entered into an agreement with DISH Network whereby DISH Network compensates us for retaining such obligations. Real Estate Leases to DISH Network. We have entered into lease agreements pursuant to which DISH Network leases certain real estate from us. The rent on a per square foot basis for each of the leases is comparable to per square foot rental rates of similar commercial property in the same geographic area at the time of the leases or subsequent amendments. Additionally, DISH Network compensates us for its portion of the taxes, insurance, utilities and/or maintenance of the premises. The terms of each of the leases are set forth below: • 100 Inverness Occupancy License Agreement — In March 2017, we and DISH Network entered into a license agreement for DISH Network to use certain of our space at 100 Inverness Terrace East, Englewood, Colorado for an initial period ending in December 2020. We and DISH Network have amended this lease over time to, among other things, extend the term through December 2023. This agreement may be terminated by either party upon 180 days’ prior notice. In connection with the BSS Transaction, we transferred to DISH Network the Englewood Satellite Operations Center located at 100 Inverness Terrace East, including any and all equipment, hardware licenses, software, processes, software licenses, furniture and technical documentation associated with the satellites transferred in the BSS Transaction. • Meridian Lease Agreement — The lease for all of 9601 S. Meridian Blvd., Englewood, Colorado was originally for a period ending in December 2016. We and DISH Network have amended this lease over time to, among other things, extend the term through December 2023. TerreStar Agreement. In March 2012, DISH Network completed its acquisition of substantially all the assets of TerreStar Networks Inc. (“TerreStar”). Prior to DISH Network’s acquisition of substantially all the assets of TerreStar and our completion of the Hughes Acquisition, TerreStar and HNS entered into various agreements pursuant to which we provide, among other things, warranty, operations and maintenance and hosting services for TerreStar’s ground-based communications equipment (the “TerreStar Agreements”). In December 2017, we and DISH Network amended these agreements, effective as of January 1, 2018, to reduce certain pricing terms through December 31, 2023 and to modify certain termination provisions. DISH Network generally has the right to continue to receive warranty services from us for our products on a month-to-month basis unless terminated by DISH Network upon at least 21 days’ written notice to us. DISH Network generally has the right to continue to receive operations and maintenance services from us on a quarter-to-quarter basis unless these services are terminated by DISH Network upon at least 90 days’ written notice to us. In addition, DISH Network generally may terminate any and all services for convenience subject to providing us with prior notice and/or payment of termination charges. In March 2020, we entered into an agreement with DISH Network pursuant to which we perform certain work and provide certain credits to amounts owed to us under the TerreStar Agreements in exchange for DISH Network’s granting us rights to use certain satellite capacity under the Amended and Restated Professional Services Agreement (as defined below). As a result, we and DISH Network amended the TerreStar Agreements to suspend our provision of warranty services to DISH Network from April 2020 through December 2020. Following the expiration of this suspension, we have recommenced providing warranty services to DISH Network. In May 2022, we and DISH Network amended the agreement for the provision of hosting services to extend the term until May 2027. Hughes Broadband Distribution Agreement. Effective October 2012, we and DISH Network entered into a distribution agreement (the “Distribution Agreement”) pursuant to which DISH Network has the right, but not the obligation, to market, sell and distribute our Gen 4 HughesNet service. DISH Network pays us a monthly per subscriber wholesale service fee for our Gen 4 HughesNet service based upon a subscriber’s service level and based upon certain volume subscription thresholds. The Distribution Agreement also provides that DISH Network has the right, but not the obligation, to purchase certain broadband equipment from us to support the sale of the Gen 4 HughesNet service. The Distribution Agreement had an initial term of five years with automatic renewal for successive one-year terms unless terminated by either party with a written notice at least 180 days’ before the expiration of the then-current term. In February 2014, we and DISH Network entered into an amendment to the Distribution Agreement which, among other things, extended the initial term of the Distribution Agreement until March 2024. Upon expiration or termination of the Distribution Agreement, we and DISH Network will continue to provide our Gen 4 HughesNet service to the then-current DISH Network subscribers pursuant to the terms and conditions of the Distribution Agreement. DBSD North America Agreement. In March 2012, DISH Network completed its acquisition of all of the equity of DBSD North America, Inc. (“DBSD North America”). Prior to DISH Network’s acquisition of DBSD North America and our completion of the Hughes Acquisition, DBSD North America and HNS entered into various agreements pursuant to which we provide, among other things, warranty, operations and maintenance and hosting services of DBSD North America’s gateway and ground-based communications equipment. In December 2017, we and DBSD North America amended these agreements, effective as of January 1, 2018, to reduce certain pricing terms through December 31, 2023 and to modify certain termination provisions. DBSD North America has the right to continue to receive operations and maintenance services from us on a quarter-to-quarter basis, unless terminated by DBSD North America upon at least 120 days’ written notice to us. In February 2019, we further amended these agreements to provide DBSD North America with the right to continue to receive warranty services from us on a month-to-month basis until December 2023, unless terminated by DBSD North America upon at least 21 days’ written notice to us. The provision of hosting services will continue until February 2027 unless terminated by DBSD North America upon at least 180 days’ written notice to us. In addition, DBSD North America generally may terminate any and all such services for convenience, subject to providing us with prior notice and/or payment of termination charges. Operating Expenses — DISH Network The following table presents our operating expenses related to DISH Network: For the years ended December 31, 2022 2021 2020 Operating expenses - DISH Network $ 5,533 $ 5,935 $ 5,793 The following table presents the related trade accounts payable: As of December 31, 2022 2021 Trade accounts payable - DISH Network $ 669 $ 503 Real Estate Leases from DISH Network. Effective March 2017, we entered into a lease with DISH Network for certain space at 530 EchoStar Drive in Cheyenne, Wyoming for an initial period ending in February 2019. In August 2018, we exercised our option to renew this lease for a one-year period ending in February 2020. In connection with the BSS Transaction, we transferred the Cheyenne Satellite Operations Center, including any equipment, software licenses, and furniture located within, to DISH Network and amended this lease to reduce the space provided to us for the Cheyenne Satellite Access Center for a period ending in September 2021. In March 2021, we exercised our option to renew this lease for a one-year period ending September 2022 and amended the lease to provide us the option to renew this lease for up to three Collocation and Antenna Space Agreements . We and DISH Network entered into an agreement pursuant to which DISH Network provided us with collocation space in El Paso, Texas. This agreement was for an initial period ending in July 2015, and provided us with renewal options for four consecutive three-year terms. We exercised our first renewal option for a period commencing in August 2015 and ending in July 2018, in April 2018 we exercised our second renewal option for a period ending in July 2021, and in May 2021 we exercised our third renewal option for a period ending in July 2024. In connection with the Share Exchange, effective March 2017, we also entered into certain agreements pursuant to which DISH Network provides collocation and antenna space to EchoStar through February 2022 at the following locations: Cheyenne, Wyoming; Gilbert, Arizona; New Braunfels, Texas; Monee, Illinois; Spokane, Washington; and Englewood, Colorado. In October 2019, we provided a termination notice for our New Braunfels, Texas agreement effective May 2020. In November 2020, we provided a termination notice for one of our Englewood, Colorado agreements effective May 2021. In November 2021, we exercised our right to renew the collocation agreements at Gilbert, Arizona, Cheyenne, Wyoming, Spokane, Washington, Englewood, Colorado and Monee, Illinois for a period ending in February 2025. In August 2017, we and DISH Network also entered into certain other agreements pursuant to which DISH Network provides additional collocation and antenna space to us in Monee, Illinois and Spokane, Washington through August 2022. In May 2022, we exercised our right to renew such other agreements at Monee, Illinois and Spokane, Washington through August 2025. Generally, we may renew our collocation and antenna space agreements for three-year periods by providing DISH Network with prior written notice no more than 120 days but no less than 90 days prior to the end of the then-current term. We may terminate certain of these agreements with 180 days’ prior written notice. In September 2019, in connection with the BSS Transaction, we entered into an agreement pursuant to which DISH Network provided us with certain additional collocation space in Cheyenne, Wyoming for a period that ended in September 2020. The fees for the services provided under these agreements depend on the number of racks located at the location. Also in connection with the BSS Transaction, in September 2019, we entered into an agreement pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming for a period of five years commencing in August 2020, with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term. In March 2021, we entered into additional agreements pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming, and the right to use an antenna and certain space in Gilbert, Arizona. Both agreements are for a period of five years with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term. Hughes Broadband Master Services Agreement . In conjunction with the launch of our EchoStar XIX satellite, in March 2017, we and DISH Network entered into a master service agreement (the “Hughes Broadband MSA”) pursuant to which DISH Network, among other things: (i) has the right, but not the obligation, to market, promote and solicit orders and upgrades for our Gen 5 HughesNet service and related equipment and other telecommunication services and (ii) installs Gen 5 HughesNet service equipment with respect to activations generated by DISH Network. Under the Hughes Broadband MSA, we and DISH Network make certain payments to each other relating to sales, upgrades, purchases and installation services. The current term of the Hughes Broadband MSA is through March 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 $6.8 million, $8.4 million and $16.6 million for the years ended December 31, 2022, 2021 and 2020, respectively. 2019 TT&C Agreement . In September 2019, in connection with the BSS Transaction, we entered into an agreement pursuant to which DISH Network provides TT&C services to us for a period ending in September 2021, with the option for us to renew for a one-year period upon written notice at least 90 days prior to the initial expiration (the “2019 TT&C Agreement”). In June 2021, we amended the 2019 TT&C Agreement to extend the term until September 2022 and added the option for us to renew the 2019 TT&C Agreement up to an additional three years. In September 2022, we exercised the option to renew the 2019 TT&C Agreement until September 2023. 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. Other Receivables - DISH Network The following table presents our other receivables owed from DISH Network: As of December 31, 2022 2021 Other receivables - DISH Network, current $ — $ 12,705 Other receivables - DISH Network, noncurrent $ 74,923 $ 77,920 Tax Sharing Agreement. Effective December 2007, we and DISH Network entered into a tax sharing agreement (the “Tax Sharing Agreement”) in connection with the Spin-off. This agreement governs our and DISH Network’s respective rights, responsibilities and obligations after the Spin-off with respect to taxes for the periods ending on or before the Spin-off. Generally, all pre-Spin-off taxes, including any taxes that are incurred as a result of restructuring activities undertaken to implement the Spin-off, are borne by DISH Network and DISH Network indemnifies us for such taxes. However, DISH Network is not liable for and does not indemnify us for any taxes that are incurred as a result of the Spin-off or certain related transactions failing to qualify as tax-free distributions pursuant to any provision of Section 355 or Section 361 of the Internal Revenue Code of 1986, as amended (the “Code”), because of: (i) a direct or indirect acquisition of any of our stock, stock options or assets; (ii) any action that we take or fail to take or (iii) any action that we take that is inconsistent with the information and representations furnished to the IRS in connection with the request for the private letter ruling, or to counsel in connection with any opinion being delivered by counsel with respect to the Spin-off or certain related transactions. In such case, we will be solely liable for, and will indemnify DISH Network for any resulting taxes, as well as any losses, claims and expenses. The Tax Sharing Agreement will terminate after the later of the full period of all applicable statutes of limitations, including extensions, or once all rights and obligations are fully effectuated or performed. In light of the Tax Sharing Agreement, among other things, and in connection with our consolidated federal income tax returns for certain tax years prior to and for the year of the Spin-off, in September 2013, we and DISH Network agreed upon a supplemental allocation of the tax benefits arising from certain tax items resolved in the course of the IRS’s examination of our consolidated tax returns. Prior to the agreement with DISH Network in 2013, the federal tax benefits were reflected as a deferred tax asset for depreciation and amortization, which was netted in our non-current deferred tax liabilities. Under the agreement with DISH Network from 2013, DISH Network is paying us the federal tax benefit it receives at such time as we would have otherwise been able to realize such tax benefit. We recorded a current receivable from DISH Network in Other receivables - DISH Network, current and a non-current receivable from DISH Network in Other receivables - DISH Network, noncurrent and a corresponding increase in our Deferred tax liabilities, net to reflect the effects of this agreement. In addition, in September 2013, we and DISH Network agreed upon a tax sharing arrangement for filing certain combined state income tax returns and a method of allocating the respective tax liabilities between us and DISH Network for such combined returns, through the taxable period ending on December 31, 2017 (the “State Tax Arrangement”). In August 2018, we and DISH Network amended the Tax Sharing Agreement and the 2013 agreements (the “Tax Sharing Amendment”). Under the Tax Sharing Amendment, to the extent permitted by applicable tax law, DISH Network is entitled to apply the benefit of our 2009 net operating losses (the “SATS 2009 NOLs”) to DISH Network’s federal tax return for the year ended December 31, 2008, in exchange for DISH Network paying us over time the value of the net annual federal income taxes paid by us that would have been otherwise offset by the SATS 2009 NOLs. The Tax Sharing Amendment also requires us and DISH Network to pay the other for the benefits of certain past and future federal research and development tax credits that we or DISH Network receive or received as a result of being part of a controlled group under the Code, and requires DISH Network to compensate us for certain past tax losses utilized by DISH Network and for certain past and future excess California research and development tax credits generated by us and used by DISH Network. In addition, the Tax Sharing Amendment extends the term of the State Tax Arrangement to the earlier of termination of the Tax Sharing Agreement, a change in control of either us or DISH Network or, for any particular state, if we and DISH Network no longer file a combined tax return for such state. We and DISH Network filed combined income tax returns in certain states from 2008 through 2019. We have earned and recognized tax benefits for certain state income tax credits that we would be unable to fully utilize currently if we had filed separately from DISH Network. We have charged Additional paid-in capital in prior periods when DISH Network has utilized such tax benefits. We expect to increase Additional paid-in capital upon receipt of any consideration that DISH Network pays to us in exchange for these tax credits. For the year ended December 31, 2022, we have recorded a decrease to Additional paid-in capital for $6.3 million for payments received from DISH Network. Master Transaction Agreement. In May 2019, we and BSS Corp. entered into the Master Transaction Agreement with DISH and Merger Sub with respect to the BSS Transaction. Pursuant to the terms of the Master Transaction BSS Transaction Intellectual Property and Technology License Agreement. Effective September 2019, in connection with the BSS Transaction, we and DISH Network entered into an intellectual property and technology license agreement (the “BSS IPTLA”) pursuant to which we and DISH Network license to each other certain intellectual property and technology. The BSS IPTLA will continue in perpetuity, unless mutually terminated by the parties. Pursuant to the BSS IPTLA, we granted to DISH Network a license to our intellectual property and technology for use by DISH Network, among other things, in connection with its continued operation of the BSS Business acquired pursuant to the BSS Transaction, including a limited license to use the “ESS” and “ECHOSTAR SATELLITE SERVICES” trademarks during a transition period. EchoStar retains full ownership of the “ESS” and “ECHOSTAR SATELLITE SERVICES” trademarks. In addition, DISH Network granted a license back to us, among other things, for the continued use of all intellectual property and technology that is used in our retained businesses but the ownership of which was transferred to DISH Network pursuant to the BSS Transaction. BSS Transaction Employee Matters Agreement. Effective September 2019, in connection with the BSS Transaction, we and DISH Network entered into an employee matters agreement that addressed the transfer of employees from us to DISH Network, including certain benefit and compensation matters and the allocation of responsibility for employee related liabilities relating to current and past employees of the BSS Business. DISH Network assumed employee-related liabilities relating to the BSS Business as part of the BSS Transaction, except that we are responsible for certain pre-BSS Transaction compensation and benefits for employees who transferred to DISH Network in connection with the BSS Transaction. Share Exchange Agreement . In February 2017 we consummated the Share Exchange, following which we no longer operate the transferred EchoStar Technologies businesses and the Tracking Stock was retired and is no longer outstanding and all agreements, arrangements and policy statements with respect to such Tracking Stock terminated and are of no further effect. Pursuant to the Share Exchange Agreement, we transferred certain assets, investments in joint ventures, spectrum licenses and real estate properties and DISH Network assumed certain liabilities relating to the transferred assets and businesses. The Share Exchange Agreement contained customary representations and warranties by the parties, including representations by us related to the transferred assets, Share Exchange Employee Matters Agreement . Effective March 2017, in connection with the Share Exchange, we and DISH Network entered into an employee matters agreement that addressed the transfer of employees from us to DISH Network, including certain benefit and compensation matters and the allocation of responsibility for employee related liabilities relating to current and past employees of the transferred businesses. DISH Network assumed employee-related liabilities relating to the transferred businesses as part of the Share Exchange, except that we are responsible for certain pre-Share Exchange employee related litigation, and compensation and benefits for employees who transferred to DISH Network in connection with the Share Exchange.

RELATED PARTY TRANSACTIONS - OT

RELATED PARTY TRANSACTIONS - OTHER	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS - OTHER	RELATED PARTY TRANSACTIONS - DISH NETWORK Overview EchoStar and DISH have operated as separate publicly-traded companies since 2008 (the “Spin-off”). A substantial majority of the voting power of the shares of each of EchoStar and DISH is owned beneficially by Charles W. Ergen, our Chairman, and by certain entities established for the benefit of his family. In January 2017, we and certain of our subsidiaries entered into a share exchange agreement (the “Share Exchange Agreement”) with DISH and certain of its subsidiaries pursuant to which, in February 2017, we received all of the shares of preferred tracking stock previously issued by us and one of our subsidiaries (the “Tracking Stock”), representing an 80% economic interest in the residential retail satellite broadband business of our Hughes segment, in exchange for 100% of the equity interests of certain EchoStar subsidiaries that held substantially all of our EchoStar Technologies businesses and certain other assets (collectively, the “Share Exchange”). The Tracking Stock was retired in March 2017. In September 2019, pursuant to a master transaction agreement (the “Master Transaction Agreement”) with DISH and a wholly-owned subsidiary of DISH (“Merger Sub”), (i) we transferred certain real property and the various businesses, products, licenses, technology, revenues, billings, operating activities, assets and liabilities primarily related to the former portion of our ESS segment that managed, marketed and provided (1) broadcast satellite services primarily to DISH Network and our former joint venture Dish Mexico, and (2) telemetry, tracking and control (“TT&C”) services for satellites owned by DISH Network and a portion of our other businesses (collectively, the “BSS Business”) to one of our former subsidiaries, EchoStar BSS Corporation (“BSS Corp.”), (ii) we distributed to each holder of shares of our Class A or Class B common stock entitled to receive consideration in the transaction an amount of shares of common stock of BSS Corp., par value $0.001 per share (“BSS Common Stock”), equal to one share of BSS Common Stock for each share of our Class A or Class B common stock owned by such stockholder (the “Distribution”); and (iii) immediately after the Distribution, (1) Merger Sub merged with and into BSS Corp. (the “Merger”), such that BSS Corp. became a wholly-owned subsidiary of DISH and with DISH then owning and operating the BSS Business, and (2) each issued and outstanding share of BSS Common Stock owned by EchoStar stockholders was converted into the right to receive 0.23523769 shares of DISH Class A common stock, par value $0.001 per share (“DISH Common Stock”) ((i) - (iii) collectively, the “BSS Transaction”). In connection with and following the Spin-off, the Share Exchange and the BSS Transaction, we and DISH Network entered into certain agreements pursuant to which we obtain certain products, services and rights from DISH Network; DISH Network obtains certain products, services and rights from us; and we and DISH Network indemnify each other against certain liabilities arising from our respective businesses. Generally, the amounts we or DISH Network pay for products and services provided under the agreements are based on cost plus a fixed margin (unless noted differently below), which varies depending on the nature of the products and services provided. We may also enter into additional agreements with DISH Network in the future. Services and Other Revenue — DISH Network The following table presents our Services and other revenue - DISH Network : For the years ended December 31, 2022 2021 2020 Services and other revenue - DISH Network $ 30,191 $ 33,884 $ 36,531 The following table presents the related trade accounts receivable: As of December 31, 2022 2021 Trade accounts receivable - DISH Network $ 3,492 $ 4,244 Satellite Capacity Leased to DISH Network. Effective January 2008, DISH Network began leasing satellite capacity from us on the EchoStar IX satellite. We terminated the provision of this satellite capacity in December 2022. Telesat Obligation Agreement. In September 2009, we entered into an agreement with Telesat Canada to lease satellite capacity from Telesat Canada on all 32 direct broadcast satellite (“DBS”) transponders on the Nimiq 5 satellite at the 72.7 degree west longitude orbital location (the “Telesat Transponder Agreement”). In September 2009, we entered into an agreement with DISH Network, pursuant to which DISH Network leased satellite capacity from us on all 32 of the DBS transponders covered by the Telesat Transponder Agreement (the “DISH Nimiq 5 Agreement”). Under the terms of the DISH Nimiq 5 Agreement, DISH Network made certain monthly payments to us that commenced in September 2009, when the Nimiq 5 satellite was placed into service. We transferred the Telesat Transponder Agreement to DISH Network in September 2019 as part of the BSS Transaction; however, we retained certain obligations related to DISH Network’s performance under that agreement and we entered into an agreement with DISH Network whereby DISH Network compensates us for retaining such obligations. Real Estate Leases to DISH Network. We have entered into lease agreements pursuant to which DISH Network leases certain real estate from us. The rent on a per square foot basis for each of the leases is comparable to per square foot rental rates of similar commercial property in the same geographic area at the time of the leases or subsequent amendments. Additionally, DISH Network compensates us for its portion of the taxes, insurance, utilities and/or maintenance of the premises. The terms of each of the leases are set forth below: • 100 Inverness Occupancy License Agreement — In March 2017, we and DISH Network entered into a license agreement for DISH Network to use certain of our space at 100 Inverness Terrace East, Englewood, Colorado for an initial period ending in December 2020. We and DISH Network have amended this lease over time to, among other things, extend the term through December 2023. This agreement may be terminated by either party upon 180 days’ prior notice. In connection with the BSS Transaction, we transferred to DISH Network the Englewood Satellite Operations Center located at 100 Inverness Terrace East, including any and all equipment, hardware licenses, software, processes, software licenses, furniture and technical documentation associated with the satellites transferred in the BSS Transaction. • Meridian Lease Agreement — The lease for all of 9601 S. Meridian Blvd., Englewood, Colorado was originally for a period ending in December 2016. We and DISH Network have amended this lease over time to, among other things, extend the term through December 2023. TerreStar Agreement. In March 2012, DISH Network completed its acquisition of substantially all the assets of TerreStar Networks Inc. (“TerreStar”). Prior to DISH Network’s acquisition of substantially all the assets of TerreStar and our completion of the Hughes Acquisition, TerreStar and HNS entered into various agreements pursuant to which we provide, among other things, warranty, operations and maintenance and hosting services for TerreStar’s ground-based communications equipment (the “TerreStar Agreements”). In December 2017, we and DISH Network amended these agreements, effective as of January 1, 2018, to reduce certain pricing terms through December 31, 2023 and to modify certain termination provisions. DISH Network generally has the right to continue to receive warranty services from us for our products on a month-to-month basis unless terminated by DISH Network upon at least 21 days’ written notice to us. DISH Network generally has the right to continue to receive operations and maintenance services from us on a quarter-to-quarter basis unless these services are terminated by DISH Network upon at least 90 days’ written notice to us. In addition, DISH Network generally may terminate any and all services for convenience subject to providing us with prior notice and/or payment of termination charges. In March 2020, we entered into an agreement with DISH Network pursuant to which we perform certain work and provide certain credits to amounts owed to us under the TerreStar Agreements in exchange for DISH Network’s granting us rights to use certain satellite capacity under the Amended and Restated Professional Services Agreement (as defined below). As a result, we and DISH Network amended the TerreStar Agreements to suspend our provision of warranty services to DISH Network from April 2020 through December 2020. Following the expiration of this suspension, we have recommenced providing warranty services to DISH Network. In May 2022, we and DISH Network amended the agreement for the provision of hosting services to extend the term until May 2027. Hughes Broadband Distribution Agreement. Effective October 2012, we and DISH Network entered into a distribution agreement (the “Distribution Agreement”) pursuant to which DISH Network has the right, but not the obligation, to market, sell and distribute our Gen 4 HughesNet service. DISH Network pays us a monthly per subscriber wholesale service fee for our Gen 4 HughesNet service based upon a subscriber’s service level and based upon certain volume subscription thresholds. The Distribution Agreement also provides that DISH Network has the right, but not the obligation, to purchase certain broadband equipment from us to support the sale of the Gen 4 HughesNet service. The Distribution Agreement had an initial term of five years with automatic renewal for successive one-year terms unless terminated by either party with a written notice at least 180 days’ before the expiration of the then-current term. In February 2014, we and DISH Network entered into an amendment to the Distribution Agreement which, among other things, extended the initial term of the Distribution Agreement until March 2024. Upon expiration or termination of the Distribution Agreement, we and DISH Network will continue to provide our Gen 4 HughesNet service to the then-current DISH Network subscribers pursuant to the terms and conditions of the Distribution Agreement. DBSD North America Agreement. In March 2012, DISH Network completed its acquisition of all of the equity of DBSD North America, Inc. (“DBSD North America”). Prior to DISH Network’s acquisition of DBSD North America and our completion of the Hughes Acquisition, DBSD North America and HNS entered into various agreements pursuant to which we provide, among other things, warranty, operations and maintenance and hosting services of DBSD North America’s gateway and ground-based communications equipment. In December 2017, we and DBSD North America amended these agreements, effective as of January 1, 2018, to reduce certain pricing terms through December 31, 2023 and to modify certain termination provisions. DBSD North America has the right to continue to receive operations and maintenance services from us on a quarter-to-quarter basis, unless terminated by DBSD North America upon at least 120 days’ written notice to us. In February 2019, we further amended these agreements to provide DBSD North America with the right to continue to receive warranty services from us on a month-to-month basis until December 2023, unless terminated by DBSD North America upon at least 21 days’ written notice to us. The provision of hosting services will continue until February 2027 unless terminated by DBSD North America upon at least 180 days’ written notice to us. In addition, DBSD North America generally may terminate any and all such services for convenience, subject to providing us with prior notice and/or payment of termination charges. Operating Expenses — DISH Network The following table presents our operating expenses related to DISH Network: For the years ended December 31, 2022 2021 2020 Operating expenses - DISH Network $ 5,533 $ 5,935 $ 5,793 The following table presents the related trade accounts payable: As of December 31, 2022 2021 Trade accounts payable - DISH Network $ 669 $ 503 Real Estate Leases from DISH Network. Effective March 2017, we entered into a lease with DISH Network for certain space at 530 EchoStar Drive in Cheyenne, Wyoming for an initial period ending in February 2019. In August 2018, we exercised our option to renew this lease for a one-year period ending in February 2020. In connection with the BSS Transaction, we transferred the Cheyenne Satellite Operations Center, including any equipment, software licenses, and furniture located within, to DISH Network and amended this lease to reduce the space provided to us for the Cheyenne Satellite Access Center for a period ending in September 2021. In March 2021, we exercised our option to renew this lease for a one-year period ending September 2022 and amended the lease to provide us the option to renew this lease for up to three Collocation and Antenna Space Agreements . We and DISH Network entered into an agreement pursuant to which DISH Network provided us with collocation space in El Paso, Texas. This agreement was for an initial period ending in July 2015, and provided us with renewal options for four consecutive three-year terms. We exercised our first renewal option for a period commencing in August 2015 and ending in July 2018, in April 2018 we exercised our second renewal option for a period ending in July 2021, and in May 2021 we exercised our third renewal option for a period ending in July 2024. In connection with the Share Exchange, effective March 2017, we also entered into certain agreements pursuant to which DISH Network provides collocation and antenna space to EchoStar through February 2022 at the following locations: Cheyenne, Wyoming; Gilbert, Arizona; New Braunfels, Texas; Monee, Illinois; Spokane, Washington; and Englewood, Colorado. In October 2019, we provided a termination notice for our New Braunfels, Texas agreement effective May 2020. In November 2020, we provided a termination notice for one of our Englewood, Colorado agreements effective May 2021. In November 2021, we exercised our right to renew the collocation agreements at Gilbert, Arizona, Cheyenne, Wyoming, Spokane, Washington, Englewood, Colorado and Monee, Illinois for a period ending in February 2025. In August 2017, we and DISH Network also entered into certain other agreements pursuant to which DISH Network provides additional collocation and antenna space to us in Monee, Illinois and Spokane, Washington through August 2022. In May 2022, we exercised our right to renew such other agreements at Monee, Illinois and Spokane, Washington through August 2025. Generally, we may renew our collocation and antenna space agreements for three-year periods by providing DISH Network with prior written notice no more than 120 days but no less than 90 days prior to the end of the then-current term. We may terminate certain of these agreements with 180 days’ prior written notice. In September 2019, in connection with the BSS Transaction, we entered into an agreement pursuant to which DISH Network provided us with certain additional collocation space in Cheyenne, Wyoming for a period that ended in September 2020. The fees for the services provided under these agreements depend on the number of racks located at the location. Also in connection with the BSS Transaction, in September 2019, we entered into an agreement pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming for a period of five years commencing in August 2020, with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term. In March 2021, we entered into additional agreements pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming, and the right to use an antenna and certain space in Gilbert, Arizona. Both agreements are for a period of five years with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term. Hughes Broadband Master Services Agreement . In conjunction with the launch of our EchoStar XIX satellite, in March 2017, we and DISH Network entered into a master service agreement (the “Hughes Broadband MSA”) pursuant to which DISH Network, among other things: (i) has the right, but not the obligation, to market, promote and solicit orders and upgrades for our Gen 5 HughesNet service and related equipment and other telecommunication services and (ii) installs Gen 5 HughesNet service equipment with respect to activations generated by DISH Network. Under the Hughes Broadband MSA, we and DISH Network make certain payments to each other relating to sales, upgrades, purchases and installation services. The current term of the Hughes Broadband MSA is through March 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 $6.8 million, $8.4 million and $16.6 million for the years ended December 31, 2022, 2021 and 2020, respectively. 2019 TT&C Agreement . In September 2019, in connection with the BSS Transaction, we entered into an agreement pursuant to which DISH Network provides TT&C services to us for a period ending in September 2021, with the option for us to renew for a one-year period upon written notice at least 90 days prior to the initial expiration (the “2019 TT&C Agreement”). In June 2021, we amended the 2019 TT&C Agreement to extend the term until September 2022 and added the option for us to renew the 2019 TT&C Agreement up to an additional three years. In September 2022, we exercised the option to renew the 2019 TT&C Agreement until September 2023. 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. Other Receivables - DISH Network The following table presents our other receivables owed from DISH Network: As of December 31, 2022 2021 Other receivables - DISH Network, current $ — $ 12,705 Other receivables - DISH Network, noncurrent $ 74,923 $ 77,920 Tax Sharing Agreement. Effective December 2007, we and DISH Network entered into a tax sharing agreement (the “Tax Sharing Agreement”) in connection with the Spin-off. This agreement governs our and DISH Network’s respective rights, responsibilities and obligations after the Spin-off with respect to taxes for the periods ending on or before the Spin-off. Generally, all pre-Spin-off taxes, including any taxes that are incurred as a result of restructuring activities undertaken to implement the Spin-off, are borne by DISH Network and DISH Network indemnifies us for such taxes. However, DISH Network is not liable for and does not indemnify us for any taxes that are incurred as a result of the Spin-off or certain related transactions failing to qualify as tax-free distributions pursuant to any provision of Section 355 or Section 361 of the Internal Revenue Code of 1986, as amended (the “Code”), because of: (i) a direct or indirect acquisition of any of our stock, stock options or assets; (ii) any action that we take or fail to take or (iii) any action that we take that is inconsistent with the information and representations furnished to the IRS in connection with the request for the private letter ruling, or to counsel in connection with any opinion being delivered by counsel with respect to the Spin-off or certain related transactions. In such case, we will be solely liable for, and will indemnify DISH Network for any resulting taxes, as well as any losses, claims and expenses. The Tax Sharing Agreement will terminate after the later of the full period of all applicable statutes of limitations, including extensions, or once all rights and obligations are fully effectuated or performed. In light of the Tax Sharing Agreement, among other things, and in connection with our consolidated federal income tax returns for certain tax years prior to and for the year of the Spin-off, in September 2013, we and DISH Network agreed upon a supplemental allocation of the tax benefits arising from certain tax items resolved in the course of the IRS’s examination of our consolidated tax returns. Prior to the agreement with DISH Network in 2013, the federal tax benefits were reflected as a deferred tax asset for depreciation and amortization, which was netted in our non-current deferred tax liabilities. Under the agreement with DISH Network from 2013, DISH Network is paying us the federal tax benefit it receives at such time as we would have otherwise been able to realize such tax benefit. We recorded a current receivable from DISH Network in Other receivables - DISH Network, current and a non-current receivable from DISH Network in Other receivables - DISH Network, noncurrent and a corresponding increase in our Deferred tax liabilities, net to reflect the effects of this agreement. In addition, in September 2013, we and DISH Network agreed upon a tax sharing arrangement for filing certain combined state income tax returns and a method of allocating the respective tax liabilities between us and DISH Network for such combined returns, through the taxable period ending on December 31, 2017 (the “State Tax Arrangement”). In August 2018, we and DISH Network amended the Tax Sharing Agreement and the 2013 agreements (the “Tax Sharing Amendment”). Under the Tax Sharing Amendment, to the extent permitted by applicable tax law, DISH Network is entitled to apply the benefit of our 2009 net operating losses (the “SATS 2009 NOLs”) to DISH Network’s federal tax return for the year ended December 31, 2008, in exchange for DISH Network paying us over time the value of the net annual federal income taxes paid by us that would have been otherwise offset by the SATS 2009 NOLs. The Tax Sharing Amendment also requires us and DISH Network to pay the other for the benefits of certain past and future federal research and development tax credits that we or DISH Network receive or received as a result of being part of a controlled group under the Code, and requires DISH Network to compensate us for certain past tax losses utilized by DISH Network and for certain past and future excess California research and development tax credits generated by us and used by DISH Network. In addition, the Tax Sharing Amendment extends the term of the State Tax Arrangement to the earlier of termination of the Tax Sharing Agreement, a change in control of either us or DISH Network or, for any particular state, if we and DISH Network no longer file a combined tax return for such state. We and DISH Network filed combined income tax returns in certain states from 2008 through 2019. We have earned and recognized tax benefits for certain state income tax credits that we would be unable to fully utilize currently if we had filed separately from DISH Network. We have charged Additional paid-in capital in prior periods when DISH Network has utilized such tax benefits. We expect to increase Additional paid-in capital upon receipt of any consideration that DISH Network pays to us in exchange for these tax credits. For the year ended December 31, 2022, we have recorded a decrease to Additional paid-in capital for $6.3 million for payments received from DISH Network. Master Transaction Agreement. In May 2019, we and BSS Corp. entered into the Master Transaction Agreement with DISH and Merger Sub with respect to the BSS Transaction. Pursuant to the terms of the Master Transaction BSS Transaction Intellectual Property and Technology License Agreement. Effective September 2019, in connection with the BSS Transaction, we and DISH Network entered into an intellectual property and technology license agreement (the “BSS IPTLA”) pursuant to which we and DISH Network license to each other certain intellectual property and technology. The BSS IPTLA will continue in perpetuity, unless mutually terminated by the parties. Pursuant to the BSS IPTLA, we granted to DISH Network a license to our intellectual property and technology for use by DISH Network, among other things, in connection with its continued operation of the BSS Business acquired pursuant to the BSS Transaction, including a limited license to use the “ESS” and “ECHOSTAR SATELLITE SERVICES” trademarks during a transition period. EchoStar retains full ownership of the “ESS” and “ECHOSTAR SATELLITE SERVICES” trademarks. In addition, DISH Network granted a license back to us, among other things, for the continued use of all intellectual property and technology that is used in our retained businesses but the ownership of which was transferred to DISH Network pursuant to the BSS Transaction. BSS Transaction Employee Matters Agreement. Effective September 2019, in connection with the BSS Transaction, we and DISH Network entered into an employee matters agreement that addressed the transfer of employees from us to DISH Network, including certain benefit and compensation matters and the allocation of responsibility for employee related liabilities relating to current and past employees of the BSS Business. DISH Network assumed employee-related liabilities relating to the BSS Business as part of the BSS Transaction, except that we are responsible for certain pre-BSS Transaction compensation and benefits for employees who transferred to DISH Network in connection with the BSS Transaction. Share Exchange Agreement . In February 2017 we consummated the Share Exchange, following which we no longer operate the transferred EchoStar Technologies businesses and the Tracking Stock was retired and is no longer outstanding and all agreements, arrangements and policy statements with respect to such Tracking Stock terminated and are of no further effect. Pursuant to the Share Exchange Agreement, we transferred certain assets, investments in joint ventures, spectrum licenses and real estate properties and DISH Network assumed certain liabilities relating to the transferred assets and businesses. The Share Exchange Agreement contained customary representations and warranties by the parties, including representations by us related to the transferred assets, Share Exchange Employee Matters Agreement . Effective March 2017, in connection with the Share Exchange, we and DISH Network entered into an employee matters agreement that addressed the transfer of employees from us to DISH Network, including certain benefit and compensation matters and the allocation of responsibility for employee related liabilities relating to current and past employees of the transferred businesses. DISH Network assumed employee-related liabilities relating to the transferred businesses as part of the Share Exchange, except that we are responsible for certain pre-Share Exchange employee related litigation, and compensation and benefits for employees who transferred to DISH Network in connection with the Share Exchange.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	CONTINGENCIES Commitments The following table summarizes our contractual obligations as of December 31, 2022: Payments Due in the Years Ending December 31, Total (4)(5) 2023 2024 2025 2026 2027 Thereafter Long-term debt (1) $ 1,500,000 $ — $ — $ — $ 1,500,000 $ — $ — Interest on long-term debt 356,252 89,063 89,063 89,063 89,063 — — Satellite-related commitments (2) 169,252 60,822 19,105 18,618 17,156 15,460 38,091 Operating lease obligations (3) 201,625 25,101 23,180 19,578 18,770 17,256 97,740 Total $ 2,227,129 $ 174,986 $ 131,348 $ 127,259 $ 1,624,989 $ 32,716 $ 135,831 (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 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. In certain circumstances, the dates on which we are obligated to pay our contractual obligations could change. Certain Arrangements with DISH Network In connection with our spin-off from DISH in 2008, we entered into a separation agreement with DISH Network that provides, among other things, for the division of certain liabilities, including liabilities resulting from litigation. Under the terms of the separation agreement, we assumed certain liabilities that relate to our business, including certain designated liabilities for acts or omissions that occurred prior to the Spin-off. Certain specific provisions govern intellectual property related claims under which we will generally only be liable for our acts or omissions following the Spin-off and DISH Network will indemnify us for any liabilities or damages resulting from intellectual property Litigation We are involved in a number of legal proceedings concerning matters arising in connection with the conduct of our business activities. Many of these proceedings are at preliminary stages and/or seek an indeterminate amount of damages. We regularly evaluate the status of the legal proceedings in which we are involved to assess whether a loss is probable and to determine if accruals are appropriate. We record an accrual for litigation and other loss contingencies when we determine that a loss is probable, and the amount of the loss can be reasonably estimated. If accruals are not appropriate, we further evaluate each legal proceeding to assess whether an estimate of possible loss or range of loss can be made. There can be no assurance that legal proceedings against us will be resolved in amounts that will not differ from the amounts of our recorded accruals. Legal fees and other costs of defending legal proceedings are charged to expense as incurred. For certain proceedings, management is unable to predict with any degree of certainty the outcome or provide a meaningful estimate of the possible loss or range of possible loss because, among other reasons: (i) the proceedings are in various stages; (ii) damages have not been sought or specified; (iii) damages are unsupported, indeterminate and/or exaggerated in management’s opinion; (iv) there is uncertainty as to the outcome of pending trials, appeals, motions or other proceedings; (v) there are significant factual issues to be resolved; and/or (vi) there are novel legal issues or unsettled legal theories to be presented or a large number of parties are involved (as with many patent-related cases). Except as described below, however, management does not believe, based on currently available information, that the outcomes of these proceedings will have a material effect on our financial condition, operating results or cash flows, though there is no assurance that the resolution and outcomes of these proceedings, individually or in the aggregate, will not be material to our financial condition, operating results or cash flows for any particular period, depending, in part, upon the operating results for such period. Shareholder Litigation On July 2, 2019, the City of Hallandale Beach Police Officers’ and Firefighters’ Personnel Retirement Trust, purporting to sue on behalf of a class of EchoStar’s stockholders, filed a complaint in the District Court of Clark County, Nevada against our directors, Charles W. Ergen, R. Stanton Dodge, Anthony M. Federico, Pradman P. Kaul, C. Michael Schroeder, Jeffrey R. Tarr, William D. Wade, and Michael T. Dugan; our chief financial officer, David J. Rayner; EchoStar; our subsidiary HSSC; our former subsidiary BSS Corp.; and DISH and its subsidiary Merger Sub. On September 5, 2019, the defendants filed motions to dismiss. On October 11, 2019, the plaintiffs filed an amended complaint removing Messrs. Dodge, Federico, Kaul, Schroeder, Tarr and Wade as defendants. The amended complaint alleges that Mr. Ergen, as our controlling stockholder, breached fiduciary duties to EchoStar’s minority stockholders by structuring the BSS Transaction with inadequate consideration and improperly influencing our and HSSC’s boards of directors to approve the BSS Transaction. The amended complaint also alleges that the other defendants aided and abetted such alleged breaches. The plaintiffs seek equitable and monetary relief, including the issuance of additional DISH Common Stock, and other costs and disbursements, including attorneys’ fees on behalf of the purported class. On November 11, 2019, we and the other defendants filed separate motions to dismiss plaintiff’s amended complaint and during a hearing on January 13, 2020 the court denied these motions. On February 10, 2020, we and the other defendants filed answers to the amended complaint. The Court certified plaintiff’s class on January 11, 2021. On June 18, 2021, the parties executed a settlement agreement to resolve all License Fee Dispute with Government of India, Department of Telecommunications In 1994, the Government of India promulgated a “National Telecommunications Policy” under which the government liberalized the telecommunications sector and required telecommunications service providers to pay fixed license fees. Pursuant to this policy, our subsidiary Hughes Communications India Private Limited (“HCIPL”), formerly known as Hughes Escorts Communications Limited, obtained a license to operate a data network over satellite using VSAT systems. In 2002, HCIPL’s license was amended pursuant to a new government policy that was first established in 1999. The new policy eliminated the fixed license fees and instead required each telecommunications service provider to pay license fees based on its adjusted gross revenue (“AGR”). In March 2005, the Indian Department of Telecommunications (“DOT”) notified HCIPL that, based on its review of HCIPL’s audited accounts and AGR statements, HCIPL must pay additional license fees and penalties and interest on such fees and penalties. HCIPL responded that the DOT had improperly calculated its AGR by including revenue from licensed and unlicensed activities. The DOT rejected this explanation and in 2006, HCIPL filed a petition with an administrative tribunal (the “Tribunal”), challenging the DOT’s calculation of its AGR. The DOT also issued license fee assessments to other telecommunications service providers and a number of similar petitions were filed by several other such providers with the Tribunal. These petitions were amended, consolidated, remanded and re-appealed several times. On April 23, 2015, the Tribunal issued a judgment affirming the DOT’s calculation of AGR for the telecommunications service providers but reversing the DOT’s imposition of interest, penalties and interest on such penalties as excessive. Over subsequent years, the DOT and HCIPL and other telecommunications service providers, respectively, filed several appeals of the Tribunal’s ruling. On October 24, 2019, the Supreme Court of India (“Supreme Court”) issued an order (the “October 2019 Order”) affirming the license fee assessments imposed by the DOT, including its imposition of interest, penalties and interest on the penalties, but without indicating the amount HCIPL is required to pay the DOT, and ordering payment by January 23, 2020. On November 23, 2019, HCIPL and other telecommunication service providers filed a petition asking the Supreme Court to reconsider the October 2019 Order. The petition was denied on January 20, 2020. On January 22, 2020, HCIPL and other telecommunication service providers filed an application requesting that the Supreme Court modify the October 2019 Order to permit the DOT to calculate the final amount due and extend HCIPL’s and the other telecommunication service providers’ payment deadline. On February 14, 2020, the Supreme Court directed HCIPL and the other telecommunication service providers to explain why the Supreme Court should not initiate contempt proceedings for failure to pay the amounts due. During a hearing on March 18, 2020, the Supreme Court ordered that all amounts that were due before the October 2019 Order must be paid, including interest, penalties and interest on the penalties. The Supreme Court also ordered that the parties appear for a further hearing addressing, potentially among other things, a proposal by the DOT to allow for extended or deferred payments of amounts due. On June 11, 2020, the Supreme Court ordered HCIPL and the other telecommunication service providers to submit affidavits addressing the proposal made by the DOT to extend the time frame for payment of the amounts owed and for HCIPL and the other telecommunication providers to provide security for such payments. On September 1, 2020, the Supreme Court issued a judgment permitting a 10-year payment schedule. Under this payment schedule, HCIPL is required to make an annual payment every March 31, through 2031. Following the Supreme Court of India’s October 2019 judgment, HCIPL made payments during the first quarter of 2020, and additional payments on March 31, 2021 and March 31, 2022. The following table presents the components of the accrual: As of December 31, 2022 2021 Additional license fees $ 3,425 $ 3,812 Penalties 3,516 3,912 Interest and interest on penalties 78,327 81,389 Less: Payments (17,785) (8,451) Total accrual 67,483 80,662 Less: Current portion 10,191 11,178 Total long-term accrual $ 57,292 $ 69,484 Any eventual payments made with respect to the ultimate outcome of this matter may be different from our accrual and such differences could be significant. Other In addition to the above actions, we are subject to various other legal proceedings and claims, which arise in the ordinary course of business. As part of our ongoing operations, we are subject to various inspections, audits, inquiries, investigations and similar actions by third parties, as well as by governmental/regulatory authorities responsible for enforcing the laws and regulations to which we may be subject. Further, under the federal False Claims Act, private parties have the right to bring qui tam, or “whistleblower,” suits against companies that submit false claims for payments to, or improperly retain overpayments from, the federal government. Some states have adopted similar state whistleblower and false claims provisions. In addition, we from time to time receive inquiries from federal, state and foreign agencies regarding compliance with various laws and regulations. In our opinion, the amount of ultimate liability with respect to any of these other actions is unlikely to materially affect our financial position, results of operations or cash flows, though the resolutions and outcomes, individually or in the aggregate, could be material to our financial position, operating results or cash flows for any particular period, depending, in part, upon the operating results for such period.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING Business segments are components of an enterprise for which separate financial information is available and regularly evaluated by our chief operating decision maker (“CODM”), who is our Chief Executive Officer. We operate in two business segments, Hughes segment and ESS segment. The primary measure of segment profitability that is reported regularly to our CODM is earnings before interest, taxes, depreciation and amortization, and net income (loss) attributable to non-controlling interests (“EBITDA”). Total assets by segment have not been reported herein because the information is not provided to our CODM on a regular basis. The following table presents total revenue, capital expenditures and EBITDA for each of our business segments: Hughes ESS Corporate and Other Consolidated For the year ended December 31, 2022 External revenue $ 1,966,587 $ 19,132 $ 12,374 $ 1,998,093 Intersegment revenue — 1,401 (1,401) — Total revenue $ 1,966,587 $ 20,533 $ 10,973 $ 1,998,093 Capital expenditures $ 239,403 $ — $ 86,488 $ 325,891 EBITDA $ 732,929 $ 14,416 $ (39,728) $ 707,617 For the year ended December 31, 2021 External revenue $ 1,956,226 $ 17,295 $ 12,199 $ 1,985,720 Intersegment revenue — 384 (384) — Total revenue $ 1,956,226 $ 17,679 $ 11,815 $ 1,985,720 Capital expenditures $ 296,303 $ — $ 142,127 $ 438,430 EBITDA $ 781,824 $ 9,185 $ (88,468) $ 702,541 For the year ended December 31, 2020 External revenue $ 1,860,834 $ 16,237 $ 10,836 $ 1,887,907 Intersegment revenue — 1,161 (1,161) — Total revenue $ 1,860,834 $ 17,398 $ 9,675 $ 1,887,907 Capital expenditures $ 355,197 $ 41 $ 53,560 $ 408,798 EBITDA $ 727,608 $ 7,873 $ (118,606) $ 616,875 The following table reconciles Income (loss) before income taxes in the Consolidated Statements of Operations to EBITDA: For the years ended December 31, 2022 2021 2020 Income (loss) before income taxes $ 233,223 $ 128,347 $ (27,835) Interest income, net (50,900) (22,801) (39,982) Interest expense, net of amounts capitalized 57,170 95,512 147,927 Depreciation and amortization 457,621 491,329 525,011 Net loss (income) attributable to non-controlling interests 10,503 10,154 11,754 EBITDA $ 707,617 $ 702,541 $ 616,875 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, 2022 2021 Long-lived assets: North America $ 2,933,559 $ 2,959,316 South and Central America 206,556 267,429 Other 108,222 106,376 Total long-lived assets $ 3,248,337 $ 3,333,121

SUPPLEMENTAL FINANCIAL INFORMAT

SUPPLEMENTAL FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUPPLEMENTAL FINANCIAL INFORMATION	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, 2022 2021 2020 Cost of sales - equipment $ 31,781 $ 29,636 $ 19,788 Research and development expenses $ 32,810 $ 31,777 $ 29,448 Advertising Costs We incurred advertising expense of $69.0 million, $82.4 million and $65.1 million for the years ended December 31, 2022, 2021 and 2020, respectively. Cash and Cash Equivalents and Restricted Cash 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, 2022 2021 2020 Cash and cash equivalents, including restricted amounts, beginning of period: Cash and cash equivalents $ 535,894 $ 896,005 $ 1,519,431 Restricted cash 980 807 2,458 Total cash and cash equivalents, included restricted amounts, beginning of period $ 536,874 $ 896,812 $ 1,521,889 Cash and cash equivalents, including restricted amounts, end of period: Cash and cash equivalents $ 704,541 $ 535,894 $ 896,005 Restricted cash 1,342 980 807 Total cash and cash equivalents, included restricted amounts, end of period $ 705,883 $ 536,874 $ 896,812 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, 2022 2021 Other current assets, net: Inventory $ 123,606 $ 103,084 Prepaids and deposits 61,877 57,287 Trade accounts receivable - DISH Network 3,492 4,244 Other receivables - DISH Network — 12,705 Other, net 21,471 21,124 Total other current assets $ 210,446 $ 198,444 Other non-current assets, net: Capitalized software, net $ 116,841 $ 124,701 Contract acquisition costs, net 64,447 82,986 Other receivables - DISH Network 74,923 77,920 Restricted marketable investment securities 11,056 13,262 Deferred tax assets, net 8,011 5,417 Restricted cash 1,342 980 Contract fulfillment costs, net 1,931 1,721 Other, net 38,511 31,254 Total other non-current assets, net $ 317,062 $ 338,241 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, 2022 2021 2020 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 $ 1,747 $ 12,869 $ — $ — Credit losses (1) — — — 3,328 1,595 13,378 Foreign currency translation — — (1,747) 1,159 152 (509) Deductions — — — (647) — — Balance at end of period $ — $ 16,709 $ — $ 16,709 $ 1,747 $ 12,869 1) The impact of adopting ASC 326 on January 1, 2020 was a net increase to our allowance for doubtful accounts largely driven by a $13.4 million reclassification from Trade accounts receivables and contracts assets, net . 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, 2022 2021 Accrued expenses and other current liabilities: Accrued compensation $ 56,337 $ 63,935 Operating lease obligation 17,854 16,781 Accrued interest 39,245 39,395 Accrued taxes 12,603 11,738 Accrual for license fee dispute 10,191 11,178 Trade accounts payable - DISH Network 669 503 Other 62,954 65,912 Total accrued expenses and other current liabilities $ 199,853 $ 209,442 Other non-current liabilities: Accrual for license fee dispute $ 57,292 $ 69,484 Contract liabilities 8,326 10,669 Other 54,169 56,273 Total other non-current liabilities $ 119,787 $ 136,426 Inventory The following table presents the components of inventory: As of December 31, 2022 2021 Raw materials $ 32,920 $ 13,778 Work-in-process 16,408 11,705 Finished goods 74,278 77,601 Total inventory $ 123,606 $ 103,084 Capitalized Software Costs The following tables present the activity related to our capitalized software cost: As of December 31, 2022 2021 Net carrying amount of externally marketed software $ 116,841 $ 124,701 Externally marketed software under development and not yet placed into service $ 26,924 $ 57,357 For the years ended December 31, 2022 2021 2020 Capitalized costs related to development of externally marketed software $ 23,105 $ 33,543 $ 38,655 Amortization expense relating to externally marketed software $ 30,965 $ 25,288 $ 23,780 Weighted-average useful life (in years) 4 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, 2022 2021 2020 Supplemental disclosure of cash flow information: Cash paid for interest, net of amounts capitalized $ 56,731 $ 87,901 $ 139,280 Cash paid for income taxes $ 46,636 $ 29,420 $ 15,254 Non-cash investing and financing activities: Employee benefits paid in Class A common stock $ 7,041 $ 7,125 $ 6,921 Increase (decrease) in capital expenditures included in accounts payable, net $ 18,074 $ 381 $ (6,935) Non-cash net assets received as part of the India JV formation $ 36,701 $ — $ —

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
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 stockholders’ equity for the portion of the entity’s equity attributed to the non-controlling ownership interests. All significant intercompany balances and transactions have been eliminated in consolidation.
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 stockholders’ equity for the portion of the entity’s equity attributed to the non-controlling ownership interests. All significant intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates We are required to make certain estimates and assumptions that affect the amounts reported in these Consolidated Financial Statements. The most significant estimates and assumptions are used in determining: (i) inputs used to recognize revenue over time, including amortization periods for deferred contract acquisition costs; (ii) allowances for doubtful accounts; (iii) deferred taxes and related valuation allowances, including uncertain tax positions; (iv) loss contingencies; (v) fair value of financial instruments; (vi) fair value of assets and liabilities acquired in business combinations; and (vii) assets and goodwill impairment testing.
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 years ended December 31, 2022 and 2021.
Revenue Recognition and Contract Liabilities	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 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. Lease Revenue We lease satellite capacity, communications equipment and real estate to certain of our customers. We identify and determine the classification of such leases as operating leases or sales-type leases. A lease is classified as a sales-type lease if it meets the criteria for a finance lease; otherwise it is classified as an operating lease. Some of our leases are embedded in contracts with customers that include non-lease performance obligations. For such contracts, except where we have elected otherwise, we allocate consideration in the contract between lease and non-lease components based on their relative standalone selling prices. We elected an accounting policy to not separate the lease of equipment from related services in our HughesNet satellite internet service (the “HughesNet service”) contracts with customers and account for all revenue from such contracts as non-lease service revenue. Assets subject to operating leases remain in Property and equipment, net and continue to be depreciated. Assets subject to sales-type leases are derecognized from Property and equipment, net at lease commencement and a net investment in the lease asset is recognized in Trade accounts receivable and contract assets, net and Other non-current assets, net . Operating lease revenue is generally recognized on a straight-line basis over the lease term. Sales-type lease revenue and a corresponding receivable generally are recognized at lease commencement based on the present value of the future lease payments and related interest income on the receivable is recognized over the lease term. Payments under sales-type leases are discounted using the interest rate implicit in the lease or our incremental borrowing rate if the interest rate implicit in the lease cannot be reasonably determined. We report revenue from sales-type leases at the commencement date in Equipment revenue and periodic interest income in Services and other revenue. We report operating lease revenue in Services and other revenue Other Sales and Value Added Taxes, Universal Service Fees and other taxes that we collect concurrent with revenue producing activities are excluded from revenue and included in Accrued expenses and other current liabilities in the Consolidated Balance Sheets. Shipping and handling costs associated with outbound freight are accounted for as a fulfillment cost after control over a product has transferred to the customer and are included in Cost of sales - equipment 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 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 Contract Acquisition Costs Our contract acquisition costs represent incremental direct costs of obtaining a contract and consist primarily of sales incentives paid to employees and third-party representatives. When we determine that our contract acquisition costs are recoverable, we defer and amortize the costs over the contract term, or over the estimated life of the customer relationship if anticipated renewals are expected and the incentives payable upon renewal are not commensurate with the initial incentive. We amortize contract acquisition costs in proportion to the revenue to which the costs relate. We expense sales incentives as incurred if the expected amortization period is one year or less. Unamortized contract acquisition costs are included in Other non-current assets, net in the Consolidated Balance Sheets and related amortization expense is included in Selling, general and administrative expenses in the Consolidated Statements of Operations. 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
Cost of Sales - Services and Other and Equipment	Cost of Sales - Services and Other 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
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
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred and are included in Selling, general and administrative expenses
Research and Development	Research and DevelopmentResearch 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 recognize a provision or benefit for income taxes currently payable or receivable and for income tax amounts deferred to future periods. 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.
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 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
Earnings Per Share	Earnings Per Share We present basic and diluted earnings or losses per share (“EPS”) for our Class A and Class B common stock. Basic EPS for our Class A and Class B common stock excludes potential dilution and is computed by dividing Net income (loss) attributable to EchoStar Corporation common stock by the weighted-average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if shares of common stock were issued pursuant to our stock-based compensation awards. The potential dilution from common stock awards is computed using the treasury stock method based on the average market value of our Class A common stock during the period. The calculation of our diluted weighted-average common shares outstanding excluded options to purchase shares of our Class A common stock, the effect of which would be anti-dilutive.
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
Cash and Cash Equivalents	Cash and Cash Equivalents
Marketable Investment Securities	Marketable Investment Securities 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 periodically evaluate our available-for-sale debt securities portfolio to determine whether any declines in the fair value of these securities are other-than-temporary. Our evaluation considers, among other things, (i) the length of time and extent to which the fair value of such security has been lower than amortized cost, (ii) market and company-specific factors related to the security and (iii) our intent and ability to hold the investment to maturity or when it recovers its value. We generally consider a decline to be other-than-temporary when (i) we intend to sell the security, (ii) it is more likely than not that we will be required to sell the security before maturity or when it recovers its value or (iii) we do not expect to recover the amortized cost of the security at maturity. Declines in the fair value of available-for-sale debt securities that are determined to be other-than-temporary are reclassified from other comprehensive income (loss) and recognized in Net income (loss) in the Consolidated Statements of Operations, thus establishing a new cost basis for the investment. From time to time we make strategic investments in marketable corporate debt securities. Generally, we elect to account for these debt securities using the fair value option because it results in consistency in accounting for unrealized gains and losses for all securities in our portfolio of strategic investments. When we elect the fair value option for investments in debt securities, we recognize periodic changes in fair value of these securities in Gains (losses) on investments, net in the Consolidated Statements of Operations. Interest income from these securities is reported in Interest income, net We account for our equity securities with readily determinable fair values at fair value and recognize periodic changes in the fair value in Gains (losses) on investments, net in the Consolidated Statements of Operations. We recognize dividend income on equity securities on the ex-dividend date and report such income in Other, net 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
Inventory	Inventory Inventory is stated at the lower of cost or net realizable value. Cost of inventory is determined using the FIFO method and consists primarily of materials, direct labor and indirect overhead incurred in the procurement and manufacturing of our products. We use standard costing methodologies in determining the cost of certain of our finished goods and work-in-process inventories. We determine net realizable value using our best estimates of future use or recovery, considering the aging and composition of inventory balances, the effects of technological and/or design changes, forecasted future product demand based on firm or near-firm customer orders and alternative means of disposition of excess or obsolete items. We recognize losses within Cost of sales - equipment
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. Other Property and Equipment
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. There has been no impairment to date.
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. Other Intangible Assets
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 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 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. Other Debt Investments We generally record our investments in non-publicly traded debt instruments without a readily determinable fair value at amortized cost. We recognize any discounts over the term of the loan in Interest income in the Consolidated Statements of Operations. In addition, some of our debt instruments have interest income that is paid-in-kind, which is added to the principal balance to determine the then current interest income. When we adjust the carrying amount of an investment, 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
Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Adopted Accounting Pronouncements Government Assistance On January 1, 2022 we adopted Accounting Standards Update (“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 Topic 832 disclosure requirements include: (i) the nature of the transactions and the related accounting policy used; (ii) the line items on the balance sheet and income statement that are affected and the amounts applicable to each financial statement line item; and (iii) significant terms and conditions of the transactions. Our adoption of this ASU did not have a material impact on our Consolidated Financial Statements. Income Taxes On January 1, 2021, we adopted ASU No. 2019-12 - Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (“ASU 2019-12”) . ASU 2019-12 is part of the Financial Accounting Standards Board (“FASB”) overall simplification initiative and seeks to simplify the accounting for income taxes by updating certain guidance and removing certain exceptions. Our adoption of this ASU did not have a material impact on our Consolidated Financial Statements. Credit Losses On January 1, 2020, we adopted ASU No. 2016-13 - Financial Instruments - Credit Losses (Topic 326) , as amended, and codified in Accounting Standards Codification Topic 326 (“ASC 326”). ASC 326 introduces a new approach to the periodic estimation of credit losses for certain financial assets based on expected losses instead of incurred losses. It also modifies the impairment model for available-for-sale debt securities and provides a simplified accounting model for purchased financial assets that have experienced credit deterioration since their original purchase. We have elected to apply the requirements of the new standard prospectively and we recognized a cumulative effect of adoption of $9.1 million to Accumulated earnings (losses) as of January 1, 2020. Based on this election, we did not restate our comparative Consolidated Financial Statements and they continue to be reported under the accounting standards in effect for the periods before January 1, 2020. 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. Reference Rate Reform In March 2020, the FASB issued ASU No. 2020-04 - Reference Rate Reform (Topic 848) , and all subsequent amendments to the initial guidance, codified as ASC 848 (“ASC 848”). The purpose of ASC 848 is to provide optional guidance to ease the potential effects on financial reporting of the market-wide migration away from Interbank Offered Rates to alternative reference rates. ASC 848 applies only to contracts, hedging relationships, and other transactions that reference a reference rate expected to be discontinued because of reference rate reform. The guidance may be applied upon issuance of ASC 848 through December 31, 2024. We expect to utilize the optional expedients provided by the guidance for contracts amended solely to use an alternative reference rate. We have evaluated the new guidance and we are in the process of implementing this ASU, and all subsequent amendments, and do not expect them to have a material impact on our Consolidated Financial Statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The following table presents our adoption of this new standard resulting in adjustments to our Consolidated Balance Sheet effective January 1, 2020: Balance Adoption of ASC 326 Increase (Decrease) Balance January 1, 2020 Trade accounts receivable and contract assets, net $ 196,629 $ (13,672) $ 182,957 Other current assets, net $ 179,531 $ 6,723 $ 186,254 Other investments, net $ 325,405 $ (7,381) $ 318,024 Other non-current assets, net $ 334,841 $ 4,050 $ 338,891 Total assets $ 7,154,298 $ (10,280) $ 7,144,018 Deferred tax liabilities, net $ 351,692 $ (972) $ 350,720 Accumulated earnings (losses) $ 632,809 $ (9,068) $ 623,741 Non-controlling interests $ 75,748 $ (240) $ 75,508 Total stockholders’ equity $ 3,745,553 $ (9,308) $ 3,736,245 Total liabilities and stockholders’ equity $ 7,154,298 $ (10,280) $ 7,144,018

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Contract with Customer, Asset and Liability	The following table presents the components of our contract balances: As of December 31, 2022 2021 Trade accounts receivable and contract assets, net: Sales and services $ 170,466 $ 154,676 Leasing 7,936 5,668 Total trade accounts receivable 178,402 160,344 Contract assets 73,435 36,307 Allowance for doubtful accounts (15,358) (14,588) Total trade accounts receivable and contract assets, net $ 236,479 $ 182,063 Contract liabilities: Current $ 121,739 $ 141,343 Non-current 8,326 10,669 Total contract liabilities $ 130,065 $ 152,012 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, 2022 2021 2020 Revenue $ 120,867 $ 82,633 $ 72,877
Schedule of Allowance for Credit Loss	The following table presents the activity in our allowance for doubtful accounts: For the years ended December 31, 2022 2021 2020 Balance at beginning of period $ 14,588 $ 15,386 $ 23,777 Credit losses (1) 32,910 22,591 18,582 Deductions (36,011) (23,543) (26,031) Foreign currency translation 3,871 154 (942) Balance at end of period $ 15,358 $ 14,588 $ 15,386 (1) The impact of adopting ASC 326 on January 1, 2020 was a net decrease to our allowance for doubtful accounts largely driven by a $13.4 million reclassification to Other current assets, net and Other non-current assets, net , offset by a $2.9 million adjustment to Accumulated earnings (losses) . 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, 2022 2021 2020 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 $ 1,747 $ 12,869 $ — $ — Credit losses (1) — — — 3,328 1,595 13,378 Foreign currency translation — — (1,747) 1,159 152 (509) Deductions — — — (647) — — Balance at end of period $ — $ 16,709 $ — $ 16,709 $ 1,747 $ 12,869 1) The impact of adopting ASC 326 on January 1, 2020 was a net increase to our allowance for doubtful accounts largely driven by a $13.4 million reclassification from Trade accounts receivables and contracts assets, net
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, 2022 2021 2020 Balance at beginning of period $ 82,986 $ 99,837 $ 113,592 Additions 57,627 72,503 91,143 Amortization expense (76,760) (88,178) (101,278) Foreign currency translation 594 (1,176) (3,620) Balance at end of period $ 64,447 $ 82,986 $ 99,837
Schedule of Disaggregation of Revenue	The following tables present our revenue from customer contracts disaggregated by primary geographic market and by segment: Hughes ESS Corporate and Other Consolidated For the year ended December 31, 2022 North America $ 1,576,773 $ 20,533 $ 10,958 $ 1,608,264 South and Central America 171,318 — — 171,318 Other 218,496 — 15 218,511 Total revenue $ 1,966,587 $ 20,533 $ 10,973 $ 1,998,093 For the year ended December 31, 2021 North America $ 1,617,229 $ 17,679 $ 11,782 $ 1,646,690 South and Central America 176,515 — — 176,515 Other 162,482 — 33 162,515 Total revenue $ 1,956,226 $ 17,679 $ 11,815 $ 1,985,720 For the year ended December 31, 2020 North America $ 1,556,961 $ 17,398 $ 9,443 $ 1,583,802 South and Central America 151,194 — 232 151,426 Other 152,679 — — 152,679 Total revenue $ 1,860,834 $ 17,398 $ 9,675 $ 1,887,907 The following tables present our revenue disaggregated by the nature of products and services and by segment: Hughes ESS Corporate and Other Consolidated For the year ended December 31, 2022 Services and other revenue: Services $ 1,551,613 $ 13,206 $ 5,859 $ 1,570,678 Lease revenue 40,825 7,327 5,101 53,253 Total services and other revenue 1,592,438 20,533 10,960 1,623,931 Equipment revenue: Equipment 119,107 — 13 119,120 Design, development and construction services 246,265 — — 246,265 Lease revenue 8,777 — — 8,777 Total equipment revenue 374,149 — 13 374,162 Total revenue $ 1,966,587 $ 20,533 $ 10,973 $ 1,998,093 For the year ended December 31, 2021 Services and other revenue: Services $ 1,646,778 $ 11,961 $ 5,691 $ 1,664,430 Lease revenue 39,021 5,718 6,118 50,857 Total services and other revenue 1,685,799 17,679 11,809 1,715,287 Equipment revenue: Equipment 108,767 — 6 108,773 Design, development and construction services 152,934 — — 152,934 Lease revenue 8,726 — — 8,726 Total equipment revenue 270,427 — 6 270,433 Total revenue $ 1,956,226 $ 17,679 $ 11,815 $ 1,985,720 For the year ended December 31, 2020 Services and other revenue: Services $ 1,614,730 $ 10,785 $ 4,631 $ 1,630,146 Lease revenue 40,503 6,613 5,042 52,158 Total services and other revenue 1,655,233 17,398 9,673 1,682,304 Equipment revenue: Equipment 110,108 — 2 110,110 Design, development and construction services 88,511 — — 88,511 Lease revenue 6,982 — — 6,982 Total equipment revenue 205,601 — 2 205,603 Total revenue $ 1,860,834 $ 17,398 $ 9,675 $ 1,887,907
Schedule of Operating Lease Revenue	The following table presents our lease revenue by type of lease: For the years ended December 31, 2022 2021 2020 Sales-type lease revenue: Revenue at lease commencement $ 7,557 $ 7,998 $ 6,982 Interest income 1,220 728 393 Total sales-type lease revenue 8,777 8,726 7,375 Operating lease revenue 53,253 50,857 51,765 Total lease revenue $ 62,030 $ 59,583 $ 59,140
Schedule of Sales-type Lease Revenue	The following table presents our lease revenue by type of lease: For the years ended December 31, 2022 2021 2020 Sales-type lease revenue: Revenue at lease commencement $ 7,557 $ 7,998 $ 6,982 Interest income 1,220 728 393 Total sales-type lease revenue 8,777 8,726 7,375 Operating lease revenue 53,253 50,857 51,765 Total lease revenue $ 62,030 $ 59,583 $ 59,140
Schedule of Operating Lease Payments to be Received	The following table presents future operating lease payments to be received as of December 31, 2022: Amounts December 31, 2023 $ 45,107 2024 40,485 2025 30,802 2026 28,828 2027 23,860 2028 and beyond 46,070 Total lease payments to be received $ 215,152
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, 2022 2021 Cost Accumulated Depreciation Net Cost Accumulated Depreciation Net Customer premises equipment $ 855,621 $ (629,592) $ 226,029 $ 1,778,061 $ (1,485,525) $ 292,536 Satellites 104,620 (52,284) 52,336 104,620 (45,309) 59,311 Real estate 48,275 (19,034) 29,241 48,275 (18,064) 30,211 Total $ 1,008,516 $ (700,910) $ 307,606 $ 1,930,956 $ (1,548,898) $ 382,058 During 2022, the Company identified fully depreciated assets that were no longer in use, mostly related to our customer premises equipment assets. Cost and accumulated depreciation were reduced by $1.1 billion. There was no impact to Other property and equipment, net . 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, 2022 2021 2020 Customer premises equipment $ 208,704 $ 230,609 $ 230,079 Satellites 6,975 6,975 6,975 Real estate 970 970 942 Total $ 216,649 $ 238,554 $ 237,996

LESSEE ACCOUNTING (Tables)

LESSEE ACCOUNTING (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of Lease Assets and Liabilities	The following table presents the amounts for ROU assets and lease liabilities: As of December 31, 2022 2021 Right-of-use assets: Operating $ 151,518 $ 149,198 Finance 238,748 258,498 Total right-of-use assets $ 390,266 $ 407,696 Lease liabilities: Current: Operating $ 17,854 $ 16,781 Finance — 123 Total current 17,854 16,904 Non-current: Operating 135,932 134,897 Finance — — Total non-current 135,932 134,897 Total lease liabilities $ 153,786 $ 151,801
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, 2022 2021 2020 Lease cost: Operating lease cost $ 25,345 $ 23,379 $ 24,000 Finance lease cost: Amortization of right-of-use assets 29,906 29,270 27,611 Interest on lease liabilities 7 49 106 Total finance lease cost 29,913 29,319 27,717 Short-term lease cost 258 — 376 Variable lease cost 2,753 2,625 3,853 Total lease cost $ 58,269 $ 55,323 $ 55,946 As of December 31, 2022 2021 Lease term and discount rate: Weighted-average remaining lease term: Finance leases 0.0 years 0.3 years Operating leases 8.0 years 10.8 years Weighted-average discount rate: Finance leases — % 12.8 % Operating leases 5.9 % 5.6 % The following table presents the detailed cash flows from operating and finance leases: For the years ended December 31, 2022 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 24,769 $ 21,861 $ 21,834 Operating cash flows from finance leases 7 49 106 Financing cash flows from finance leases 124 430 499
Schedule of Operating Lease Liability Maturity	The following table presents future minimum lease payments of our lease liabilities as of December 31, 2022: Operating Leases Year ending December 31, 2023 $ 25,101 2024 23,180 2025 19,578 2026 18,770 2027 17,256 2028 and beyond 97,738 Total future minimum lease payments 201,623 Less: Interest (47,837) Total lease liabilities $ 153,786

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	12 Months Ended
	Dec. 31, 2022
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

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Share	The following table presents the calculation of basic and diluted EPS for our Class A and B common stock: For the years ended December 31, 2022 2021 2020 Net income (loss) attributable to EchoStar Corporation common stock $ 177,051 $ 72,875 $ (40,150) Weighted-average common shares outstanding: Basic 84,098 89,908 97,920 Dilutive impact of stock awards outstanding 25 33 — Diluted 84,123 89,941 97,920 Earnings (losses) per share: Basic $ 2.10 $ 0.81 $ (0.41) Diluted $ 2.10 $ 0.81 $ (0.41)
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table presents the number of anti-dilutive options to purchase shares of our Class A common stock which have been excluded from the calculation of our weighted-average common shares outstanding: For the years ended December 31, 2022 2021 2020 Number of shares 6,368 4,766 4,374

OTHER COMPREHENSIVE INCOME (L_2

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	12 Months Ended
	Dec. 31, 2022
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
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, 2020 $ (190,273) $ 150 $ 2,247 $ (187,876) Other comprehensive income (loss) before reclassifications (19,672) 463 (5,005) (24,214) Amounts reclassified to net income (loss) — (12) — (12) Other comprehensive income (loss) (19,672) 451 (5,005) (24,226) Balance, December 31, 2021 (209,945) 601 (2,758) (212,102) Other comprehensive income (loss) before reclassifications 37,901 (680) 2,660 39,881 Amounts reclassified to net income (loss) — (18) — (18) Other comprehensive income (loss) 37,901 (698) 2,660 39,863 Balance, December 31, 2022 $ (172,044) $ (97) $ (98) $ (172,239)

MARKETABLE INVESTMENT SECURIT_2

MARKETABLE INVESTMENT SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of Marketable Investment Securities	The following table presents our Marketable investment securities : As of December 31, 2022 2021 Marketable investment securities: Available-for-sale debt securities: Corporate bonds $ 160,559 $ 289,784 Commercial paper 687,927 498,358 Other debt securities 17,695 92,673 Total available-for-sale debt securities 866,181 880,815 Equity securities 118,790 142,943 Total marketable investment securities, including restricted amounts 984,971 1,023,758 Less: Restricted marketable investment securities (11,056) (13,262) Total marketable investment securities $ 973,915 $ 1,010,496
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, 2022 Corporate bonds $ 160,494 $ 125 $ (60) $ 160,559 Commercial paper 687,956 — (29) 687,927 Other debt securities 17,785 — (90) 17,695 Total available-for-sale debt securities $ 866,235 $ 125 $ (179) $ 866,181 As of December 31, 2021 Corporate bonds $ 290,169 $ — $ (385) $ 289,784 Commercial paper 498,358 — — 498,358 Other debt securities 92,742 — (69) 92,673 Total available-for-sale debt securities $ 881,269 $ — $ (454) $ 880,815
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, 2022 2021 2020 Proceeds from sales $ 37,904 $ 410,918 $ 160,494
Schedule of Fair Value Option Corporate Bonds	The following table presents the activity on our fair value option corporate bonds: For the years ended December 31, 2022 2021 2020 Proceeds from sales $ — $ — $ 32,054 Gains (losses) on investments, net $ — $ — $ 14,980
Schedule of Activity of Equity Securities	The following table presents the activity of our equity securities: For the years ended December 31, 2022 2021 2020 Proceeds from sales $ 63,294 $ 832 $ 14,401 Gains (losses) on investments, net $ 25,539 $ 49,391 $ (3,241)
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, 2022 Cash equivalents (including restricted) $ 657 $ 595,814 $ 596,471 Available-for-sale debt securities: Corporate bonds $ — $ 160,559 $ 160,559 Commercial paper — 687,927 687,927 Other debt securities 15,968 1,727 17,695 Total available-for-sale debt securities 15,968 850,213 866,181 Equity securities 109,002 9,788 118,790 Total marketable investment securities, including restricted amounts 124,970 860,001 984,971 Less: Restricted marketable investment securities (11,056) — (11,056) Total marketable investment securities $ 113,914 $ 860,001 $ 973,915 As of December 31, 2021 Cash equivalents (including restricted) $ 7,872 $ 423,123 $ 430,995 Available-for-sale debt securities: Corporate bonds $ — $ 289,784 $ 289,784 Commercial paper — 498,358 498,358 Other debt securities 14,274 78,399 92,673 Total available-for-sale debt securities 14,274 866,541 880,815 Equity securities 131,413 11,530 142,943 Total marketable investment securities, including restricted amounts 145,687 878,071 1,023,758 Less: Restricted marketable investment securities (13,262) — (13,262) Total marketable investment securities $ 132,425 $ 878,071 $ 1,010,496

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	The following table presents the components of Property and equipment, net : As of December 31, 2022 2021 Property and equipment, net: Satellites, net $ 1,563,033 $ 1,610,623 Other property and equipment, net 674,584 727,662 Total property and equipment, net $ 2,237,617 $ 2,338,285 The following table presents the components of our satellites, net: Depreciable Life (In Years) As of December 31, 2022 2021 Satellites, net: Satellites - owned 7 to 15 $ 1,808,924 $ 1,806,664 Satellites - acquired under finance leases 15 360,642 354,170 Construction in progress — 608,773 541,422 Total satellites 2,778,339 2,702,256 Accumulated depreciation: Satellites - owned (1,093,412) (995,962) Satellites - acquired under finance leases (121,894) (95,671) Total accumulated depreciation (1,215,306) (1,091,633) Total satellites, net $ 1,563,033 $ 1,610,623 The following table presents the depreciation expense associated with our satellites, net: For the years ended December 31, 2022 2021 2020 Depreciation expense: Satellites - owned $ 96,816 $ 105,819 $ 128,404 Satellites - acquired under finance leases 24,127 23,740 27,611 Total depreciation expense $ 120,943 $ 129,559 $ 156,015 The following table presents capitalized interest associated with our satellites and satellite-related ground infrastructure: For the years ended December 31, 2022 2021 2020 Capitalized interest $ 43,908 $ 37,150 $ 27,369 The following table presents Other property and equipment, net : Depreciable Life (In Years) As of December 31, 2022 2021 Other property and equipment, net: Land — $ 29,125 $ 28,938 Buildings and improvements 1 to 40 116,867 115,537 Furniture, fixtures, equipment and other 1 to 12 935,559 911,474 Customer premises equipment 2 to 4 855,621 1,778,061 Construction in progress 199,749 158,559 Total other property and equipment 2,136,921 2,992,569 Accumulated depreciation (1,462,337) (2,264,907) Other property and equipment, net $ 674,584 $ 727,662 The following table presents the depreciation expense associated with our other property and equipment: For the years ended December 31, 2022 2021 2020 Other property and equipment depreciation expense: Buildings and improvements $ 4,780 $ 6,036 $ 5,394 Furniture, fixtures, equipment and other 85,777 90,895 94,389 Customer premises equipment 208,704 230,609 230,079 Total depreciation expense $ 299,261 $ 327,540 $ 329,862
Schedule of Satellites	The following table presents our GEO satellite fleet as of December 31, 2022: GEO Satellite Segment Launch Date Nominal Degree Orbital Location (Longitude) Depreciable Life (In Years) Owned: SPACEWAY 3 (1) Hughes August 2007 95 W 10 EchoStar XVII Hughes July 2012 107 W 15 EchoStar XIX Hughes December 2016 97.1 W 15 Al Yah 3 (2) Hughes January 2018 20 W 7 EchoStar IX (3) (4) ESS August 2003 121 W 12 EUTELSAT 10A (“W2A”) (5) Corporate and Other April 2009 10 E - EchoStar XXI Corporate and Other June 2017 10.25 E 15 Finance leases: Eutelsat 65 West A Hughes March 2016 65 W 15 Telesat T19V Hughes July 2018 63 W 15 EchoStar 105/SES-11 ESS October 2017 105 W 15 (1) Depreciable life represents the remaining useful life as of June 8, 2011, the date EchoStar completed the acquisition of Hughes Communications, Inc. (“Hughes Communications”) and its subsidiaries in 2011 (the “Hughes Acquisition”). (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. Depreciable life represents the remaining useful life as of November 2019. (3) We own the Ka-band and Ku-band payloads on this satellite. (4) EchoStar IX is approaching its end of station-kept life. 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.

REGULATORY AUTHORIZATIONS (Tabl

REGULATORY AUTHORIZATIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Regulatory Authorizations With Finite and Indefinite Useful Lives	The following table presents our Regulatory authorizations, net: Finite lived Cost Accumulated Amortization Total Indefinite lived Total Balance, December 31, 2019 $ 58,451 $ (20,144) $ 38,307 $ 440,291 $ 478,598 Amortization expense — (4,483) (4,483) — (4,483) Currency translation adjustments 2,930 (2,012) 918 3,729 4,647 Balance, December 31, 2020 61,381 (26,639) 34,742 444,020 478,762 Amortization expense — (4,495) (4,495) — (4,495) Currency translation adjustments (4,244) 2,046 (2,198) (2,303) (4,501) Balance, December 31, 2021 57,137 (29,088) 28,049 441,717 469,766 Amortization expense — (4,150) (4,150) — (4,150) Currency translation adjustments (1,821) 1,292 (529) (2,556) (3,085) Balance, December 31, 2022 $ 55,316 $ (31,946) $ 23,370 $ 439,161 $ 462,531 Weighted-average useful life (in years) 13
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, 2022: Amount For the years ending December 31, 2023 $ 4,208 2024 4,216 2025 4,208 2026 4,208 2027 2,092 2028 and beyond 4,438 Total $ 23,370 The following table presents our estimated future amortization of other intangible assets as of December 31, 2022: Amount For the years ending December 31, 2023 $ 2,282 2024 2,282 2025 2,282 2026 2,282 2027 1,496 2028 and beyond 5,074 Total $ 15,698

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table presents our goodwill: For the years ended December 31, 2022 2021 2020 Balance at beginning of period $ 511,086 $ 511,597 $ 506,953 India JV formation 23,086 — — Foreign currency translation (1,681) (511) 4,644 Balance at end of period $ 532,491 $ 511,086 $ 511,597

OTHER INTANGIBLE ASSETS (Tables

OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2019 $ 270,300 $ 61,283 $ 29,700 $ 361,283 As of December 31, 2020 270,300 61,283 29,700 361,283 As of December 31, 2021 270,300 61,283 29,700 361,283 Additions 4,312 — — 4,312 Foreign currency translation (328) — — (328) Retirements — (9,883) — (9,883) As of December 31, 2022 $ 274,284 $ 51,400 $ 29,700 $ 355,384 Accumulated amortization: As of December 31, 2019 $ (257,933) $ (61,097) $ (12,746) $ (331,776) Amortization expense (9,496) (93) (1,485) (11,074) As of December 31, 2020 (267,429) (61,190) (14,231) (342,850) Amortization expense (2,871) (93) (1,485) (4,449) As of December 31, 2021 (270,300) (61,283) (15,716) (347,299) Amortization expense (785) — (1,485) (2,270) Retirements — 9,883 — 9,883 As of December 31, 2022 $ (271,085) $ (51,400) $ (17,201) $ (339,686) Carrying amount: As of December 31, 2021 $ — $ — $ 13,984 $ 13,984 As of December 31, 2022 $ 3,199 $ — $ 12,499 $ 15,698 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, 2022: Amount For the years ending December 31, 2023 $ 4,208 2024 4,216 2025 4,208 2026 4,208 2027 2,092 2028 and beyond 4,438 Total $ 23,370 The following table presents our estimated future amortization of other intangible assets as of December 31, 2022: Amount For the years ending December 31, 2023 $ 2,282 2024 2,282 2025 2,282 2026 2,282 2027 1,496 2028 and beyond 5,074 Total $ 15,698

OTHER INVESTMENTS (Tables)

OTHER INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 Other investments, net: Equity method investments $ 83,523 $ 91,226 Other equity investments 141,307 91,636 Other debt investments, net 131,875 114,885 Total other investments, net $ 356,705 $ 297,747 The following table presents revenue recognized: For the years ended December 31, 2022 2021 2020 Deluxe $ 5,334 $ 5,480 $ 4,393 BCS $ 7,933 $ 8,278 $ 9,080 The following table presents trade accounts receivable: As of December 31, 2022 2021 Deluxe $ 3,026 $ 934 BCS $ 5,062 $ 5,544 The following table presents the activity on our investments: For the years ended December 31, 2022 2021 2020 Gain (loss) on investments, net $ 49,888 $ 21,256 $ (29,833) The following table presents our other debt investments, net: As of December 31, 2022 2021 Other debt investments, net: Cost basis $ 143,267 $ 127,433 Discount (8,010) (9,602) Allowance for credit losses (3,382) (2,946) Total other debt investments, net $ 131,875 $ 114,885
Equity Securities Without Readily Determinable Fair Value, Allowance For Credit Loss	The following table presents the activity in our allowance for credit losses for these investments: For the years ended December 31, 2022 2021 2020 Balance at the beginning of the period $ 2,946 $ 2,513 $ — Credit Losses (1) 436 433 2,513 Balance at end of period $ 3,382 $ 2,946 $ 2,513 (1) The impact of adopting ASC 326 on January 1, 2020 was a $2.1 million adjustment to Accumulated earnings (losses).
Schedule of Interest Income, Net	The following table presents the interest income, net related to our debt investments, net: For the years ended December 31, 2022 2021 2020 Interest income, net Interest income $ 20,496 $ 17,191 $ 14,736 Credit losses (436) (433) (367) Total interest income, net $ 20,060 $ 16,758 $ 14,369

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 Carrying Amount Fair Value Carrying Amount Fair Value Senior Secured Notes: 5 1/4% Senior Secured Notes due 2026 5.320% $ 750,000 $ 727,763 $ 750,000 $ 825,555 Senior Unsecured Notes: 6 5/8% Senior Unsecured Notes due 2026 6.688% 750,000 707,490 750,000 838,740 Less: Unamortized debt issuance costs (3,223) — (4,006) — Total long-term debt, net $ 1,496,777 $ 1,435,253 $ 1,495,994 $ 1,664,295

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 2020 Domestic $ 354,234 $ 269,400 $ 108,078 Foreign (121,011) (141,053) (135,913) Income (loss) before income taxes $ 233,223 $ 128,347 $ (27,835)
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, 2022 2021 2020 Current benefit (provision), net: Federal $ (29,703) $ (9,324) $ (2,750) State (11,017) (15,171) (4,868) Foreign (4,525) (3,467) (2,116) Total current benefit (provision), net $ (45,245) $ (27,962) $ (9,734) Deferred benefit (provision), net: Federal $ (17,509) $ (41,665) $ (9,707) State (7,051) (2,155) 3,497 Foreign 3,130 6,156 (8,125) Total deferred benefit (provision), net (21,430) (37,664) (14,335) Total income tax benefit (provision), net $ (66,675) $ (65,626) $ (24,069)
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, 2022 2021 2020 Statutory rate $ (48,977) $ (26,953) $ 5,845 State income taxes, net of federal benefit (provision) (15,754) (14,140) (349) Permanent differences (2,871) (5,804) (2,209) Tax credits, including withholding tax 8,907 6,268 587 Valuation allowance (18,012) (40,743) (44,212) Rates different than statutory 17,404 18,137 17,180 Other (7,372) (2,391) (911) Total income tax benefit (provision), net $ (66,675) $ (65,626) $ (24,069)
Schedule of Deferred Tax Assets and Liabilities	The following table presents the components of our deferred tax assets and liabilities: As of December 31, 2022 2021 Deferred tax assets: Net operating losses, credit and other carryforwards $ 220,675 $ 253,767 Other investments 3,556 44,651 Accrued expenses 54,076 31,996 Stock-based compensation 5,645 7,067 Other assets 10,495 19,776 Total deferred tax assets 294,447 357,257 Valuation allowance (224,731) (234,571) Deferred tax assets after valuation allowance $ 69,716 $ 122,686 Deferred tax liabilities: Property and equipment, regulatory authorizations, and other intangibles $ (467,486) $ (493,093) Other liabilities (18,840) (27,860) Total deferred tax liabilities (486,326) (520,953) Total net deferred tax liabilities $ (416,610) $ (398,267) Net deferred tax assets (liabilities) foreign jurisdiction $ (5,310) $ (7,242) Net deferred tax assets (liabilities) domestic (411,300) (391,025) Total net deferred tax assets (liabilities) $ (416,610) $ (398,267)
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, 2022 2021 2020 Unrecognized tax benefit balance as of beginning of period: $ 150,276 $ 150,060 $ 70,401 Additions based on tax positions related to the current year 1,407 193 3,349 Additions based on tax positions related to prior years 1,646 105 76,882 Reductions based on tax positions related to prior years (14,441) (82) (572) Reductions based on expirations of statute of limitations (927) — — Balance as of end of period $ 137,961 $ 150,276 $ 150,060

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
Schedule of Common Stock Repurchases	The following table presents information with respect to purchases made by the Company: Period Total Number of Shares (or Units) Purchased Average Price Paid Per Share (or Unit) Total Number of Shares (or Units) Purchased as Part of Publicly Disclosed Plans or Program Maximum Number (or Approximate Dollar Value) of Shares (or Units) That May Yet Be Purchased under the Plans or Program (1) Beginning Balance $ 500,000 Year ended December 31, 2020 1,905,906 $ 22.79 1,905,906 456,542 Year ended December 31, 2021 10,941,872 23.90 10,941,872 194,933 Year ended December 31, 2022 3,980,612 22.42 3,980,612 410,736 Total 16,828,390 $ 23.43 16,828,390 $ 410,736 (1) On November 2, 2021, our Board of Directors authorized us to repurchase up to $500.0 million of our Class A common stock commencing January 1, 2022 through and including December 31, 2022. In addition, on October 20, 2022, our Board of Directors authorized us to repurchase up to $500.0 million of our Class A common stock commencing January 1, 2023 through and including December 31, 2023. All shares repurchased reflected in the table above have been converted to treasury shares.

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2022
Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]
Schedule of Matching Contributions, Discretionary Contributions and Shares	The following table presents our matching contributions, discretionary contributions and shares: For the years ended December 31, 2022 2021 2020 Matching contributions $ 5,475 $ 5,434 $ 5,239 Fair value of discretionary contributions of our Class A common stock, net of forfeitures, under 401(k) plan $ 7,042 $ 7,125 $ 6,921 Approximate number of shares 267,000 336,000 160,000

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement, Noncash Expense [Abstract]
Schedule of Exercise Prices for Stock Options Outstanding and Exercisable	The following table presents our exercise prices for stock options outstanding and exercisable as of December 31, 2022: Options Outstanding Options Exercisable Exercise Price Range Number Outstanding as of December 31, 2022 Weighted- Average Remaining Contractual Term (In Years) Weighted- Average Exercise Price Number Exercisable as of December 31, 2022 Weighted- Average Remaining Contractual Term (In Years) Weighted- Average Exercise Price $0.00 - $20.00 42,500 7 $ 18.80 25,000 5 $ 19.61 $20.01 - $25.00 290,000 8 24.45 82,000 7 24.46 $25.01 - $30.00 2,651,867 8 25.88 400,267 0 29.58 $30.01 - $35.00 414,914 5 32.27 280,269 5 32.81 $35.01 - $40.00 1,274,771 6 38.78 885,056 5 38.73 $40.01 - $45.00 861,303 2 42.11 858,303 2 42.10 $45.01 - $50.00 814,925 4 48.67 786,110 4 48.77 $50.01 - $55.00 43,142 5 52.66 41,989 5 52.67 6,393,422 6 34.03 3,358,994 3 40.04
Schedule of Stock Option Activity	The following table presents our stock option activity: For the years ended December 31, 2022 2021 2020 Options Weighted- Average Exercise Price Options Weighted- Average Exercise Price Options Weighted- Average Exercise Price Total options outstanding, beginning of period 4,799,255 $ 38.86 4,804,891 $ 39.48 4,812,644 $ 43.40 Granted 2,412,253 25.14 325,500 24.49 180,500 30.39 Exercised — — (22,264) 18.32 (45,170) 18.93 Forfeited and canceled (818,086) 36.29 (308,872) 34.79 (143,083) 41.58 Total options outstanding, end of period 6,393,422 34.03 4,799,255 38.86 4,804,891 39.48 Exercisable at end of period 3,358,994 40.04 3,386,174 39.99 3,045,000 39.42
Schedule of Additional Share-based Compensation Disclosures	The following table presents our additional share-based compensation disclosures: For the years ended December 31, 2022 2021 2020 Tax benefits from stock options exercised $ — $ 304 $ 173 Aggregate intrinsic value of our stock options exercised $ — $ 238 $ 603
Schedule of Allocated Non-cash, Stock-based Compensation Expense for All Employees	The following table presents our total non-cash, stock-based compensation expense: For the years ended December 31, 2022 2021 2020 Stock-based compensation expense: Research and development expenses $ 832 $ 530 $ 551 Selling, general and administrative expenses 10,714 7,169 8,327 Total stock-based compensation expense $ 11,546 $ 7,699 $ 8,878
Schedule of Assumptions of Black-Scholes Option Valuation Model	The following table presents the estimated grant-date fair values and related assumptions: For the years ended December 31, 2022 2021 2020 Assumptions: Risk-free interest rate 1.35% - 4.02% 0.48% - 1.11% 0.25% - 1.72% Volatility 32.67% - 34.84% 29.91% - 34.51% 24.32% - 30.07% Expected term of options (in years) 4.1 - 6.0 4.0 - 5.9 4.0 - 5.9 Weighted-average grant-date fair value $5.97 - $9.27 $6.20 - $8.32 $6.56 - $11.63

RELATED PARTY TRANSACTIONS - _2

RELATED PARTY TRANSACTIONS - DISH NETWORK (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The following table presents our Services and other revenue - DISH Network : For the years ended December 31, 2022 2021 2020 Services and other revenue - DISH Network $ 30,191 $ 33,884 $ 36,531 The following table presents the related trade accounts receivable: As of December 31, 2022 2021 Trade accounts receivable - DISH Network $ 3,492 $ 4,244 The following table presents our operating expenses related to DISH Network: For the years ended December 31, 2022 2021 2020 Operating expenses - DISH Network $ 5,533 $ 5,935 $ 5,793 The following table presents the related trade accounts payable: As of December 31, 2022 2021 Trade accounts payable - DISH Network $ 669 $ 503 The following table presents our other receivables owed from DISH Network: As of December 31, 2022 2021 Other receivables - DISH Network, current $ — $ 12,705 Other receivables - DISH Network, noncurrent $ 74,923 $ 77,920

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of Accrual For License Fee Dispute	The following table presents the components of the accrual: As of December 31, 2022 2021 Additional license fees $ 3,425 $ 3,812 Penalties 3,516 3,912 Interest and interest on penalties 78,327 81,389 Less: Payments (17,785) (8,451) Total accrual 67,483 80,662 Less: Current portion 10,191 11,178 Total long-term accrual $ 57,292 $ 69,484
Summary of Contractual Obligations	The following table summarizes our contractual obligations as of December 31, 2022: Payments Due in the Years Ending December 31, Total (4)(5) 2023 2024 2025 2026 2027 Thereafter Long-term debt (1) $ 1,500,000 $ — $ — $ — $ 1,500,000 $ — $ — Interest on long-term debt 356,252 89,063 89,063 89,063 89,063 — — Satellite-related commitments (2) 169,252 60,822 19,105 18,618 17,156 15,460 38,091 Operating lease obligations (3) 201,625 25,101 23,180 19,578 18,770 17,256 97,740 Total $ 2,227,129 $ 174,986 $ 131,348 $ 127,259 $ 1,624,989 $ 32,716 $ 135,831 (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 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.

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2022
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 For the year ended December 31, 2022 External revenue $ 1,966,587 $ 19,132 $ 12,374 $ 1,998,093 Intersegment revenue — 1,401 (1,401) — Total revenue $ 1,966,587 $ 20,533 $ 10,973 $ 1,998,093 Capital expenditures $ 239,403 $ — $ 86,488 $ 325,891 EBITDA $ 732,929 $ 14,416 $ (39,728) $ 707,617 For the year ended December 31, 2021 External revenue $ 1,956,226 $ 17,295 $ 12,199 $ 1,985,720 Intersegment revenue — 384 (384) — Total revenue $ 1,956,226 $ 17,679 $ 11,815 $ 1,985,720 Capital expenditures $ 296,303 $ — $ 142,127 $ 438,430 EBITDA $ 781,824 $ 9,185 $ (88,468) $ 702,541 For the year ended December 31, 2020 External revenue $ 1,860,834 $ 16,237 $ 10,836 $ 1,887,907 Intersegment revenue — 1,161 (1,161) — Total revenue $ 1,860,834 $ 17,398 $ 9,675 $ 1,887,907 Capital expenditures $ 355,197 $ 41 $ 53,560 $ 408,798 EBITDA $ 727,608 $ 7,873 $ (118,606) $ 616,875
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, 2022 2021 2020 Income (loss) before income taxes $ 233,223 $ 128,347 $ (27,835) Interest income, net (50,900) (22,801) (39,982) Interest expense, net of amounts capitalized 57,170 95,512 147,927 Depreciation and amortization 457,621 491,329 525,011 Net loss (income) attributable to non-controlling interests 10,503 10,154 11,754 EBITDA $ 707,617 $ 702,541 $ 616,875
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, 2022 2021 Long-lived assets: North America $ 2,933,559 $ 2,959,316 South and Central America 206,556 267,429 Other 108,222 106,376 Total long-lived assets $ 3,248,337 $ 3,333,121

SUPPLEMENTAL FINANCIAL INFORM_2

SUPPLEMENTAL FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 2020 Cost of sales - equipment $ 31,781 $ 29,636 $ 19,788 Research and development expenses $ 32,810 $ 31,777 $ 29,448
Reconciliation of Cash and Cash Equivalents and Restricted Cash	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, 2022 2021 2020 Cash and cash equivalents, including restricted amounts, beginning of period: Cash and cash equivalents $ 535,894 $ 896,005 $ 1,519,431 Restricted cash 980 807 2,458 Total cash and cash equivalents, included restricted amounts, beginning of period $ 536,874 $ 896,812 $ 1,521,889 Cash and cash equivalents, including restricted amounts, end of period: Cash and cash equivalents $ 704,541 $ 535,894 $ 896,005 Restricted cash 1,342 980 807 Total cash and cash equivalents, included restricted amounts, end of period $ 705,883 $ 536,874 $ 896,812
Reconciliation of Cash and Cash Equivalents and Restricted Cash	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, 2022 2021 2020 Cash and cash equivalents, including restricted amounts, beginning of period: Cash and cash equivalents $ 535,894 $ 896,005 $ 1,519,431 Restricted cash 980 807 2,458 Total cash and cash equivalents, included restricted amounts, beginning of period $ 536,874 $ 896,812 $ 1,521,889 Cash and cash equivalents, including restricted amounts, end of period: Cash and cash equivalents $ 704,541 $ 535,894 $ 896,005 Restricted cash 1,342 980 807 Total cash and cash equivalents, included restricted amounts, end of period $ 705,883 $ 536,874 $ 896,812
Schedule of Other Assets and Other Liabilities	The following table presents the components of Other current assets, net and Other non-current assets, net : As of December 31, 2022 2021 Other current assets, net: Inventory $ 123,606 $ 103,084 Prepaids and deposits 61,877 57,287 Trade accounts receivable - DISH Network 3,492 4,244 Other receivables - DISH Network — 12,705 Other, net 21,471 21,124 Total other current assets $ 210,446 $ 198,444 Other non-current assets, net: Capitalized software, net $ 116,841 $ 124,701 Contract acquisition costs, net 64,447 82,986 Other receivables - DISH Network 74,923 77,920 Restricted marketable investment securities 11,056 13,262 Deferred tax assets, net 8,011 5,417 Restricted cash 1,342 980 Contract fulfillment costs, net 1,931 1,721 Other, net 38,511 31,254 Total other non-current assets, net $ 317,062 $ 338,241 The following table presents the components of Accrued expenses and other current liabilities and Other non-current liabilities: As of December 31, 2022 2021 Accrued expenses and other current liabilities: Accrued compensation $ 56,337 $ 63,935 Operating lease obligation 17,854 16,781 Accrued interest 39,245 39,395 Accrued taxes 12,603 11,738 Accrual for license fee dispute 10,191 11,178 Trade accounts payable - DISH Network 669 503 Other 62,954 65,912 Total accrued expenses and other current liabilities $ 199,853 $ 209,442 Other non-current liabilities: Accrual for license fee dispute $ 57,292 $ 69,484 Contract liabilities 8,326 10,669 Other 54,169 56,273 Total other non-current liabilities $ 119,787 $ 136,426
Schedule of Allowance for Credit Loss	The following table presents the activity in our allowance for doubtful accounts: For the years ended December 31, 2022 2021 2020 Balance at beginning of period $ 14,588 $ 15,386 $ 23,777 Credit losses (1) 32,910 22,591 18,582 Deductions (36,011) (23,543) (26,031) Foreign currency translation 3,871 154 (942) Balance at end of period $ 15,358 $ 14,588 $ 15,386 (1) The impact of adopting ASC 326 on January 1, 2020 was a net decrease to our allowance for doubtful accounts largely driven by a $13.4 million reclassification to Other current assets, net and Other non-current assets, net , offset by a $2.9 million adjustment to Accumulated earnings (losses) . 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, 2022 2021 2020 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 $ 1,747 $ 12,869 $ — $ — Credit losses (1) — — — 3,328 1,595 13,378 Foreign currency translation — — (1,747) 1,159 152 (509) Deductions — — — (647) — — Balance at end of period $ — $ 16,709 $ — $ 16,709 $ 1,747 $ 12,869 1) The impact of adopting ASC 326 on January 1, 2020 was a net increase to our allowance for doubtful accounts largely driven by a $13.4 million reclassification from Trade accounts receivables and contracts assets, net
Schedule of Inventory	The following table presents the components of inventory: As of December 31, 2022 2021 Raw materials $ 32,920 $ 13,778 Work-in-process 16,408 11,705 Finished goods 74,278 77,601 Total inventory $ 123,606 $ 103,084
Schedule of Capitalized Software Costs	The following tables present the activity related to our capitalized software cost: As of December 31, 2022 2021 Net carrying amount of externally marketed software $ 116,841 $ 124,701 Externally marketed software under development and not yet placed into service $ 26,924 $ 57,357 For the years ended December 31, 2022 2021 2020 Capitalized costs related to development of externally marketed software $ 23,105 $ 33,543 $ 38,655 Amortization expense relating to externally marketed software $ 30,965 $ 25,288 $ 23,780 Weighted-average useful life (in years) 4
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, 2022 2021 2020 Supplemental disclosure of cash flow information: Cash paid for interest, net of amounts capitalized $ 56,731 $ 87,901 $ 139,280 Cash paid for income taxes $ 46,636 $ 29,420 $ 15,254 Non-cash investing and financing activities: Employee benefits paid in Class A common stock $ 7,041 $ 7,125 $ 6,921 Increase (decrease) in capital expenditures included in accounts payable, net $ 18,074 $ 381 $ (6,935) Non-cash net assets received as part of the India JV formation $ 36,701 $ — $ —

ORGANIZATION AND BUSINESS ACT_2

ORGANIZATION AND BUSINESS ACTIVITIES (Details)	12 Months Ended
	Dec. 31, 2022 segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of business segments	2

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Line Items]
Goodwill impairment loss	$ 0
Stockholders' equity	(3,599,055,000)	$ (3,414,080,000)	$ (3,607,250,000)	$ (3,745,553,000)
Accumulated Earnings (Losses)
Accounting Policies [Line Items]
Stockholders' equity	$ (833,517,000)	$ (656,466,000)	(583,591,000)	(632,809,000)
Cumulative effect of accounting changes
Accounting Policies [Line Items]
Stockholders' equity				9,308,000
Cumulative effect of accounting changes | Accumulated Earnings (Losses)
Accounting Policies [Line Items]
Stockholders' equity			$ 9,100,000	$ 9,068,000
Computer Software, Intangible Asset
Accounting Policies [Line Items]
Weighted-average useful life (in years)	5 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Impact of Adoption of New Accounting Pronouncements (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020	Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Trade accounts receivable and contract assets, net	$ 236,479	$ 182,063			$ 196,629
Other current assets, net	210,446	198,444			179,531
Other investments, net	356,705	297,747			325,405
Other non-current assets, net	317,062	338,241			334,841
Total assets	6,199,003	6,045,204			7,154,298
Deferred tax liabilities, net	424,621	403,684			351,692
Accumulated earnings (losses)	833,517	656,466			632,809
Non-controlling interests	96,436	60,253			75,748
Total stockholders’ equity	3,599,055	3,414,080	$ 3,607,250		3,745,553
Total liabilities and stockholders’ equity	$ 6,199,003	$ 6,045,204			7,154,298
Adoption of ASC 326 Increase (Decrease)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accumulated earnings (losses)				$ 2,900
Adoption of ASC 326 Increase (Decrease)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total stockholders’ equity					(9,308)
Adoption of ASC 326 Increase (Decrease) | Adoption of ASC 326 Increase (Decrease)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Trade accounts receivable and contract assets, net				(13,672)
Other current assets, net				6,723
Other investments, net				(7,381)
Other non-current assets, net				4,050
Total assets				(10,280)
Deferred tax liabilities, net				(972)
Accumulated earnings (losses)				(9,068)
Non-controlling interests				(240)
Total stockholders’ equity				(9,308)
Total liabilities and stockholders’ equity				(10,280)
Balance January 1, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Trade accounts receivable and contract assets, net				182,957
Other current assets, net				186,254
Other investments, net				318,024
Other non-current assets, net				338,891
Total assets				7,144,018
Deferred tax liabilities, net				350,720
Accumulated earnings (losses)				623,741
Non-controlling interests				75,508
Total stockholders’ equity				3,736,245	$ 3,736,245
Total liabilities and stockholders’ equity				$ 7,144,018

REVENUE RECOGNITION - Schedule

REVENUE RECOGNITION - Schedule of Components of Contract Balances (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Trade accounts receivable and contract assets, net:
Total trade accounts receivable	$ 178,402	$ 160,344
Contract assets	73,435	36,307
Allowance for doubtful accounts	(15,358)	(14,588)
Total trade accounts receivable and contract assets, net	236,479	182,063		$ 196,629
Contract liabilities:
Current	121,739	141,343
Non-current	8,326	10,669
Total contract liabilities	130,065	152,012
Revenue recognized	120,867	82,633	$ 72,877
Sales and services
Trade accounts receivable and contract assets, net:
Total trade accounts receivable	170,466	154,676
Leasing
Trade accounts receivable and contract assets, net:
Total trade accounts receivable	$ 7,936	$ 5,668

REVENUE RECOGNITION - Schedul_2

REVENUE RECOGNITION - Schedule of Allowance for Doubtful Accounts Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020	Dec. 31, 2019
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 14,588	$ 15,386	$ 23,777
Credit losses	32,910	22,591	18,582
Deductions	(36,011)	(23,543)	(26,031)
Foreign currency translation	3,871	154	(942)
Balance at end of period	15,358	14,588	$ 15,386
Accumulated earnings (losses)	$ 833,517	$ 656,466			$ 632,809
Adoption of ASC 326 Increase (Decrease)
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Other current assets and other non-current assets				$ 13,400
Accumulated earnings (losses)				$ 2,900

REVENUE RECOGNITION - Activity

REVENUE RECOGNITION - Activity in Contract Acquisition Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Increase (Decrease) In Capitalized Contract Cost [Roll Forward]
Balance at beginning of period	$ 82,986	$ 99,837	$ 113,592
Additions	57,627	72,503	91,143
Amortization expense	(76,760)	(88,178)	(101,278)
Foreign currency translation	594	(1,176)	(3,620)
Balance at end of period	$ 64,447	$ 82,986	$ 99,837

REVENUE RECOGNITION - Narrative

REVENUE RECOGNITION - Narrative (Details) $ in Billions	Dec. 31, 2022 USD ($)
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 1.1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 1.1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation period	1 year
Remaining performance obligation, percentage	34%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation period
Remaining performance obligation, percentage	66%

REVENUE RECOGNITION - Schedul_3

REVENUE RECOGNITION - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Total revenue	$ 1,998,093	$ 1,985,720	$ 1,887,907
Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	1,623,931	1,715,287	1,682,304
Services
Disaggregation of Revenue [Line Items]
Total revenue	1,570,678	1,664,430	1,630,146
Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	53,253	50,857	52,158
Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	374,162	270,433	205,603
Equipment
Disaggregation of Revenue [Line Items]
Total revenue	119,120	108,773	110,110
Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	246,265	152,934	88,511
Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	8,777	8,726	6,982
Corporate and Other
Disaggregation of Revenue [Line Items]
Total revenue	10,973	11,815	9,675
Corporate and Other | Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	10,960	11,809	9,673
Corporate and Other | Services
Disaggregation of Revenue [Line Items]
Total revenue	5,859	5,691	4,631
Corporate and Other | Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	5,101	6,118	5,042
Corporate and Other | Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	13	6	2
Corporate and Other | Equipment
Disaggregation of Revenue [Line Items]
Total revenue	13	6	2
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
Hughes
Disaggregation of Revenue [Line Items]
Total revenue	1,966,587	1,956,226	1,860,834
Hughes | Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	1,966,587	1,956,226	1,860,834
Hughes | Operating segments | Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	1,592,438	1,685,799	1,655,233
Hughes | Operating segments | Services
Disaggregation of Revenue [Line Items]
Total revenue	1,551,613	1,646,778	1,614,730
Hughes | Operating segments | Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	40,825	39,021	40,503
Hughes | Operating segments | Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	374,149	270,427	205,601
Hughes | Operating segments | Equipment
Disaggregation of Revenue [Line Items]
Total revenue	119,107	108,767	110,108
Hughes | Operating segments | Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	246,265	152,934	88,511
Hughes | Operating segments | Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	8,777	8,726	6,982
ESS
Disaggregation of Revenue [Line Items]
Total revenue	19,132	17,295	16,237
ESS | Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	20,533	17,679	17,398
ESS | Operating segments | Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	20,533	17,679	17,398
ESS | Operating segments | Services
Disaggregation of Revenue [Line Items]
Total revenue	13,206	11,961	10,785
ESS | Operating segments | Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	7,327	5,718	6,613
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
North America
Disaggregation of Revenue [Line Items]
Total revenue	1,608,264	1,646,690	1,583,802
North America | Corporate and Other
Disaggregation of Revenue [Line Items]
Total revenue	10,958	11,782	9,443
North America | Hughes | Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	1,576,773	1,617,229	1,556,961
North America | ESS | Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	20,533	17,679	17,398
South and Central America
Disaggregation of Revenue [Line Items]
Total revenue	171,318	176,515	151,426
South and Central America | Corporate and Other
Disaggregation of Revenue [Line Items]
Total revenue	0	0	232
South and Central America | Hughes | Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	171,318	176,515	151,194
South and Central America | ESS | Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0
Other
Disaggregation of Revenue [Line Items]
Total revenue	218,511	162,515	152,679
Other | Corporate and Other
Disaggregation of Revenue [Line Items]
Total revenue	15	33	0
Other | Hughes | Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	218,496	162,482	152,679
Other | ESS | Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	$ 0	$ 0	$ 0

REVENUE RECOGNITION - Lease Inc

REVENUE RECOGNITION - Lease Income By Lease Type (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Sales-type lease revenue:
Revenue at lease commencement	$ 7,557	$ 7,998	$ 6,982
Interest income	$ 1,220	$ 728	$ 393
Sales-Type Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Total revenue	Total revenue	Total revenue
Total sales-type lease revenue	$ 8,777	$ 8,726	$ 7,375
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Total revenue	Total revenue	Total revenue
Operating lease revenue	$ 53,253	$ 50,857	$ 51,765
Total lease revenue	62,030	59,583	$ 59,140
Sales-type lease receivable	$ 21,900	$ 17,100

REVENUE RECOGNITION - Lease I_2

REVENUE RECOGNITION - Lease Income Maturity (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Amounts
2023	$ 45,107
2024	40,485
2025	30,802
2026	28,828
2027	23,860
2028 and beyond	46,070
Total lease payments to be received	$ 215,152

REVENUE RECOGNITION - Property

REVENUE RECOGNITION - Property Subject to Operating Lease (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Cost	$ 1,008,516	$ 1,930,956
Accumulated Depreciation	(700,910)	(1,548,898)
Property, plant and equipment, net	307,606	382,058
Depreciation and amortization	216,649	238,554	$ 237,996
Customer premises equipment
Property, Plant and Equipment [Line Items]
Cost	855,621	1,778,061
Accumulated Depreciation	(629,592)	(1,485,525)
Property, plant and equipment, net	226,029	292,536
Depreciation and amortization	208,704	230,609	230,079
Satellites
Property, Plant and Equipment [Line Items]
Cost	104,620	104,620
Accumulated Depreciation	(52,284)	(45,309)
Property, plant and equipment, net	52,336	59,311
Depreciation and amortization	6,975	6,975	6,975
Real estate
Property, Plant and Equipment [Line Items]
Cost	48,275	48,275
Accumulated Depreciation	(19,034)	(18,064)
Property, plant and equipment, net	29,241	30,211
Depreciation and amortization	$ 970	$ 970	$ 942

LESSEE ACCOUNTING - Schedule of

LESSEE ACCOUNTING - Schedule of Lease Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Right-of-use assets:
Operating	$ 151,518	$ 149,198
Finance	238,748	258,498
Total right-of-use assets	390,266	407,696
Current:
Operating	17,854	16,781
Finance	0	123
Total current	17,854	16,904
Non-current:
Operating	135,932	134,897
Finance	0	0
Total non-current	135,932	134,897
Total lease liabilities	$ 153,786	$ 151,801
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]	Accrued expenses and other current liabilities	Accrued expenses and other current liabilities
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Accrued expenses and other current liabilities	Accrued expenses and other current liabilities
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other non-current liabilities	Other non-current liabilities
Finance lease, accumulated amortization	$ 121,900	$ 95,700

LESSEE ACCOUNTING - Schedule _2

LESSEE ACCOUNTING - Schedule of Lease Cost, Weighted Average Term, Discount Rates and Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Lease cost:
Operating lease cost	$ 25,345	$ 23,379	$ 24,000
Finance lease cost:
Amortization of right-of-use assets	29,906	29,270	27,611
Interest on lease liabilities	7	49	106
Total finance lease cost	29,913	29,319	27,717
Short-term lease cost	258	0	376
Variable lease cost	2,753	2,625	3,853
Total lease cost	$ 58,269	$ 55,323	55,946
Weighted-average remaining lease term:
Finance leases	0 years	3 months 18 days
Operating leases	8 years	10 years 9 months 18 days
Weighted-average discount rate:
Finance leases	0%	12.80%
Operating leases	5.90%	5.60%
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 24,769	$ 21,861	21,834
Operating cash flows from finance leases	7	49	106
Financing cash flows from finance leases	124	430	499
Right-of-use asset obtained in exchange for lease liability	$ 4,300	$ 26,100	$ 22,600

LESSEE ACCOUNTING - Schedule _3

LESSEE ACCOUNTING - Schedule of Lease Liability Maturity (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Operating Leases
2023	$ 25,101
2024	23,180
2025	19,578
2026	18,770
2027	17,256
2028 and beyond	97,738
Total future minimum lease payments	201,623
Less: Interest	(47,837)
Total lease liabilities	$ 153,786

BUSINESS COMBINATIONS - Narrati

BUSINESS COMBINATIONS - Narrative (Details) - USD ($) $ in Thousands		12 Months Ended
	Jan. 04, 2022	Dec. 31, 2022
India JV
Business Acquisition [Line Items]
Equity interest, percentage in joint venture	67%
India JV | Bharti
Business Acquisition [Line Items]
Ownership interest	33%
India Joint Venture
Business Acquisition [Line Items]
Total consideration	$ 38,195
Payments to acquire business, net	7,900
Other intangible assets	$ 4,428
India Joint Venture | Customer Relationships
Business Acquisition [Line Items]
Other intangible assets		$ 4,400
Amortization period		5 years

BUSINESS COMBINATIONS - Schedul

BUSINESS COMBINATIONS - Schedule of Recognized Identified Assets and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Jan. 04, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets:
Goodwill	$ 532,491		$ 511,086	$ 511,597	$ 506,953
India Joint Venture
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

EARNINGS PER SHARE - Schedule o

EARNINGS PER SHARE - Schedule of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Net income (loss) attributable to EchoStar Corporation common stock	$ 177,051	$ 72,875	$ (40,150)
Weighted-average common shares outstanding:
Basic (in shares)	84,098	89,908	97,920
Dilutive impact of stock awards outstanding (in shares)	25	33	0
Diluted (in shares)	84,123	89,941	97,920
Earnings (losses) per share:
Basic (in dollars per share)	$ 2.10	$ 0.81	$ (0.41)
Diluted (in dollars per share)	$ 2.10	$ 0.81	$ (0.41)

EARNINGS PER SHARE - Antidiluti

EARNINGS PER SHARE - Antidilutive Securities (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Stock awards
Antidilutive Securities Excluded From Computation Of Earnings Per Share
Number of shares	6,368	4,766	4,374

OTHER COMPREHENSIVE INCOME (L_3

OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	$ 3,414,080	$ 3,607,250	$ 3,745,553
Other comprehensive income (loss) before reclassifications	39,881	(24,214)
Amounts reclassified to net income (loss)	(18)	(12)
Total other comprehensive income (loss), net of tax	41,570	(28,615)	(81,377)
Ending balance	3,599,055	3,414,080	3,607,250
Cumulative Foreign Currency Translation Adjustments
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(209,945)	(190,273)
Other comprehensive income (loss) before reclassifications	37,901	(19,672)
Amounts reclassified to net income (loss)	0	0
Total other comprehensive income (loss), net of tax	37,901	(19,672)
Ending balance	(172,044)	(209,945)	(190,273)
Unrealized Gain (Loss) On Available-For-Sale Securities
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	601	150
Other comprehensive income (loss) before reclassifications	(680)	463
Amounts reclassified to net income (loss)	(18)	(12)
Total other comprehensive income (loss), net of tax	(698)	451
Ending balance	(97)	601	150
Other
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(2,758)	2,247
Other comprehensive income (loss) before reclassifications	2,660	(5,005)
Amounts reclassified to net income (loss)	0	0
Total other comprehensive income (loss), net of tax	2,660	(5,005)
Ending balance	(98)	(2,758)	2,247
Accumulated Other Comprehensive Income (Loss)
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(212,102)	(187,876)
Total other comprehensive income (loss), net of tax	39,863	(24,226)
Ending balance	$ (172,239)	$ (212,102)	$ (187,876)

MARKETABLE INVESTMENT SECURIT_3

MARKETABLE INVESTMENT SECURITIES - Schedule of Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available-for-sale debt securities:
Total available-for-sale debt securities	$ 866,181	$ 880,815
Equity securities	118,790	142,943
Total marketable investment securities, including restricted amounts	984,971	1,023,758
Less: Restricted marketable investment securities	(11,056)	(13,262)
Marketable investment securities	973,915	1,010,496
Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	160,559	289,784
Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	687,927	498,358
Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	$ 17,695	$ 92,673

MARKETABLE INVESTMENT SECURIT_4

MARKETABLE INVESTMENT SECURITIES - Schedule of Unrealized Gains (Losses) on Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized cost	$ 866,235	$ 881,269
Unrealized gains	125	0
Unrealized losses	(179)	(454)
Estimated fair value	866,181	880,815
Corporate bonds
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized cost	160,494	290,169
Unrealized gains	125	0
Unrealized losses	(60)	(385)
Estimated fair value	160,559	289,784
Commercial paper
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized cost	687,956	498,358
Unrealized gains	0	0
Unrealized losses	(29)	0
Estimated fair value	687,927	498,358
Other debt securities
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized cost	17,785	92,742
Unrealized gains	0	0
Unrealized losses	(90)	(69)
Estimated fair value	$ 17,695	$ 92,673

MARKETABLE INVESTMENT SECURIT_5

MARKETABLE INVESTMENT SECURITIES - Activity on Available for Sale Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales	$ 37,904	$ 410,918	$ 160,494

MARKETABLE INVESTMENT SECURIT_6

MARKETABLE INVESTMENT SECURITIES - Narrative (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Debt securities with contractual maturities of one year or less	$ 847,300,000
Debt securities with contractual maturities exceeding one year	18,900,000
Fair value of marketable securities
Marketable investment securities	973,915,000	$ 1,010,496,000
Fair Value, Inputs, Level 3
Fair value of marketable securities
Marketable investment securities	$ 0	$ 0

MARKETABLE INVESTMENT SECURIT_7

MARKETABLE INVESTMENT SECURITIES - Fair Value Option (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale [Line Items]
Proceeds from sales	$ 37,904	$ 410,918	$ 160,494
Corporate bonds
Debt Securities, Available-for-sale [Line Items]
Proceeds from sales	0	0	32,054
Gains (losses) on investments, net	$ 0	$ 0	$ 14,980

MARKETABLE INVESTMENT SECURIT_8

MARKETABLE INVESTMENT SECURITIES - Equity Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales	$ 63,294	$ 832	$ 14,401
Gains (losses) on investments, net	$ 25,539	$ 49,391	$ (3,241)

MARKETABLE INVESTMENT SECURIT_9

MARKETABLE INVESTMENT SECURITIES - Schedule of Fair Value Measurements (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair value of marketable securities
Cash equivalents (including restricted)	$ 596,471	$ 430,995
Available-for-sale debt securities:
Total available-for-sale debt securities	866,181	880,815
Equity securities	118,790	142,943
Total marketable investment securities, including restricted amounts	984,971	1,023,758
Less: Restricted marketable investment securities	(11,056)	(13,262)
Marketable investment securities	973,915	1,010,496
Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	160,559	289,784
Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	687,927	498,358
Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	17,695	92,673
Level 1
Fair value of marketable securities
Cash equivalents (including restricted)	657	7,872
Available-for-sale debt securities:
Total available-for-sale debt securities	15,968	14,274
Equity securities	109,002	131,413
Total marketable investment securities, including restricted amounts	124,970	145,687
Less: Restricted marketable investment securities	(11,056)	(13,262)
Marketable investment securities	113,914	132,425
Level 1 | Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	0	0
Level 1 | Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	0	0
Level 1 | Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	15,968	14,274
Level 2
Fair value of marketable securities
Cash equivalents (including restricted)	595,814	423,123
Available-for-sale debt securities:
Total available-for-sale debt securities	850,213	866,541
Equity securities	9,788	11,530
Total marketable investment securities, including restricted amounts	860,001	878,071
Less: Restricted marketable investment securities	0	0
Marketable investment securities	860,001	878,071
Level 2 | Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	160,559	289,784
Level 2 | Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	687,927	498,358
Level 2 | Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	$ 1,727	$ 78,399

PROPERTY AND EQUIPMENT- Major A

PROPERTY AND EQUIPMENT- Major Asset Class (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property and equipment, net:
Property and equipment, net	$ 2,237,617	$ 2,338,285
Satellites, net
Property and equipment, net:
Property and equipment, net	1,563,033	1,610,623
Other property and equipment, net
Property and equipment, net:
Property and equipment, net	$ 674,584	$ 727,662

PROPERTY AND EQUIPMENT - Narrat

PROPERTY AND EQUIPMENT - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) satellite mi	Dec. 31, 2021 USD ($)
Property, Plant and Equipment [Line Items]
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator | satellite	10
Property, plant, and equipment write-off | $	$ 1,100
Level 2
Property, Plant and Equipment [Line Items]
Fair values of in-orbit incentive obligations | $	50.2	$ 53.2
Satellite-related obligations
Property, Plant and Equipment [Line Items]
Satellite-related obligations | $	$ 169.3	$ 342.2
Satellites, net
Property, Plant and Equipment [Line Items]
Length of satellites utilized in geosynchronous orbit above the equator (in miles) | 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	7
Satellites, Leased
Property, Plant and Equipment [Line Items]
Number of satellites utilized under finance lease | satellite	3

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Satellites (Details)	12 Months Ended
	Dec. 31, 2022
SPACEWAY 3
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	10 years
EchoStar XVII
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
EchoStar XIX
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Al Yah 3
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	7 years
EchoStar IX
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	12 years
EchoStar XXI
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Eutelsat 65 West A
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Telesat T19V
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
EchoStar 105/SES-11
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years

PROPERTY AND EQUIPMENT - Sche_2

PROPERTY AND EQUIPMENT - Schedule of Property Plant and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated depreciation:
Total satellites, net	$ 2,237,617	$ 2,338,285
Total Satellites
Satellites, net:
Total satellites	2,778,339	2,702,256
Accumulated depreciation:
Accumulated depreciation	(1,215,306)	(1,091,633)
Total satellites, net	1,563,033	1,610,623
Satellites - owned
Satellites, net:
Total satellites	1,808,924	1,806,664
Accumulated depreciation:
Accumulated depreciation	$ (1,093,412)	(995,962)
Satellites - owned | Minimum
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	7 years
Satellites - owned | Maximum
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Satellites - acquired under finance leases
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Satellites, net:
Satellites - acquired under finance leases	$ 360,642	354,170
Accumulated depreciation:
Accumulated depreciation	(121,894)	(95,671)
Construction in progress
Satellites, net:
Total satellites	$ 608,773	$ 541,422

PROPERTY AND EQUIPMENT - Sche_3

PROPERTY AND EQUIPMENT - Schedule of Depreciation and Capitalized Interest (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Depreciation expense:
Amortization of right-of-use assets	$ 29,906	$ 29,270	$ 27,611
Total depreciation expense	457,621	491,329	525,011
Capitalized interest	43,908	37,150	27,369
Total Satellites
Depreciation expense:
Total depreciation expense	120,943	129,559	156,015
Satellites - owned
Depreciation expense:
Depreciation	96,816	105,819	128,404
Satellites - acquired under finance leases
Depreciation expense:
Amortization of right-of-use assets	$ 24,127	$ 23,740	$ 27,611

PROPERTY AND EQUIPMENT - Other

PROPERTY AND EQUIPMENT - Other Property Plant and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Land
Other property and equipment, net:
Property and equipment, other, gross	$ 29,125	$ 28,938
Buildings and improvements
Other property and equipment, net:
Property and equipment, other, gross	$ 116,867	115,537
Buildings and improvements | Minimum
Property, Plant and Equipment [Line Items]
Useful life	1 year
Buildings and improvements | Maximum
Property, Plant and Equipment [Line Items]
Useful life	40 years
Furniture, fixtures, equipment and other
Other property and equipment, net:
Property and equipment, other, gross	$ 935,559	911,474
Furniture, fixtures, equipment and other | Minimum
Property, Plant and Equipment [Line Items]
Useful life	1 year
Furniture, fixtures, equipment and other | Maximum
Property, Plant and Equipment [Line Items]
Useful life	12 years
Customer premises equipment
Other property and equipment, net:
Property and equipment, other, gross	$ 855,621	1,778,061
Customer premises equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful life	2 years
Customer premises equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful life	4 years
Construction in progress
Other property and equipment, net:
Property and equipment, other, gross	$ 199,749	158,559
Other property and equipment, net
Other property and equipment, net:
Property and equipment, other, gross	2,136,921	2,992,569
Accumulated depreciation	(1,462,337)	(2,264,907)
Other property and equipment, net	$ 674,584	$ 727,662

PROPERTY AND EQUIPMENT - Othe_2

PROPERTY AND EQUIPMENT - Other Property Plant and Equipment Depreciation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other property and equipment, net
Other property and equipment depreciation expense:
Depreciation expense	$ 299,261	$ 327,540	$ 329,862
Buildings and improvements
Other property and equipment depreciation expense:
Depreciation expense	4,780	6,036	5,394
Furniture, fixtures, equipment and other
Other property and equipment depreciation expense:
Depreciation expense	85,777	90,895	94,389
Customer premises equipment
Other property and equipment depreciation expense:
Depreciation expense	$ 208,704	$ 230,609	$ 230,079

REGULATORY AUTHORIZATIONS - Sch

REGULATORY AUTHORIZATIONS - Schedule of Regulatory Authorizations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated Amortization
Amortization expense	$ (4,150)	$ (4,495)	$ (4,483)
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Balance at the beginning of the period	469,766	478,762	478,598
Currency translation adjustment	(3,085)	(4,501)	4,647
Balance at the end of the period	462,531	469,766	478,762
Regulatory authorization
Indefinite-Lived Intangible Assets [Line Items]
Balance at the beginning of the period	441,717	444,020	440,291
Currency translation adjustment	(2,556)	(2,303)	3,729
Balance at the end of the period	439,161	441,717	444,020
Regulatory authorization
Cost
Balance at the beginning of the period	57,137	61,381	58,451
Currency translation adjustments	(1,821)	(4,244)	2,930
Balance at the end of the period	55,316	57,137	61,381
Accumulated Amortization
Balance at the beginning of the period	(29,088)	(26,639)	(20,144)
Amortization expense	(4,150)	(4,495)	(4,483)
Currency translation adjustment	1,292	2,046	(2,012)
Balance at the end of the period	(31,946)	(29,088)	(26,639)
Total
Balance at the beginning of the period	28,049	34,742	38,307
Currency translation adjustment	(529)	(2,198)	918
Balance at the end of the period	$ 23,370	$ 28,049	$ 34,742
Weighted-average useful life (in years)	13 years

REGULATORY AUTHORIZATIONS - Fut

REGULATORY AUTHORIZATIONS - Future Amortization of Intangible Assets (Details) - Regulatory authorization - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Estimated future amortization of intangible assets
2023	$ 4,208
2024	4,216
2025	4,208
2026	4,208
2027	2,092
2028 and beyond	4,438
Carrying amount:	$ 23,370	$ 28,049	$ 34,742	$ 38,307

GOODWILL (Details)

GOODWILL (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Goodwill [Line Items]
Goodwill impairment loss	$ 0
India JV | Yahsat
Goodwill [Line Items]
Equity ownership percentage	20%
India JV | Hughes segment | Yahsat
Goodwill [Line Items]
Equity ownership percentage	20%

GOODWILL - Schedule of Goodwill

GOODWILL - Schedule of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Roll Forward]
Balance at beginning of period	$ 511,086	$ 511,597	$ 506,953
India JV formation	23,086	0	0
Foreign currency translation	(1,681)	(511)	4,644
Balance at end of period	$ 532,491	$ 511,086	$ 511,597

OTHER INTANGIBLE ASSETS - Sched

OTHER INTANGIBLE ASSETS - Schedule of Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Total
Cost:
Balance at the beginning of the period	$ 361,283	$ 361,283	$ 361,283
Additions	4,312
Currency translation adjustments	(328)
Retirements	(9,883)
Balance at the end of the period	355,384	361,283	361,283
Accumulated Amortization
Balance at the beginning of the period	(347,299)	(342,850)	(331,776)
Amortization expense	(2,270)	(4,449)	(11,074)
Retirements	9,883
Balance at the end of the period	(339,686)	(347,299)	(342,850)
Carrying amount:	15,698	13,984
Customer Relationships
Cost:
Balance at the beginning of the period	270,300	270,300	270,300
Additions	4,312
Currency translation adjustments	(328)
Retirements	0
Balance at the end of the period	274,284	270,300	270,300
Accumulated Amortization
Balance at the beginning of the period	(270,300)	(267,429)	(257,933)
Amortization expense	(785)	(2,871)	(9,496)
Retirements	0
Balance at the end of the period	(271,085)	(270,300)	(267,429)
Carrying amount:	$ 3,199	0
Weighted-average useful life (in years)	8 years
Patents
Cost:
Balance at the beginning of the period	$ 61,283	61,283	61,283
Additions	0
Currency translation adjustments	0
Retirements	(9,883)
Balance at the end of the period	51,400	61,283	61,283
Accumulated Amortization
Balance at the beginning of the period	(61,283)	(61,190)	(61,097)
Amortization expense	0	(93)	(93)
Retirements	9,883
Balance at the end of the period	(51,400)	(61,283)	(61,190)
Carrying amount:	$ 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
Retirements	0
Balance at the end of the period	29,700	29,700	29,700
Accumulated Amortization
Balance at the beginning of the period	(15,716)	(14,231)	(12,746)
Amortization expense	(1,485)	(1,485)	(1,485)
Retirements	0
Balance at the end of the period	(17,201)	(15,716)	$ (14,231)
Carrying amount:	$ 12,499	$ 13,984
Weighted-average useful life (in years)	20 years

OTHER INTANGIBLE ASSETS - Sch_2

OTHER INTANGIBLE ASSETS - Schedule of estimated future amortization (Details) - Other Intangible Assets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
For the years ending December 31,
2023	$ 2,282
2024	2,282
2025	2,282
2026	2,282
2027	1,496
2028 and beyond	5,074
Carrying amount:	$ 15,698	$ 13,984

OTHER INVESTMENTS - Schedule of

OTHER INVESTMENTS - Schedule of Other Investments, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019
Other investments, net:
Equity method investments	$ 83,523	$ 91,226
Other equity investments	141,307	91,636
Other debt investments, net	131,875	114,885
Total other investments, net	$ 356,705	$ 297,747	$ 325,405

OTHER INVESTMENTS - Narrative (

OTHER INVESTMENTS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2018
Schedule of Equity Method Investments [Line Items]
Dividend received from unconsolidated affiliate		$ 2,000	$ 0	$ 0
Dish Mexico
Schedule of Equity Method Investments [Line Items]
Equity interest, percentage in joint venture			49%
Reclassification of accumulated foreign currency translation adjustment losses	$ 28,300
Deluxe
Schedule of Equity Method Investments [Line Items]
Equity interest, percentage in joint venture	50%	50%
BCS
Schedule of Equity Method Investments [Line Items]
Equity interest, percentage in joint venture					20%

OTHER INVESTMENTS - Schedule _2

OTHER INVESTMENTS - Schedule of Revenue Recognized (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deluxe
Schedule of Equity Method Investments [Line Items]
Revenue from related parties	$ 5,334	$ 5,480	$ 4,393
BCS
Schedule of Equity Method Investments [Line Items]
Revenue from related parties	$ 7,933	$ 8,278	$ 9,080

OTHER INVESTMENTS - Schedule _3

OTHER INVESTMENTS - Schedule of Trade Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deluxe
Schedule of Equity Method Investments [Line Items]
Receivables from related party	$ 3,026	$ 934
BCS
Schedule of Equity Method Investments [Line Items]
Receivables from related party	$ 5,062	$ 5,544

OTHER INVESTMENTS - Other Equit

OTHER INVESTMENTS - Other Equity Investments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity Method Investments and Joint Ventures [Abstract]
Gain (loss) on investments, net	$ 49,888	$ 21,256	$ (29,833)

OTHER INVESTMENTS - Schedule _4

OTHER INVESTMENTS - Schedule of Other Debt Investments, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss [Abstract]
Cost basis	$ 143,267	$ 127,433
Discount	(8,010)	(9,602)
Allowance for credit losses	(3,382)	(2,946)
Total other debt investments, net	$ 131,875	$ 114,885

OTHER INVESTMENTS - Allowance f

OTHER INVESTMENTS - Allowance for Credit Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020	Dec. 31, 2019
Equity Securities Without Readily Determinable Fair Value, Allowance For Credit Loss [Roll Forward]
Balance at the beginning of the period	$ 2,946	$ 2,513	$ 0
Credit losses	436	433	2,513
Balance at end of period	3,382	2,946	$ 2,513
New accounting pronouncement disclosures
Adoption impact	$ 833,517	$ 656,466			$ 632,809
Adoption of ASC 326 Increase (Decrease)
New accounting pronouncement disclosures
Adoption impact				$ 2,900
Adoption of ASC 326 Increase (Decrease) | Investments In And Advances To Affiliates, Subsidiaries, Associates, And Joint Ventures
New accounting pronouncement disclosures
Adoption impact				$ 2,100

OTHER INVESTMENTS - Interest In

OTHER INVESTMENTS - Interest Income, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Interest Income (Expense), Net [Abstract]
Interest income	$ 20,496	$ 17,191	$ 14,736
Credit losses	(436)	(433)	(367)
Total interest income, net	$ 20,060	$ 16,758	$ 14,369

LONG-TERM DEBT - Schedule of De

LONG-TERM DEBT - Schedule of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt and Capital Lease Obligations
Less: Unamortized debt issuance costs	$ (3,223)	$ (4,006)
Carrying amount, total long-term debt	1,496,777	1,495,994
Fair value, total long-term debt	$ 1,435,253	1,664,295
Senior Secured Notes | 5 1/4% Senior Secured Notes due 2026
Debt and Capital Lease Obligations
Interest rate	5.25%
Effective Interest Rate	5.32%
Carrying amount, gross	$ 750,000	750,000
Fair value, total long-term debt	$ 727,763	825,555
Senior Unsecured Notes | 6 5/8% Senior Unsecured Notes due 2026
Debt and Capital Lease Obligations
Interest rate	6.625%
Effective Interest Rate	6.688%
Carrying amount, gross	$ 750,000	750,000
Fair value, total long-term debt	$ 707,490	$ 838,740

LONG-TERM DEBT - Narrative (Det

LONG-TERM DEBT - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jul. 27, 2016
Debt and Capital Lease Obligations
Amortization of debt issuance costs	$ 783,000	$ 2,381,000	$ 4,324,000
Interest on long-term debt
Debt and Capital Lease Obligations
Amortization of debt issuance costs	$ 800,000	$ 2,400,000	$ 4,300,000
5 1/4% Senior Secured Notes due 2026 | Hughes Satellite Systems Corporation (HSSC)
Debt and Capital Lease Obligations
Issue price as percent of principal				100%
6 5/8% Senior Unsecured Notes due 2026 | Hughes Satellite Systems Corporation (HSSC)
Debt and Capital Lease Obligations
Principal amount of debt issuance				$ 750,000,000
Senior Unsecured Notes
Debt and Capital Lease Obligations
Percent of debt holders required to call debt	25%
Senior Unsecured Notes | 6 5/8% Senior Unsecured Notes due 2026
Debt and Capital Lease Obligations
Redemption price percentage	100%
Purchase price due to change of control, as percentage of aggregate principal amount	101%
Senior Unsecured Notes | 6 5/8% Senior Unsecured Notes due 2026 | Hughes Satellite Systems Corporation (HSSC)
Debt and Capital Lease Obligations
Issue price as percent of principal				100%
Senior Secured Notes | 5 1/4% Senior Secured Notes due 2026
Debt and Capital Lease Obligations
Redemption price percentage	100%
Purchase price due to change of control, as percentage of aggregate principal amount	101%
Senior Secured Notes | 5 1/4% Senior Secured Notes due 2026 | Hughes Satellite Systems Corporation (HSSC)
Debt and Capital Lease Obligations
Principal amount of debt issuance				$ 750,000,000

INCOME TAXES - Components of In

INCOME TAXES - Components of Income (Loss) From Continuing Operations Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Domestic	$ 354,234	$ 269,400	$ 108,078
Foreign	(121,011)	(141,053)	(135,913)
Income (loss) before income taxes	$ 233,223	$ 128,347	$ (27,835)

INCOME TAXES - Components of _2

INCOME TAXES - Components of Income Tax Benefit (Provision), Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current benefit (provision), net:
Federal	$ (29,703)	$ (9,324)	$ (2,750)
State	(11,017)	(15,171)	(4,868)
Foreign	(4,525)	(3,467)	(2,116)
Total current benefit (provision), net	(45,245)	(27,962)	(9,734)
Deferred benefit (provision), net:
Federal	(17,509)	(41,665)	(9,707)
State	(7,051)	(2,155)	3,497
Foreign	3,130	6,156	(8,125)
Total deferred benefit (provision), net	(21,430)	(37,664)	(14,335)
Total income tax benefit (provision), net	$ (66,675)	$ (65,626)	$ (24,069)

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
Deferred tax assets, valuation allowance	$ (224,731,000)	$ (234,571,000)
Net operating loss carryforwards	732,000,000
Provision for U.S. income taxes or foreign withholding taxes	0
Deferred tax in foreign subsidiaries	8,000,000	5,400,000
Unrecognized tax benefits if recognized, could affect our effective tax rate	150,300,000	$ 138,000,000
Unrecognized tax benefits decrease	14,300,000
Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	721,200,000
Federal
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards	75,700,000
State
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards	$ 83,200,000

INCOME TAXES - Income Tax Rate

INCOME TAXES - Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Statutory rate	$ (48,977)	$ (26,953)	$ 5,845
State income taxes, net of federal benefit (provision)	(15,754)	(14,140)	(349)
Permanent differences	(2,871)	(5,804)	(2,209)
Tax credits, including withholding tax	8,907	6,268	587
Valuation allowance	(18,012)	(40,743)	(44,212)
Rates different than statutory	17,404	18,137	17,180
Other	(7,372)	(2,391)	(911)
Total income tax benefit (provision), net	$ 66,675	$ 65,626	$ 24,069

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating losses, credit and other carryforwards	$ 220,675	$ 253,767
Other investments	3,556	44,651
Accrued expenses	54,076	31,996
Stock-based compensation	5,645	7,067
Other assets	10,495	19,776
Total deferred tax assets	294,447	357,257
Valuation allowance	(224,731)	(234,571)
Deferred tax assets after valuation allowance	69,716	122,686
Deferred tax liabilities:
Property and equipment, regulatory authorizations, and other intangibles	(467,486)	(493,093)
Other liabilities	(18,840)	(27,860)
Total deferred tax liabilities	(486,326)	(520,953)
Total net deferred tax assets (liabilities)	(416,610)	(398,267)
Foreign
Deferred tax liabilities:
Total net deferred tax assets (liabilities)	(5,310)	(7,242)
Federal
Deferred tax liabilities:
Total net deferred tax assets (liabilities)	$ (411,300)	$ (391,025)

INCOME TAXES - Reconciliation o

INCOME TAXES - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Unrecognized tax benefit balance as of beginning of period:
Balance as of beginning of period	$ 150,276	$ 150,060	$ 70,401
Additions based on tax positions related to the current year	1,407	193	3,349
Additions based on tax positions related to prior years	1,646	105	76,882
Reductions based on tax positions related to prior years	(14,441)	(82)	(572)
Reductions based on expirations of statute of limitations	(927)	0	0
Balance as of end of period	$ 137,961	$ 150,276	$ 150,060

STOCKHOLDERS_ EQUITY - Preferre

STOCKHOLDERS’ EQUITY - Preferred Stock and Common Stock (Details)	12 Months Ended
	Dec. 31, 2022 shares vote	Dec. 31, 2021 shares
Common Class A
Stockholders Equity (Deficit)
Votes per share | vote	1
Common stock, shares outstanding (in shares)	35,291,616	38,726,923
Common Class C
Stockholders Equity (Deficit)
Votes per share | vote	1
Votes per share in event of change of control | vote	10
Number of shares of Class A common stock into which each share of common stock is convertible (in shares)	1
Common stock, shares outstanding (in shares)	0	0
Common Class B
Stockholders Equity (Deficit)
Votes per share | vote	10
Number of shares of Class A common stock into which each share of common stock is convertible (in shares)	1
Common stock, shares outstanding (in shares)	47,687,039	47,687,039
Common Class D
Stockholders Equity (Deficit)
Common stock, shares outstanding (in shares)	0	0

STOCKHOLDERS_ EQUITY - Common S

STOCKHOLDERS’ EQUITY - Common Stock Repurchase Program (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Oct. 20, 2022	Nov. 02, 2021	Dec. 31, 2019
Common Stock Repurchase Program
Total number of shares purchased (in shares)	3,980,612	10,941,872	1,905,906
Average price paid per share (in dollars per share)	$ 22.42	$ 23.90	$ 22.79
Maximum Number (or Approximate Dollar Value) of Shares (or Units) That May Yet Be Purchased under the Plans or Program	$ 410,736,000	$ 194,933,000	$ 456,542,000			$ 500,000,000
Common Stock Repurchase Program
Common Stock Repurchase Program
Total number of shares purchased (in shares)	16,828,390
Average price paid per share (in dollars per share)	$ 23.43
Maximum Number (or Approximate Dollar Value) of Shares (or Units) That May Yet Be Purchased under the Plans or Program	$ 410,736,000
Common Class A
Common Stock Repurchase Program
Amount of shares authorized for repurchase	$ 500,000,000			$ 500,000,000	$ 500,000,000

EMPLOYEE BENEFIT PLANS - Employ

EMPLOYEE BENEFIT PLANS - Employee Stock Purchase Plan (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employee Stock Purchase Plan
Employee benefit plans
Required service period	3 months
Common Class A
Employee benefit plans
Number of common stock available for future grant under stock incentive plans (in shares)	4,200,000
Common Class A | Employee Stock Purchase Plan
Employee benefit plans
Number of shares authorized for issuance (in shares)	5,000,000
Number of common stock available for future grant under stock incentive plans (in shares)	700,000
Maximum allowed purchase under the ESPP	$ 25,000
Purchase price as percentage of closing market price on the last business day of each calendar quarter under ESPP	85%
Number of shares of common stock purchased under ESPP (in shares)	580,000	446,000	452,000

EMPLOYEE BENEFIT PLANS - 401(k)

EMPLOYEE BENEFIT PLANS - 401(k) Employee Savings Plans (Details) - EchoStar 401(k) Plan - USD ($) shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employee benefit plans
Maximum contribution limit	75%
Employer matching contribution as a percentage of voluntary employee contributions under 401(k) plan (as a percent)	50%
Percentage of eligible compensation, matched 50% by employer	6%
Percentage of eligible compensation, matched 100% by employer	3%
Employer maximum annual contribution per employee under 401(k) plan	$ 7,500
Vesting percentage of matching contributions to eligible employees per year	20%
Vesting percentage of matching contributions to eligible employees after specified period of service	100%
Eligibility for employer matching contributions, period of service	5 years
Common Class A
Employee benefit plans
Matching contributions	$ 5,475,000	$ 5,434,000	$ 5,239,000
Fair value of discretionary contributions of our Class A common stock, net of forfeitures, under 401(k) plan	$ 7,042,000	$ 7,125,000	$ 6,921,000
Approximate number of shares	267	336	160

STOCK-BASED COMPENSATION - Narr

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Stock-Based Compensation
Tax benefit from compensation expense	$ 0.8	$ 1.5	$ 1.7
Unrecognized compensation expense	$ 27.9
Future forfeiture rate (as a percent)	2%
Period for recognition of compensation cost	2 years
Aggregate intrinsic value of stock options outstanding	$ 0
Aggregate intrinsic value of stock options exercisable	$ 0
Common Class A
Stock-Based Compensation
Number of common stock available for future grant under stock incentive plans (in shares)	4,200,000
Employee And Non Employee Stock Option
Stock-Based Compensation
Shares outstanding under stock incentive plans (in shares)	6,393,422	4,799,255	4,804,891	4,812,644
Employee Stock Options
Stock-Based Compensation
Maximum expiration term	10 years
Vesting period	5 years
Non-Employee Stock Option
Stock-Based Compensation
Maximum expiration term	5 years

STOCK-BASED COMPENSATION - Exer

STOCK-BASED COMPENSATION - Exercise Prices for Stock Options (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Employee And Non Employee Stock Option
Exercise prices for stock options outstanding and exercisable:
Number of stock options outstanding (in shares) | shares	6,393,422
Options outstanding, Weighted-average remaining contractual term	6 years
Options outstanding, Weighted-average exercise price (in dollars per share)	$ 34.03
Number of stock options exercisable (in shares) | shares	3,358,994
Options exercisable, Weighted-average remaining contractual life	3 years
Options exercisable, Weighted-average exercise price (in dollars per share)	$ 40.04
Range of Exercise Prices $0.00 - $20.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	0
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 20
Range of Exercise Prices $0.00 - $20.00 | Employee And Non Employee Stock Option
Exercise prices for stock options outstanding and exercisable:
Number of stock options outstanding (in shares) | shares	42,500
Options outstanding, Weighted-average remaining contractual term	7 years
Options outstanding, Weighted-average exercise price (in dollars per share)	$ 18.80
Number of stock options exercisable (in shares) | shares	25,000
Options exercisable, Weighted-average remaining contractual life	5 years
Options exercisable, Weighted-average exercise price (in dollars per share)	$ 19.61
Range of Exercise Prices $20.01 - $25.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	20.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 25
Range of Exercise Prices $20.01 - $25.00 | Employee And Non Employee Stock Option
Exercise prices for stock options outstanding and exercisable:
Number of stock options outstanding (in shares) | shares	290,000
Options outstanding, Weighted-average remaining contractual term	8 years
Options outstanding, Weighted-average exercise price (in dollars per share)	$ 24.45
Number of stock options exercisable (in shares) | shares	82,000
Options exercisable, Weighted-average remaining contractual life	7 years
Options exercisable, Weighted-average exercise price (in dollars per share)	$ 24.46
Range of Exercise Prices $25.01 - $30.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	25.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 30
Range of Exercise Prices $25.01 - $30.00 | Employee And Non Employee Stock Option
Exercise prices for stock options outstanding and exercisable:
Number of stock options outstanding (in shares) | shares	2,651,867
Options outstanding, Weighted-average remaining contractual term	8 years
Options outstanding, Weighted-average exercise price (in dollars per share)	$ 25.88
Number of stock options exercisable (in shares) | shares	400,267
Options exercisable, Weighted-average remaining contractual life	0 years
Options exercisable, Weighted-average exercise price (in dollars per share)	$ 29.58
Range of Exercise Prices $30.01 - $35.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	30.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 35
Range of Exercise Prices $30.01 - $35.00 | Employee And Non Employee Stock Option
Exercise prices for stock options outstanding and exercisable:
Number of stock options outstanding (in shares) | shares	414,914
Options outstanding, Weighted-average remaining contractual term	5 years
Options outstanding, Weighted-average exercise price (in dollars per share)	$ 32.27
Number of stock options exercisable (in shares) | shares	280,269
Options exercisable, Weighted-average remaining contractual life	5 years
Options exercisable, Weighted-average exercise price (in dollars per share)	$ 32.81
Range of Exercise Prices $35.01 - $40.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	35.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 40
Range of Exercise Prices $35.01 - $40.00 | Employee And Non Employee Stock Option
Exercise prices for stock options outstanding and exercisable:
Number of stock options outstanding (in shares) | shares	1,274,771
Options outstanding, Weighted-average remaining contractual term	6 years
Options outstanding, Weighted-average exercise price (in dollars per share)	$ 38.78
Number of stock options exercisable (in shares) | shares	885,056
Options exercisable, Weighted-average remaining contractual life	5 years
Options exercisable, Weighted-average exercise price (in dollars per share)	$ 38.73
Range of Exercise Prices $40.01 to $45.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	40.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 45
Range of Exercise Prices $40.01 to $45.00 | Employee And Non Employee Stock Option
Exercise prices for stock options outstanding and exercisable:
Number of stock options outstanding (in shares) | shares	861,303
Options outstanding, Weighted-average remaining contractual term	2 years
Options outstanding, Weighted-average exercise price (in dollars per share)	$ 42.11
Number of stock options exercisable (in shares) | shares	858,303
Options exercisable, Weighted-average remaining contractual life	2 years
Options exercisable, Weighted-average exercise price (in dollars per share)	$ 42.10
Range of Exercise Prices $45.01 to $50.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	45.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 50
Range of Exercise Prices $45.01 to $50.00 | Employee And Non Employee Stock Option
Exercise prices for stock options outstanding and exercisable:
Number of stock options outstanding (in shares) | shares	814,925
Options outstanding, Weighted-average remaining contractual term	4 years
Options outstanding, Weighted-average exercise price (in dollars per share)	$ 48.67
Number of stock options exercisable (in shares) | shares	786,110
Options exercisable, Weighted-average remaining contractual life	4 years
Options exercisable, Weighted-average exercise price (in dollars per share)	$ 48.77
Range of Exercise Prices $50.01 to $55.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	50.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 55
Range of Exercise Prices $50.01 to $55.00 | Employee And Non Employee Stock Option
Exercise prices for stock options outstanding and exercisable:
Number of stock options outstanding (in shares) | shares	43,142
Options outstanding, Weighted-average remaining contractual term	5 years
Options outstanding, Weighted-average exercise price (in dollars per share)	$ 52.66
Number of stock options exercisable (in shares) | shares	41,989
Options exercisable, Weighted-average remaining contractual life	5 years
Options exercisable, Weighted-average exercise price (in dollars per share)	$ 52.67

STOCK-BASED COMPENSATION - Stoc

STOCK-BASED COMPENSATION - Stock Award Activity (Details) - Employee And Non Employee Stock Option - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Stock option activity
Total options outstanding, beginning of period (in shares)	4,799,255	4,804,891	4,812,644
Granted (in shares)	2,412,253	325,500	180,500
Exercised (in shares)	0	(22,264)	(45,170)
Forfeited and canceled (in shares)	(818,086)	(308,872)	(143,083)
Total options outstanding, end of period (in shares)	6,393,422	4,799,255	4,804,891
Exercisable at end of period (in shares)	3,358,994	3,386,174	3,045,000
Weighted-Average Exercise Price
Total options outstanding, beginning of period (in dollars per share)	$ 38.86	$ 39.48	$ 43.40
Granted (in dollars per share)	25.14	24.49	30.39
Exercised (in dollars per share)	0	18.32	18.93
Forfeited and canceled (in dollars per share)	36.29	34.79	41.58
Total options outstanding, end of period (in dollars per share)	34.03	38.86	39.48
Exercisable at end of period (in dollars per share)	$ 40.04	$ 39.99	$ 39.42

STOCK-BASED COMPENSATION - Addi

STOCK-BASED COMPENSATION - Additional Disclosures (Details) - Employee And Non Employee Stock Option - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Stock-Based Compensation
Tax benefits from stock options exercised	$ 0	$ 304	$ 173
Aggregate intrinsic value of our stock options exercised	$ 0	$ 238	$ 603

STOCK-BASED COMPENSATION - St_2

STOCK-BASED COMPENSATION - Stock-Based Compensation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Stock-based compensation expense:
Total stock-based compensation expense	$ 11,546	$ 7,699	$ 8,878
Research and development expenses
Stock-based compensation expense:
Total stock-based compensation expense	832	530	551
Selling, general and administrative expenses
Stock-based compensation expense:
Total stock-based compensation expense	$ 10,714	$ 7,169	$ 8,327

STOCK-BASED COMPENSATION - Valu

STOCK-BASED COMPENSATION - Valuation of Stock Options (Details) - Employee And Non Employee Stock Option - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Black-Scholes option valuation model assumptions
Dividend yield	0%	0%	0%
Minimum
Black-Scholes option valuation model assumptions
Risk-free interest rate	1.35%	0.48%	0.25%
Volatility factor	32.67%	29.91%	24.32%
Expected term of options	4 years 1 month 6 days	4 years	4 years
Weighted-average grant-date fair value (in dollars per share)	$ 5.97	$ 6.20	$ 6.56
Maximum
Black-Scholes option valuation model assumptions
Risk-free interest rate	4.02%	1.11%	1.72%
Volatility factor	34.84%	34.51%	30.07%
Expected term of options	6 years	5 years 10 months 24 days	5 years 10 months 24 days
Weighted-average grant-date fair value (in dollars per share)	$ 9.27	$ 8.32	$ 11.63

RELATED PARTY TRANSACTIONS - _3

RELATED PARTY TRANSACTIONS - DISH NETWORK - Overview (Details)	1 Months Ended
	Sep. 30, 2019 $ / shares shares	May 31, 2019 shares	Feb. 28, 2017	Dec. 31, 2022 $ / shares	Dec. 31, 2021 $ / shares	Sep. 30, 2009 transponder
Related party transactions
Common stock, par value (in dollars per share)				$ 0.001	$ 0.001
TeleSat Transponder Agreement | Telesat Canada
Related party transactions
Number of DBS transponders available to receive services | transponder						32
Common Stock | BSS Corp.
Related party transactions
Common stock, par value (in dollars per share)	$ 0.001
Share of BSS common stock issued for each share of Echostar Class A or Class B common stock (in shares) | shares	1
Common Stock | DISH Network
Related party transactions
Common stock, par value (in dollars per share)	$ 0.001
Common Class A
Related party transactions
Common stock, par value (in dollars per share)				$ 0.001	$ 0.001
Common Class A | DISH Network
Related party transactions
Entity shares issued per acquiree share (in shares) | shares	0.23523769	0.23523769
DISH Network | Share Exchange Agreement | EchoStar Technologies segment
Related party transactions
Ownership interest acquired by related party (as a percent)			100%
DISH Network | DISH Nimiq 5 Agreement
Related party transactions
Number of DBS transponders available to receive services | transponder						32
DISH Network | Preferred Tracking Stock | Hughes Retail Group | Satellite and Tracking Stock Transaction
Related party transactions
Percentage of economic interest held			80%

RELATED PARTY TRANSACTIONS - _4

RELATED PARTY TRANSACTIONS - DISH NETWORK - Services and Other Revenue - DISH Network (Details) - DISH Network - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Principal Business
Services and other revenue - DISH Network	$ 30,191	$ 33,884	$ 36,531
Receivables from related party	$ 3,492	$ 4,244

RELATED PARTY TRANSACTIONS - _5

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

RELATED PARTY TRANSACTIONS - _6

RELATED PARTY TRANSACTIONS - DISH NETWORK - TerreStar Agreement (Details) - DISH Network - TerreStar Agreement	1 Months Ended
	Dec. 31, 2017
Related party transactions
Minimum termination notice period (days)	21 days
Required minimum notice for termination of agreement (days)	90 days

RELATED PARTY TRANSACTIONS - _7

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

RELATED PARTY TRANSACTIONS - _8

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

RELATED PARTY TRANSACTIONS - _9

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

RELATED PARTY TRANSACTIONS -_10

RELATED PARTY TRANSACTIONS - DISH NETWORK - Operating Expenses - DISH Network (Details) - DISH Network - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related party transactions
Operating expenses - DISH Network	$ 5,533	$ 5,935	$ 5,793
Trade accounts payable - DISH Network	$ 669	$ 503

RELATED PARTY TRANSACTIONS -_11

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

RELATED PARTY TRANSACTIONS -_12

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

RELATED PARTY TRANSACTIONS -_13

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

RELATED PARTY TRANSACTIONS -_14

RELATED PARTY TRANSACTIONS - DISH NETWORK - Hughes Broadband Master Services Agreement (Details) - DISH Network - Hughes Broadband Master Services Agreement - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related party transactions
Automatic renewal period (in years)	1 year
Required minimum notice for termination of agreement (days)	90 days
Sales commissions and fees		$ 6.8	$ 8.4	$ 16.6

RELATED PARTY TRANSACTIONS -_15

RELATED PARTY TRANSACTIONS - DISH NETWORK - 2019 TT&C Agreement (Details) - DISH Network - TT&C Agreement	1 Months Ended
	Jun. 30, 2021	Sep. 30, 2019
Related party transactions
Term of renewal option (in years)	3 years	1 year
Required renewal notice (days)		90 days
Termination notice required (months)		12 months

RELATED PARTY TRANSACTIONS -_16

RELATED PARTY TRANSACTIONS - DISH NETWORK - Referral Marketing Agreement (Details)	1 Months Ended
	Jun. 30, 2021
DISH Network | Referral Marketing Agreement
Related party transactions
Termination notice	90 days

RELATED PARTY TRANSACTIONS -_17

RELATED PARTY TRANSACTIONS - DISH NETWORK - Other Receivables - DISH Network (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Related party transactions
Other receivables - DISH Network	$ 0	$ 12,705
Other receivables - DISH Network, noncurrent	74,923	77,920
DISH Network
Related party transactions
Other receivables - DISH Network	0	12,705
Other receivables - DISH Network, noncurrent	$ 74,923	$ 77,920

RELATED PARTY TRANSACTIONS -_18

RELATED PARTY TRANSACTIONS - DISH NETWORK - Tax Sharing Agreement (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Related party transactions
Consideration received from DISH Network for R&D tax credits utilized	$ (6,315)
Additional Paid-In Capital
Related party transactions
Consideration received from DISH Network for R&D tax credits utilized	(6,315)
Tax Sharing Agreement | Additional Paid-In Capital
Related party transactions
Consideration received from DISH Network for R&D tax credits utilized	$ 6,300

RELATED PARTY TRANSACTIONS -_19

RELATED PARTY TRANSACTIONS - DISH NETWORK - Other Agreements (Details) - shares	1 Months Ended
	Sep. 30, 2019	May 31, 2019
Common Class A | DISH Network
Related party transactions
Entity shares issued per acquiree share (in shares)	0.23523769	0.23523769

RELATED PARTY TRANSACTIONS -_20

RELATED PARTY TRANSACTIONS - OTHER (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Hughes Systique
Related party transactions
Ownership interest in related party (as a percent)	42%
Ownership interest percentage by related party	25%
TerreStar Solutions, Inc.
Related party transactions
Investment nonvoting interest ownership percentage(at least)	15%
Revenue from related parties	$ 2	$ 1.9	$ 4.4
Trade accounts receivable - DISH Network	$ 0.5

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Schedule of Commitments (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Operating Leases
Total future minimum lease payments	$ 201,623
2023	25,101
2024	23,180
2025	19,578
2026	18,770
2027	17,256
Thereafter	97,738
Continuing Operations
Contractual Obligation, Fiscal Year Maturity [Abstract]
Total	2,227,129
2023	174,986
2024	131,348
2025	127,259
2026	1,624,989
2027	32,716
Thereafter	135,831
Operating Leases
Total future minimum lease payments	201,625
2023	25,101
2024	23,180
2025	19,578
2026	18,770
2027	17,256
Thereafter	97,740
Continuing Operations | Long-term debt
Contractual Obligation, Fiscal Year Maturity [Abstract]
Total	1,500,000
2023	0
2024	0
2025	0
2026	1,500,000
2027	0
Thereafter	0
Continuing Operations | Interest on long-term debt
Contractual Obligation, Fiscal Year Maturity [Abstract]
Total	356,252
2023	89,063
2024	89,063
2025	89,063
2026	89,063
2027	0
Thereafter	0
Continuing Operations | Satellite-related commitments
Contractual Obligation, Fiscal Year Maturity [Abstract]
Total	169,252
2023	60,822
2024	19,105
2025	18,618
2026	17,156
2027	15,460
Thereafter	$ 38,091

COMMITMENTS AND CONTINGENCIES_2

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

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Accrual For License Fee Dispute (Details) - License Fee Dispute - Hughes Network Systems - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Loss Contingencies [Line Items]
Total accrual		$ 67,483	$ 80,662
Less: Payments	$ (8,451)	(17,785)
Less: Current portion		10,191	11,178
Total long-term accrual		57,292	69,484
Additional license fees
Loss Contingencies [Line Items]
Total accrual		3,425	3,812
Penalties
Loss Contingencies [Line Items]
Total accrual		3,516	3,912
Interest and interest on penalties
Loss Contingencies [Line Items]
Total accrual		$ 78,327	$ 81,389

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	12 Months Ended
	Dec. 31, 2022 segment
Segment Reporting [Abstract]
Number of business segments	2

SEGMENT REPORTING - Revenue, Ca

SEGMENT REPORTING - Revenue, Capital Expenditures, and EBITDA (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Total revenue	$ 1,998,093	$ 1,985,720	$ 1,887,907
Capital expenditures	325,891	438,430	408,798
EBITDA	707,617	702,541	616,875
Income (loss) before income taxes	233,223	128,347	(27,835)
Interest income, net	(50,900)	(22,801)	(39,982)
Interest expense, net of amounts capitalized	57,170	95,512	147,927
Depreciation and amortization	457,621	491,329	525,011
Net loss (income) attributable to non-controlling interests	10,503	10,154	11,754
All Other Segments and Eliminations
Segment Reporting Information [Line Items]
Total revenue	12,374	12,199	10,836
Intersegment Elimination
Segment Reporting Information [Line Items]
Total revenue	(1,401)	(384)	(1,161)
Corporate and Other
Segment Reporting Information [Line Items]
Total revenue	10,973	11,815	9,675
Capital expenditures	86,488	142,127	53,560
EBITDA	(39,728)	(88,468)	(118,606)
Hughes segment
Segment Reporting Information [Line Items]
Total revenue	1,966,587	1,956,226	1,860,834
Hughes segment | Intersegment Elimination
Segment Reporting Information [Line Items]
Total revenue	0	0	0
Hughes segment | Operating segments
Segment Reporting Information [Line Items]
Total revenue	1,966,587	1,956,226	1,860,834
Capital expenditures	239,403	296,303	355,197
EBITDA	732,929	781,824	727,608
EchoStar Satellite Services segment
Segment Reporting Information [Line Items]
Total revenue	19,132	17,295	16,237
EchoStar Satellite Services segment | Intersegment Elimination
Segment Reporting Information [Line Items]
Total revenue	1,401	384	1,161
EchoStar Satellite Services segment | Operating segments
Segment Reporting Information [Line Items]
Total revenue	20,533	17,679	17,398
Capital expenditures	0	0	41
EBITDA	$ 14,416	$ 9,185	$ 7,873

SEGMENT REPORTING - Geographic

SEGMENT REPORTING - Geographic Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Geographic Information
Long-lived assets	$ 3,248,337	$ 3,333,121
North America
Geographic Information
Long-lived assets	2,933,559	2,959,316
South and Central America
Geographic Information
Long-lived assets	206,556	267,429
Other
Geographic Information
Long-lived assets	$ 108,222	$ 106,376

SUPPLEMENTAL FINANCIAL INFORM_3

SUPPLEMENTAL FINANCIAL INFORMATION - Schedule of Research and Development Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Research and development expenses	$ 32,810	$ 31,777	$ 29,448
Cost of sales - equipment
Research and development expenses	31,781	29,636	19,788
Research and development expenses
Research and development expenses	$ 32,810	$ 31,777	$ 29,448

SUPPLEMENTAL FINANCIAL INFORM_4

SUPPLEMENTAL FINANCIAL INFORMATION - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Selling, general and administrative expenses
Condensed Financial Statements, Captions [Line Items]
Advertising expense	$ 69	$ 82.4	$ 65.1

SUPPLEMENTAL FINANCIAL INFORM_5

SUPPLEMENTAL FINANCIAL INFORMATION - Reconciliation of Cash and Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 704,541	$ 535,894	$ 896,005	$ 1,519,431
Restricted cash	1,342	980	807	2,458
Total cash and cash equivalents, included restricted amounts	$ 705,883	$ 536,874	$ 896,812	$ 1,521,889

SUPPLEMENTAL FINANCIAL INFORM_6

SUPPLEMENTAL FINANCIAL INFORMATION - Other Current Assets, Net and Other Non-current Assets, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Other current assets, net:
Inventory	$ 123,606	$ 103,084
Prepaids and deposits	61,877	57,287
Trade accounts receivable - DISH Network	3,492	4,244
Other receivables - DISH Network	0	12,705
Other, net	21,471	21,124
Total other current assets	210,446	198,444		$ 179,531
Other non-current assets, net:
Capitalized software, net	116,841	124,701
Contract acquisition costs, net	64,447	82,986	$ 99,837	113,592
Other receivables - DISH Network, noncurrent	74,923	77,920
Restricted marketable investment securities	11,056	13,262
Deferred tax assets, net	8,011	5,417
Restricted cash	1,342	980
Contract fulfillment costs, net	1,931	1,721
Other, net	38,511	31,254
Total other non-current assets, net	$ 317,062	$ 338,241		$ 334,841

SUPPLEMENTAL FINANCIAL INFORM_7

SUPPLEMENTAL FINANCIAL INFORMATION - Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 14,588	$ 15,386	$ 23,777
Credit losses	32,910	22,591	18,582
Foreign currency translation	3,871	154	(942)
Deductions	(36,011)	(23,543)	(26,031)
Balance at end of period	15,358	14,588	15,386
Adoption of ASC 326 Increase (Decrease)
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Other current assets and other non-current assets				$ 13,400
Other current assets, net
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	0	1,747	0
Credit losses	0	0	1,595
Foreign currency translation	0	(1,747)	152
Deductions	0	0	0
Balance at end of period	0	0	1,747
Other non-current assets, net
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	16,709	12,869	0
Credit losses	0	3,328	13,378
Foreign currency translation	0	1,159	(509)
Deductions	0	(647)	0
Balance at end of period	$ 16,709	$ 16,709	$ 12,869

SUPPLEMENTAL FINANCIAL INFORM_8

SUPPLEMENTAL FINANCIAL INFORMATION - Accrued Expenses and Other Current Liabilities and Other Non-Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accrued expenses and other current liabilities:
Accrued compensation	$ 56,337	$ 63,935
Operating lease obligation	17,854	16,781
Accrued interest	39,245	39,395
Accrued taxes	12,603	11,738
Accrual for license fee dispute	10,191	11,178
Trade accounts payable - DISH Network	669	503
Other	62,954	65,912
Total accrued expenses and other current liabilities	199,853	209,442
Other non-current liabilities:
Accrual for license fee dispute	57,292	69,484
Contract liabilities	8,326	10,669
Other	54,169	56,273
Total other non-current liabilities	$ 119,787	$ 136,426
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Total accrued expenses and other current liabilities	Total accrued expenses and other current liabilities

SUPPLEMENTAL FINANCIAL INFORM_9

SUPPLEMENTAL FINANCIAL INFORMATION - Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Raw materials	$ 32,920	$ 13,778
Work-in-process	16,408	11,705
Finished goods	74,278	77,601
Total inventory	$ 123,606	$ 103,084

SUPPLEMENTAL FINANCIAL INFOR_10

SUPPLEMENTAL FINANCIAL INFORMATION - Capitalized Software Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Condensed Financial Statements, Captions [Line Items]
Net carrying amount of externally marketed software	$ 116,841	$ 124,701
Other non-current assets, net
Condensed Financial Statements, Captions [Line Items]
Net carrying amount of externally marketed software	116,841	124,701
Externally marketed software under development and not yet placed into service	26,924	57,357
Capitalized costs related to development of externally marketed software	23,105	33,543	$ 38,655
Amortization expense relating to externally marketed software	$ 30,965	$ 25,288	$ 23,780
Weighted-average
Condensed Financial Statements, Captions [Line Items]
Weighted-average useful life (in years)	4 years

SUPPLEMENTAL FINANCIAL INFOR_11

SUPPLEMENTAL FINANCIAL INFORMATION - Schedule of Noncash Investing and Financing Activities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Supplemental disclosure of cash flow information:
Cash paid for interest, net of amounts capitalized	$ 56,731	$ 87,901	$ 139,280
Cash paid for income taxes	46,636	29,420	15,254
Non-cash investing and financing activities:
Employee benefits paid in Class A common stock	7,041	7,125	6,921
Increase (decrease) in capital expenditures included in accounts payable, net	18,074	381	(6,935)
Non-cash net assets received as part of the India JV formation	36,701	0	0
Common Class A
Non-cash investing and financing activities:
Employee benefits paid in Class A common stock	$ 7,041	$ 7,125	$ 6,921