Hughes Satellite Systems 10-Q 8 May 23 2023 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2023	Apr. 26, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	333-179121
Entity Registrant Name	Hughes Satellite Systems Corporation
Entity Incorporation, State or Country Code	CO
Entity Tax Identification Number	45-0897865
Entity Address, Address Line One	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
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,078
Entity Central Index Key	0001533758
Amendment Flag	false
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 842,174	$ 653,132
Marketable investment securities	613,012	799,769
Trade accounts receivable and contract assets, net	251,866	236,336
Other current assets, net	288,230	275,202
Total current assets	1,995,282	1,964,439
Non-current assets:
Property and equipment, net	1,342,226	1,376,004
Operating lease right-of-use assets	146,845	150,632
Goodwill	532,858	532,491
Regulatory authorizations, net	408,949	408,619
Other intangible assets, net	15,151	15,698
Other investments, net	82,971	83,523
Other non-current assets, net	281,621	285,877
Total non-current assets	2,810,621	2,852,844
Total assets	4,805,903	4,817,283
Current liabilities:
Trade accounts payable	83,753	98,229
Contract liabilities	129,292	121,739
Accrued expenses and other current liabilities	360,526	393,899
Total current liabilities	573,571	613,867
Non-current liabilities:
Long-term debt, net	1,496,981	1,496,777
Deferred tax liabilities, net	295,137	289,757
Operating lease liabilities	131,091	135,122
Other non-current liabilities	124,328	133,897
Total non-current liabilities	2,047,537	2,055,553
Total liabilities	2,621,108	2,669,420
Commitments and contingencies
Shareholder's equity:
Preferred stock, $0.001 par value,1,000,000 shares authorized, none issued and outstanding at both March 31, 2023 and December 31, 2022	0	0
Common stock, $0.01 par value, 1,000,000 shares authorized, 1,078 shares issued and outstanding at both March 31, 2023 and December 31, 2022	0	0
Additional paid-in capital	1,480,953	1,479,857
Accumulated other comprehensive income (loss)	(162,944)	(170,184)
Accumulated earnings (losses)	769,603	741,754
Total Hughes Satellite Systems Corporation shareholder's equity	2,087,612	2,051,427
Non-controlling interests	97,183	96,436
Total shareholder's equity	2,184,795	2,147,863
Total liabilities and shareholder's equity	$ 4,805,903	$ 4,817,283

CONSOLIDATED BALANCE SHEETS (Pa

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

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue:
Total revenue	$ 437,824	$ 503,658
Costs and expenses:
Selling, general and administrative expenses	104,099	111,618
Research and development expenses	8,256	7,616
Depreciation and amortization	96,351	113,678
Impairment of long-lived assets	0	0
Total costs and expenses	394,416	441,371
Operating income (loss)	43,408	62,287
Other income (expense):
Interest income, net	17,948	2,280
Interest expense, net of amounts capitalized	(22,527)	(23,378)
Gains (losses) on investments, net	(3)	0
Equity in earnings (losses) of unconsolidated affiliates, net	(551)	(1,714)
Foreign currency transaction gains (losses), net	3,030	6,655
Other, net	29	(189)
Total other income (expense), net	(2,074)	(16,346)
Income (loss) before income taxes	41,334	45,941
Income tax benefit (provision), net	(14,706)	(15,128)
Net income (loss)	26,628	30,813
Less: Net loss (income) attributable to non-controlling interests	1,221	2,488
Net income (loss) attributable to HSSC	27,849	33,301
Services and other revenue
Revenue:
Total revenue	375,754	420,941
Costs and expenses:
Cost of sales	134,039	139,354
Equipment revenue
Revenue:
Total revenue	62,070	82,717
Costs and expenses:
Cost of sales	$ 51,671	$ 69,105

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 26,628	$ 30,813
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	9,296	46,686
Unrealized gains (losses) on available-for-sale securities	(88)	(470)
Total other comprehensive income (loss), net of tax	9,208	46,216
Comprehensive income (loss)	35,836	77,029
Less: Comprehensive loss (income) attributable to non-controlling interests	(747)	(7,068)
Comprehensive income (loss) attributable to HSSC	$ 35,089	$ 69,961

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Earnings (Losses)	Non-controlling Interests
Beginning balance at Dec. 31, 2021	$ 2,068,989	$ 1,489,776	$ (173,381)	$ 692,341	$ 60,253
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	779	779
Issuance of equity and contribution of assets pursuant to the India JV formation	30,303	(14,090)			44,393
Dividend paid to EchoStar	(100,000)			(100,000)
Other comprehensive income (loss)	46,216		36,660		9,556
Net income (loss)	30,813			33,301	(2,488)
Ending balance at Mar. 31, 2022	2,077,100	1,476,465	(136,721)	625,642	111,714
Beginning balance at Dec. 31, 2022	2,147,863	1,479,857	(170,184)	741,754	96,436
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	1,096	1,096
Other comprehensive income (loss)	9,208		7,240		1,968
Net income (loss)	26,628			27,849	(1,221)
Ending balance at Mar. 31, 2023	$ 2,184,795	$ 1,480,953	$ (162,944)	$ 769,603	$ 97,183

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net income (loss)	$ 26,628	$ 30,813
Adjustments to reconcile net income (loss) to cash flows provided by (used for) operating activities:
Depreciation and amortization	96,351	113,678
Losses (gains) on investments, net	3	0
Equity in losses (earnings) of unconsolidated affiliates, net	551	1,714
Foreign currency transaction losses (gains), net	(3,030)	(6,655)
Deferred tax provision (benefit), net	5,333	7,575
Stock-based compensation	1,096	779
Amortization of debt issuance costs	204	191
Other, net	835	(1,627)
Changes in assets and liabilities, net:
Trade accounts receivable and contract assets, net	(18,086)	(8,526)
Other current assets, net	(15,203)	3,181
Trade accounts payable	(13,499)	8,284
Contract liabilities	7,553	(3,142)
Accrued expenses and other current liabilities	(28,719)	(31,511)
Non-current assets and non-current liabilities, net	(11,223)	(9,570)
Net cash provided by (used for) operating activities	48,794	105,184
Cash flows from investing activities:
Purchases of marketable investment securities	(226,068)	(76,228)
Sales and maturities of marketable investment securities	420,411	485,730
Expenditures for property and equipment	(47,025)	(61,021)
Purchase of regulatory authorizations	(6,962)	(5,093)
India JV formation	0	(7,892)
Net cash provided by (used for) investing activities	140,356	335,496
Cash flows from financing activities:
Payment of in-orbit incentive obligations	(1,834)	(1,444)
Contribution by non-controlling interest holder	0	(85)
Dividend paid to EchoStar	0	(100,000)
Net cash provided by (used for) financing activities	(1,834)	(101,529)
Effect of exchange rates on cash and cash equivalents	1,669	3,490
Net increase (decrease) in cash and cash equivalents	188,985	342,641
Cash and cash equivalents, including restricted amounts, beginning of period	654,473	430,148
Cash and cash equivalents, including restricted amounts, end of period	$ 843,458	$ 772,789

ORGANIZATION AND BUSINESS ACTIV

ORGANIZATION AND BUSINESS ACTIVITIES	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS ACTIVITIES	ORGANIZATION AND BUSINESS ACTIVITIES Principal Business Hughes Satellite Systems Corporation (which, together with its subsidiaries, is referred to as “HSSC,” the “Company,” “we,” “us” and “our”) is a holding company and a subsidiary of EchoStar Corporation (“EchoStar” and “parent”). We 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. During the first quarter of 2023, we transitioned the EchoStar IX satellite into inclined operations to extend its usable life for our customers. With this inclined mode of operation, we are expecting to extend the life of the spacecraft into 2024. 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 14. Segment Reporting for further detail .

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation These unaudited Consolidated Financial Statements and the accompanying notes (collectively, the “Consolidated Financial Statements”) are prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) and the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, they do not include all of the information and notes required for complete financial statements prepared in conformity with GAAP. In our opinion, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. However, our results of operations for the interim periods presented are not necessarily indicative of the results that may be expected for the full year. All amounts presented in these Consolidated Financial Statements are expressed in thousands of U.S. dollars, except share and per share amounts and unless otherwise noted. Refer to Note 2. Summary of Significant Accounting Policies to the Consolidated Financial Statements in our Form 10-K for a summary and discussion of our significant accounting policies, except as updated below. Use of Estimates We are required to make certain estimates and assumptions that affect the amounts reported in these Consolidated Financial Statements. The most significant estimates and assumptions are used in determining: (i) inputs used to recognize revenue over time, including amortization periods for deferred contract acquisition costs; (ii) allowances for doubtful accounts, and estimated credit losses on investments; (iii) deferred taxes and related valuation allowances, including uncertain tax positions; (iv) loss contingencies; (v) fair value of financial instruments; (vi) fair value of assets and liabilities acquired in business combinations; and (vii) 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. Government Assistance On January 1, 2022, we adopted ASU No. 2021-10 - Government Assistance (Topic 832) : Disclosures by Business Entities about Government Assistance, which requires business entities (except for not-for-profit entities and employee benefit plans) to disclose information about certain government assistance they receive. The 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. Business Combinations On January 1, 2023, we adopted Accounting Standards Update (“ASU”) No. 2021-08 - Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers , which provides an exception to fair value measurement for contract assets and contract liabilities related to revenue contracts acquired in a business combination. The ASU requires an entity (acquirer) to recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606. At the acquisition date, an acquirer should account for the related revenue contracts in accordance with Topic 606 as if it had originated the contracts. The ASU is applied to business combinations occurring on or after the adoption date. Recently Issued Accounting Pronouncements Not Yet Adopted Leases - Common Control Arrangements In March 2023, the FASB issued ASU No. 2023-01 - Leases (Topic 842): Common Control Arrangements . Among other things, this ASU requires all lessees to amortize leasehold improvements associated with common control leases over their useful life to the common control group and account for them as a transfer of assets between Reference Rate Reform In March 2020, the FASB issued ASU No. 2020-04 - Reference Rate Reform (Topic 848) , and all subsequent amendments to the initial guidance, codified as ASC 848 (“ASC 848”). The purpose of ASC 848 is to provide optional guidance to ease the potential effects on financial reporting of the market-wide migration away from Interbank Offered Rates to alternative reference rates. ASC 848 applies only to contracts, hedging relationships, and other transactions that reference a reference rate expected to be discontinued because of reference rate reform. The guidance may be applied upon issuance of ASC 848 through December 31, 2024. We expect to utilize the optional expedients provided by the guidance for contracts amended solely to use an alternative reference rate. We have evaluated the new guidance and we are in the process of implementing this ASU, and all subsequent amendments, and do not expect them to have a material impact on our Consolidated Financial Statements.

REVENUE RECOGNITION

REVENUE RECOGNITION	3 Months Ended
	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION Contract Balances The following table presents the components of our contract balances: As of March 31, 2023 December 31, 2022 Trade accounts receivable and contract assets, net: Sales and services $ 193,348 $ 170,466 Leasing 9,397 7,935 Total trade accounts receivable 202,745 178,401 Contract assets 65,313 73,293 Allowance for doubtful accounts (16,192) (15,358) Total trade accounts receivable and contract assets, net $ 251,866 $ 236,336 Contract liabilities: Current $ 129,292 $ 121,739 Non-current 7,872 8,326 Total contract liabilities $ 137,164 $ 130,065 The following table presents the revenue recognized in the Consolidated Statements of Operations that was previously included within contract liabilities: For the three months ended March 31, 2023 2022 Revenue $ 60,963 $ 88,947 Contract Acquisition Costs The following table presents the activity in our contract acquisition costs, net: For the three months ended March 31, 2023 2022 Balance at beginning of period $ 64,447 $ 82,986 Additions 11,973 15,788 Amortization expense (16,638) (20,197) Foreign currency translation 452 1,995 Balance at end of period $ 60,234 $ 80,572 Performance Obligations As of March 31, 2023, the remaining performance obligations for our customer contracts with original expected durations of more than one year was approximately $1.0 billion. Performance obligations expected to be satisfied within one year and greater than one year are 26.8% and 73.2%, 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 three months ended March 31, 2023 North America $ 348,961 $ 5,997 $ (508) $ 354,450 South and Central America 38,373 — — 38,373 Other 43,861 — 1,140 45,001 Total revenue $ 431,195 $ 5,997 $ 632 $ 437,824 For the three months ended March 31, 2022 North America $ 399,422 $ 4,474 $ (198) $ 403,698 South and Central America 42,872 — — 42,872 Other 51,812 — 5,276 57,088 Total revenue $ 494,106 $ 4,474 $ 5,078 $ 503,658 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 March 31, 2023 Services and other revenue: Services $ 359,440 $ 3,987 $ — $ 363,427 Lease revenue 9,685 2,010 632 12,327 Total services and other revenue 369,125 5,997 632 375,754 Equipment revenue: Equipment 20,965 — — 20,965 Design, development and construction services 36,904 — — 36,904 Lease revenue 4,201 — — 4,201 Total equipment revenue 62,070 — — 62,070 Total revenue $ 431,195 $ 5,997 $ 632 $ 437,824 For the year ended March 31, 2022 Services and other revenue: Services $ 400,402 $ 2,935 $ — $ 403,337 Lease revenue 10,987 1,539 5,078 17,604 Total services and other revenue 411,389 4,474 5,078 420,941 Equipment revenue: Equipment 25,885 — — 25,885 Design, development and construction services 55,905 — — 55,905 Lease revenue 927 — — 927 Total equipment revenue 82,717 — — 82,717 Total revenue $ 494,106 $ 4,474 $ 5,078 $ 503,658 Lease Revenue The following table presents our lease revenue by type of lease: For the three months ended March 31, 2023 2022 Sales-type lease revenue: Revenue at lease commencement $ 3,754 $ 638 Interest income 447 289 Total sales-type lease revenue 4,201 927 Operating lease revenue 12,327 17,604 Total lease revenue $ 16,528 $ 18,531

MARKETABLE INVESTMENT SECURITIE

MARKETABLE INVESTMENT SECURITIES	3 Months Ended
	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
MARKETABLE INVESTMENT SECURITIES	MARKETABLE INVESTMENT SECURITIES The following table presents our Marketable investment securities : As of March 31, 2023 December 31, 2022 Marketable investment securities: Available-for-sale debt securities: Corporate bonds $ 181,065 $ 154,580 Commercial paper 429,690 643,526 Other debt securities 2,257 1,663 Total available-for-sale debt securities 613,012 799,769 Equity securities — — Total marketable investment securities $ 613,012 $ 799,769 Debt Securities Available-for-Sale The following table presents the components of our available-for-sale debt securities: Amortized Unrealized Estimated Cost Gains Losses Fair Value As of March 31, 2023 Corporate bonds $ 181,115 $ 158 $ (208) $ 181,065 Commercial paper 429,691 — (1) 429,690 Other debt securities 2,257 — — 2,257 Total available-for-sale debt securities $ 613,063 $ 158 $ (209) $ 613,012 As of December 31, 2022 Corporate bonds $ 154,517 $ 119 $ (56) $ 154,580 Commercial paper 643,553 — (27) 643,526 Other debt securities 1,663 — — 1,663 Total available-for-sale debt securities $ 799,733 $ 119 $ (83) $ 799,769 The following table presents the activity on our available-for-sale debt securities: For the three months ended March 31, 2023 2022 Proceeds from sales $ 38,109 $ 29,018 As of March 31, 2023, we have $529.8 million of available-for-sale debt securities with contractual maturities of one year or less and $83.2 million with contractual maturities greater than one year. 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 March 31, 2023 Cash equivalents (including restricted) $ 280 $ 737,633 $ 737,913 Available-for-sale debt securities: Corporate bonds $ — $ 181,065 $ 181,065 Commercial paper — 429,690 429,690 Other debt securities — 2,257 2,257 Total available-for-sale debt securities — 613,012 613,012 Equity securities — — — Total marketable investment securities $ — $ 613,012 $ 613,012 As of December 31, 2022 Cash equivalents (including restricted) $ 496 $ 548,058 $ 548,554 Available-for-sale debt securities: Corporate bonds $ — $ 154,580 $ 154,580 Commercial paper — 643,526 643,526 Other debt securities — 1,663 1,663 Total available-for-sale debt securities — 799,769 799,769 Equity securities — — — Total marketable investment securities $ — $ 799,769 $ 799,769

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT The following table presents the components of Property and equipment, net : As of March 31, 2023 December 31, 2022 Property and equipment, net: Satellites, net $ 731,217 $ 754,019 Other property and equipment, net 611,009 621,985 Total property and equipment, net $ 1,342,226 $ 1,376,004 Satellites As of March 31, 2023, our satellite fleet consisted of eight geosynchronous (“GEO”) satellites, five of which are owned and three of which are leased. They are all in geosynchronous orbit, approximately 22,300 miles above the equator. The following table presents our GEO satellite fleet as of March 31, 2023: 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 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) 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 March 31, 2023 December 31, 2022 Satellites, net: Satellites - owned 7 to 15 $ 1,504,514 $ 1,503,435 Satellites - acquired under finance leases 15 363,333 360,642 Total satellites 1,867,847 1,864,077 Accumulated depreciation: Satellites - owned (1,007,595) (988,164) Satellites - acquired under finance leases (129,035) (121,894) Total accumulated depreciation (1,136,630) (1,110,058) Total satellites, net $ 731,217 $ 754,019 The following table presents the depreciation expense associated with our satellites, net: For the three months ended March 31, 2023 2022 Depreciation expense: Satellites - owned $ 18,923 $ 18,915 Satellites - acquired under finance leases 6,018 5,987 Total depreciation expense $ 24,941 $ 24,902 The following table presents capitalized interest associated with our satellites and satellite-related ground infrastructure: For the three months ended March 31, 2023 2022 Capitalized interest $ 2,566 $ 1,963 Satellite-Related Commitments As of March 31, 2023 and December 31, 2022 our satellite-related commitments were $135.9 million and $143.5 million, respectively. These include payments pursuant to regulatory authorizations, non-lease costs associated with our finance lease satellites, in-orbit incentives relating to certain satellites and commitments for satellite service arrangements. In certain circumstances, the dates on which we are obligated to pay our contractual obligations could change. Satellite Anomalies and Impairments We are not aware of any anomalies with respect to our owned or leased satellites or payloads that have had any significant adverse effect on their remaining useful lives, the commercial operation of the satellites or payloads or our operating results or financial position as of and for the three months ended March 31, 2023. Satellite Insurance We generally do not carry in-orbit insurance on our satellites or payloads because we have assessed that the cost of insurance is not economical relative to the risk of failures. Therefore, we generally bear the risk of any in-orbit failures. Pursuant to the terms of our joint venture agreement with Yahsat, we are required to maintain insurance for the Al Yah 3 Brazilian payload during the commercial in-orbit service of such payload, subject to certain limitations on coverage. 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.

REGULATORY AUTHORIZATIONS

REGULATORY AUTHORIZATIONS	3 Months Ended
	Mar. 31, 2023
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, 2021 $ 10,733 $ (1,774) $ 8,959 $ 400,000 $ 408,959 Amortization expense — (203) (203) — (203) Currency translation adjustments 818 (164) 654 — 654 Balance, March 31, 2022 $ 11,551 $ (2,141) $ 9,410 $ 400,000 $ 409,410 Balance, December 31, 2022 $ 11,331 $ (2,712) $ 8,619 $ 400,000 $ 408,619 Amortization expense — (215) (215) — (215) Currency translation adjustments 713 (168) 545 — 545 Balance, March 31, 2023 $ 12,044 $ (3,095) $ 8,949 $ 400,000 $ 408,949 Weighted-average useful life (in years) 13

OTHER INVESTMENTS

OTHER INVESTMENTS	3 Months Ended
	Mar. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
OTHER INVESTMENTS	OTHER INVESTMENTS The following table presents our Other investments, net : As of March 31, 2023 December 31, 2022 Other investments, net: Equity method investments $ 82,971 $ 83,523 Total other investments, net $ 82,971 $ 83,523 Equity Method Investments Deluxe/EchoStar LLC We own 50% of Deluxe/EchoStar LLC (“Deluxe”), a joint venture that we entered into in 2010 to build an advanced digital cinema satellite distribution network targeting delivery to digitally equipped theaters in the U.S. and Canada. Broadband Connectivity Solutions (Restricted) Limited We own 20% of Broadband Connectivity Solutions (Restricted) Limited (together with its subsidiaries, “BCS”), a joint venture that we entered into in 2018 to provide commercial Ka-band satellite broadband services across Africa, the Middle East and southwest Asia operating over Yahsat's Al Yah 2 and Al Yah 3 Ka-band satellites. Financial Information for Our Equity Method Investments The following table presents revenue recognized: For the three months ended March 31, 2023 2022 Deluxe $ 1,332 $ 1,323 BCS $ 822 $ 1,771 The following table presents trade accounts receivable: As of March 31, 2023 December 31, 2022 Deluxe $ 1,045 $ 3,026 BCS $ 5,437 $ 5,062

LONG-TERM DEBT

LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 December 31, 2022 Carrying Amount Fair Value Carrying Amount Fair Value Senior Secured Notes: 5 1/4% Senior Secured Notes due 2026 5.320% $ 750,000 $ 715,320 $ 750,000 $ 727,763 Senior Unsecured Notes: 6 5/8% Senior Unsecured Notes due 2026 6.688% 750,000 712,433 750,000 707,490 Less: Unamortized debt issuance costs (3,019) — (3,223) — Total long-term debt, net $ 1,496,981 $ 1,427,753 $ 1,496,777 $ 1,435,253

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Our income tax provision for interim periods is determined using an estimate of our annual effective tax rate, adjusted for discrete items, if any, in the relevant period. Each quarter we update our estimate of the annual effective tax rate, and if our estimated tax rate changes, we make a cumulative adjustment. Our interim income tax provision and our interim estimate of our annual effective tax rate are influenced by several factors, including foreign losses and capital gains and losses for which related deferred tax assets are partially offset by a valuation allowance, changes in tax laws and relative changes in unrecognized tax benefits. Additionally, our effective tax rate can be affected by the amount of pre-tax income or loss. For example, the impact of discrete items and non-deductible expenses on our effective tax rate is greater when our pre-tax income or loss is lower.

RELATED PARTY TRANSACTIONS - EC

RELATED PARTY TRANSACTIONS - ECHOSTAR	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS - ECHOSTAR	RELATED PARTY TRANSACTIONS - ECHOSTARThe following is a summary of the transactions and the terms of the underlying principal agreements that have had or may have an impact on our consolidated financial condition and results of operations. Shared Corporate Services. We and EchoStar, including EchoStar’s other subsidiaries, have agreed that we shall each have the right, but not the obligation, to receive from the other certain shared corporate services, including among other things: treasury, tax, accounting and reporting, risk management, cybersecurity, legal, internal audit, human resources, and information technology. These shared corporate services are generally provided at cost. We and EchoStar, including EchoStar’s other subsidiaries, may each terminate a particular shared corporate service for any reason upon at least 30 days’ notice. We recorded these expenses within Operating expenses - EchoStar for shared corporate services received from EchoStar and its other subsidiaries of $3.5 million and $2.6 million for the three months ended March 31, 2023 and 2022, respectively. Services and Other Revenue — EchoStar The following table presents our Services and other revenue from EchoStar: For the three months ended March 31, 2023 2022 Services and other revenue - EchoStar $ 1,140 $ 5,277 The following table presents the corresponding related party receivables: As of March 31, 2023 December 31, 2022 Related party receivables - EchoStar - current $ 106,774 $ 112,985 Related party receivables - EchoStar - non-current 54,312 55,834 Total related party receivables - EchoStar $ 161,086 $ 168,819 Receivables. EchoStar and its other subsidiaries reimburse us from time to time for amounts paid by us for costs and expenses attributable to EchoStar and its other subsidiaries. We report receivables under these arrangements within Related party receivables - EchoStar - current. No repayment schedule for these receivables has been determined. Operating Expenses — EchoStar The following table presents our operating expenses from EchoStar: For the three months ended March 31, 2023 2022 Operating expenses - EchoStar $ 20,910 $ 17,530 The following table presents the corresponding related party payables: As of March 31, 2023 December 31, 2022 Related party payables - EchoStar - current $ 216,771 $ 216,504 Related party payables - EchoStar - non-current 21,270 23,423 Total related party payables - EchoStar $ 238,041 $ 239,927 Payables. We reimburse EchoStar and its other subsidiaries from time to time for amounts paid by EchoStar and its other subsidiaries for costs and expenses attributable to us. We report payables under these arrangements within Related party payables - EchoStar - current. No repayment schedule for these payables has been determined. Real Estate. We occupy certain office space in buildings owned or leased by EchoStar and its other subsidiaries and pay a portion of the taxes, insurance, utilities and maintenance of the premises in accordance with the percentage of the space we occupy. Cash Advances. EchoStar and certain of its other subsidiaries have also provided cash advances to certain of our foreign subsidiaries to fund certain expenditures pursuant to loan agreements that mature in 2023. Advances under these agreements bear interest at annual rates of three percent. We report amounts payable under these agreements within Related party payables - EchoStar - non-current. BSS Transaction . Pursuant to the pre-closing restructuring contemplated by the Master Transaction Agreement (as defined below), and as part of the BSS Transaction (as defined below), we and our subsidiaries transferred certain of the BSS Business (as defined below) to BSS Corp. (as defined below), and we distributed all of the shares of BSS Corp. to EchoStar as a dividend. EchoStar Mobile Limited Service Agreements. We provide services and lease equipment to support the business of EchoStar Mobile Limited, a subsidiary of EchoStar that is licensed by the EU to provide mobile satellite services and complementary ground component services covering the entire EU using S-band spectrum. Generally, the amounts EchoStar’s other subsidiaries pay for these services are based on cost plus a fixed margin. We recorded revenue in Services and other revenue of $1.1 million and $5.3 million for the three months ended March 31, 2023 and 2022, respectively, related to these services. Additionally, we have converted the receivables for certain of these services into loans, bearing an annual interest rate of 5%, that mature in 2023. We report these loans within Related party receivables - EchoStar - non-current. Construction Management Services for EchoStar XXIV satellite. In August 2017, a subsidiary of EchoStar entered into a contract with Maxar Space, LLC (formerly Space Systems/Loral, LLC), for the design and construction of the EchoStar XXIV satellite, a new, next-generation, high throughput geostationary satellite. We provide construction management services to EchoStar’s subsidiary for the construction of the EchoStar XXIV satellite. We charged EchoStar’s subsidiary and reduced our operating expenses by the costs of such services of $0.4 million and $0.3 million for the three months ended March 31, 2023 and 2022, respectively. 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, EchoStar and certain of its 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 Network and our former joint venture Dish Mexico, S. de R.L. de C.V. and its subsidiaries (“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, EchoStar, we and certain other of EchoStar’s subsidiaries and DISH Network entered into certain agreements pursuant to which we, EchoStar and certain of its other subsidiaries, on the one hand, obtain certain products, services and rights from DISH Network, on the other hand; DISH Network, on the one hand, obtains certain products, services and rights from us, EchoStar and certain of its other subsidiaries, on the other hand; and such entities indemnify each other against certain liabilities arising from their respective businesses. Generally, the amounts we and/or EchoStar and its other subsidiaries 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 and/or EchoStar and its other subsidiaries may also enter into additional agreements with DISH Network in the future. The following is a summary of the transactions and the terms of the underlying principal agreements that have had or may have an impact on our consolidated financial condition and results of operations. Services and Other Revenue — DISH Network The following table presents our Services and other revenue - DISH Network : For the three months ended March 31, 2023 2022 Services and other revenue - DISH Network $ 3,378 $ 4,812 The following table presents the related trade accounts receivable: As of March 31, 2023 December 31, 2022 Trade accounts receivable - DISH Network $ 3,813 $ 1,992 Satellite Capacity Leased to DISH Network. Effective January 2008, DISH Network began leasing satellite capacity from us on the EchoStar IX satellite. We terminated the provision of this satellite capacity in December 2022. Telesat Obligation Agreement. In September 2009, we entered into an agreement with Telesat Canada to lease satellite capacity from Telesat Canada on all 32 direct broadcast satellite (“DBS”) transponders on the Nimiq 5 satellite at the 72.7 degree west longitude orbital location (the “Telesat Transponder Agreement”). In September 2009, we entered into an agreement with DISH Network, pursuant to which DISH Network leased satellite capacity from us on all 32 of the DBS transponders covered by the Telesat Transponder Agreement (the “DISH Nimiq 5 Agreement”). Under the terms of the DISH Nimiq 5 Agreement, DISH Network made certain monthly payments to us that commenced in September 2009, when the Nimiq 5 satellite was placed into service. We transferred the Telesat Transponder Agreement to DISH Network in September 2019 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. 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 DBSD North America Agreement. In March 2012, DISH Network completed its acquisition of all of the equity of DBSD North America, Inc. (“DBSD North America”). Prior to DISH Network’s acquisition of DBSD North America and EchoStar’s completion of the Hughes Acquisition, DBSD North America and HNS entered into various agreements pursuant to which we provide, among other things, warranty, operations and maintenance and hosting services of DBSD North America’s gateway and ground-based communications equipment. In December 2017, we and DBSD North America amended these agreements, effective as of January 1, 2018, to reduce certain pricing terms through December 31, 2023 and to modify certain termination provisions. DBSD North America has the right to continue to receive operations and maintenance services from us on a quarter-to-quarter basis, unless terminated by DBSD North America upon at least 120 days’ written notice to us. In February 2019, we further amended these agreements to provide DBSD North America with the right to continue to receive warranty services from us on a month-to-month basis until December 2023, unless terminated by DBSD North America upon at least 21 days’ written notice to us. The provision of hosting services will continue until February 2027 unless terminated by DBSD North America upon at least 180 days’ written notice to us. In addition, DBSD North America generally may terminate any and all such services for convenience, subject to providing us with prior notice and/or payment of termination charges. Hughes Equipment and Services Agreement . In February 2019, we and DISH Network entered into an agreement pursuant to which we will sell to DISH Network our HughesNet Service and HughesNet equipment that has been modified to meet DISH Network’s internet-of-things specifications for the transfer of data to DISH Network’s network operations centers. This agreement has an initial term of five years expiring February 2024 with automatic renewal for successive one-year terms unless terminated by DISH Network with at least 180 days’ written notice to us or by us with at least 365 days’ written notice to DISH Network. Operating Expenses — DISH Network The following table presents our operating expenses related to DISH Network: For the three months ended March 31, 2023 2022 Operating expenses - DISH Network $ 1,120 $ 1,094 The following table presents the related trade accounts payable: As of March 31, 2023 December 31, 2022 Trade accounts payable - DISH Network $ 475 $ 567 Amended and Restated Professional Services Agreement . In connection with the Spin-off, EchoStar entered into various agreements with DISH Network including a transition services agreement, satellite procurement agreement and services agreement, all of which expired in January 2010 and were replaced by a professional services agreement (the “Professional Services Agreement”). In January 2010, EchoStar and DISH Network agreed that EchoStar and its subsidiaries shall continue to have the right, but not the obligation, to receive the following services from DISH Network, among others, certain of which were previously provided under a transition services agreement: information technology, travel and event coordination, internal audit, legal, accounting and tax, benefits administration, program acquisition services and other support services. Additionally, EchoStar and DISH Network agreed that DISH Network would continue to have the right, but not the obligation, to engage EchoStar and its subsidiaries to manage the process of procuring new satellite capacity for DISH Network (previously provided under a satellite procurement agreement), receive logistics, procurement and quality assurance services from EchoStar and its subsidiaries (previously provided under a services agreement) and provide other support services. In connection with the consummation of the Share Exchange, EchoStar and DISH amended and restated the Professional Services Agreement (as amended to date, the “Amended and Restated Professional Services Collocation and Antenna Space Agreements . We and DISH Network entered into an agreement pursuant to which DISH Network provided us with collocation space in El Paso, Texas. This agreement was for an initial period ending in July 2015, and provided us with renewal options for four consecutive three-year terms. We exercised our first renewal option for a period commencing in August 2015 and ending in July 2018, in April 2018 we exercised our second renewal option for a period ending in July 2021, and in May 2021 we exercised our third renewal option for a period ending in July 2024. In connection with the Share Exchange, effective March 2017, we also entered into certain agreements pursuant to which DISH Network provides collocation and antenna space to EchoStar through February 2022 at the following locations: Cheyenne, Wyoming; Gilbert, Arizona; New Braunfels, Texas; Monee, Illinois; Spokane, Washington; and Englewood, Colorado. In October 2019, we provided a termination notice for our New Braunfels, Texas agreement effective May 2020. In November 2020, we provided a termination notice for one of our Englewood, Colorado agreements effective May 2021. In November 2021, we exercised our right to renew the collocation agreements at Gilbert, Arizona, Cheyenne, Wyoming, Spokane, Washington, Englewood, Colorado and Monee, Illinois for a period ending in February 2025. In August 2017, we and DISH Network also entered into certain other agreements pursuant to which DISH Network provides additional collocation and antenna space to us in Monee, Illinois and Spokane, Washington through August 2022. In May 2022, we exercised our right to renew such other agreements at Monee, Illinois and Spokane, Washington through August 2025. Generally, we may renew our collocation and antenna space agreements for three-year periods by providing DISH Network with prior written notice no more than 120 days but no less than 90 days prior to the end of the then-current term. We may terminate certain of these agreements with 60 days’ prior written notice and certain other of these agreements with 180 days’ prior written notice. In September 2019, in connection with the BSS Transaction, we entered into an agreement pursuant to which DISH Network provided us with certain additional collocation space in Cheyenne, Wyoming for a period that ended in September 2020. The fees for the services provided under these agreements depend on the number of racks located at the location. Also in connection with the BSS Transaction, in September 2019, we entered into an agreement pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming for a period of five years commencing in August 2020, with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term. In March 2021, we entered into additional agreements pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming, and the right to use an antenna and certain space in Gilbert, Arizona. Both agreements are for a period of five years with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term. Hughes Broadband Master Services Agreement . In conjunction with the launch of our EchoStar XIX satellite, in March 2017, we and DISH Network entered into a master service agreement (the “Hughes Broadband MSA”) pursuant to which DISH Network, among other things: (i) has the right, but not the obligation, to market, promote and solicit orders and upgrades for our Gen 5 HughesNet service and related equipment and other telecommunication services and (ii) installs Gen 5 HughesNet service equipment with respect to activations generated by DISH Network. Under the Hughes Broadband MSA, we and DISH Network make certain payments to each other relating to sales, upgrades, purchases and installation services. The current term of the Hughes 2019 TT&C Agreement . In September 2019, in connection with the BSS Transaction, we and a subsidiary of EchoStar entered into an agreement pursuant to which DISH Network provides TT&C services to us and EchoStar and its other subsidiaries for a period ending in September 2021, with the option for a subsidiary of EchoStar to renew for a one-year period upon written notice at least 90 days prior to the initial expiration (the “2019 TT&C Agreement”). In June 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 Tax Sharing Agreement. Effective December 2007, EchoStar and DISH Network entered into a tax sharing agreement (the “Tax Sharing Agreement”) in connection with the Spin-off. This agreement governs EchoStar and DISH and their respective subsidiaries’ 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 EchoStar and its subsidiaries for such taxes. However, DISH Network is not liable for and does not indemnify EchoStar or its subsidiaries 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 EchoStar’s stock, stock options or assets; (ii) any action that EchoStar or its subsidiaries take or fail to take or (iii) any action that EchoStar or its subsidiaries 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, EchoStar and its subsidiaries 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 EchoStar’s consolidated federal income tax returns for certain tax years prior to and for the year of the Spin-off, in September 2013, EchoStar 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 EchoStar’s consolidated tax returns. As a result, DISH Network agreed to pay EchoStar an amount that includes the federal tax benefit DISH received as a result of our operations. In August 2018, EchoStar and DISH Network amended the Tax Sharing Agreement and the 2013 agreements (the “Tax Sharing Amendment”). Under the Tax Sharing Amendment, DISH Network is required to compensate Master Transaction Agreement. In May 2019, EchoStar 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 Agreement, on September 10, 2019: (i) EchoStar and its subsidiaries and we and our subsidiaries transferred the BSS Business to BSS Corp.; (ii) EchoStar completed the Distribution; and (iii) immediately after the Distribution, (1) BSS Corp. became a wholly-owned subsidiary of DISH such that DISH owns and operates the BSS Business and (2) each issued and outstanding share of BSS Common Stock owned by EchoStar stockholders was converted into the right to receive 0.23523769 shares of DISH Common Stock. Following the consummation of the BSS Transaction, we no longer operate the BSS Business, which was a substantial portion of our ESS segment. The Master Transaction Agreement contained customary representations and warranties by the parties, including EchoStar’s representations relating to the assets, liabilities and financial condition of the BSS Business, and representations by DISH Network relating to its financial condition and liabilities. EchoStar and DISH Network have agreed to indemnify each other against certain losses with respect to breaches of certain representations and covenants and certain retained and assumed liabilities, respectively. BSS Transaction Tax Matters Agreement. Effective September 2019, in connection with the BSS Transaction, EchoStar, BSS Corp. and DISH entered into a tax matters agreement. This agreement governs certain rights, responsibilities and obligations of EchoStar and its subsidiaries’ with respect to taxes of the BSS Business transferred pursuant to the BSS Transaction. Generally, EchoStar is responsible for all tax returns and tax liabilities for the BSS Business for periods prior to the BSS Transaction and DISH is responsible for all tax returns and tax liabilities for the BSS Business from and after the BSS Transaction. Both EchoStar and DISH made certain tax-related representations and are subject to various tax-related covenants after the consummation of the BSS Transaction. Both EchoStar and DISH Network have agreed to indemnify each other for certain losses if there is a breach of any the tax representations or violation of any of the tax covenants in the tax matters agreement and that breach or violation results in the failure of the BSS Transaction being treated as a transaction that is tax-free for EchoStar or its stockholders for U.S. federal income tax purposes. In addition, DISH Network has agreed to indemnify EchoStar if the BSS Business is acquired, either directly or indirectly (e.g., via an acquisition of DISH Network), by one or more persons, where either it took an action, or knowingly facilitated, consented to or assisted with an action by its stockholders, that resulted in the failure of the BSS Transaction being treated as a transaction that is tax-free for EchoStar and its stockholders for U.S. federal income tax purposes. This tax matters agreement supplements the Tax Sharing Agreement outlined above and the Share Exchange Tax Matters Agreement outlined below, both of which continue in full force and effect. BSS Transaction Employee Matters Agreement. Effective September 2019, in connection with the BSS Transaction, EchoStar 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 Share Exchange Agreement . In February 2017 EchoStar consummated the Share Exchange, following which EchoStar and certain of its and our subsidiaries 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, EchoStar and certain of its and our subsidiaries 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 EchoStar related to the transferred assets, assumed liabilities and the financial condition of the transferred businesses. EchoStar and DISH Network also agreed to customary indemnification provisions whereby each party indemnifies the other against certain losses with respect to breaches of representations, warranties or covenants and certain liabilities and if certain actions undertaken by EchoStar or DISH causes the transaction to be taxable to the other party after closing. Hughes Systique Corporation We contract with Hughes Systique Corporation (“Hughes Systique”) for software development services. In addition to our approximately 42% ownership in Hughes Systique, Mr. Pradman Kaul, the former President of our subsidiary Hughes Communications and Vice-Chair of our board of directors (effective January 1, 2023), and his brother, who is the Chief Executive Officer and President of Hughes Systique, own in the aggregate approximately 25%, on an undiluted basis, of Hughes Systique’s outstanding shares as of March 31, 2023. Furthermore, Mr. Pradman Kaul serves on the board of directors of Hughes Systique. Hughes Systique is a variable interest entity and we are considered the primary beneficiary of Hughes Systique due to, among other factors, our ability to direct the activities that most significantly impact the economic performance of Hughes Systique. As a result, we consolidate Hughes Systique’s financial statements in these Consolidated Financial Statements.

RELATED PARTY TRANSACTIONS - DI

RELATED PARTY TRANSACTIONS - DISH NETWORK	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS - DISH NETWORK	RELATED PARTY TRANSACTIONS - ECHOSTARThe following is a summary of the transactions and the terms of the underlying principal agreements that have had or may have an impact on our consolidated financial condition and results of operations. Shared Corporate Services. We and EchoStar, including EchoStar’s other subsidiaries, have agreed that we shall each have the right, but not the obligation, to receive from the other certain shared corporate services, including among other things: treasury, tax, accounting and reporting, risk management, cybersecurity, legal, internal audit, human resources, and information technology. These shared corporate services are generally provided at cost. We and EchoStar, including EchoStar’s other subsidiaries, may each terminate a particular shared corporate service for any reason upon at least 30 days’ notice. We recorded these expenses within Operating expenses - EchoStar for shared corporate services received from EchoStar and its other subsidiaries of $3.5 million and $2.6 million for the three months ended March 31, 2023 and 2022, respectively. Services and Other Revenue — EchoStar The following table presents our Services and other revenue from EchoStar: For the three months ended March 31, 2023 2022 Services and other revenue - EchoStar $ 1,140 $ 5,277 The following table presents the corresponding related party receivables: As of March 31, 2023 December 31, 2022 Related party receivables - EchoStar - current $ 106,774 $ 112,985 Related party receivables - EchoStar - non-current 54,312 55,834 Total related party receivables - EchoStar $ 161,086 $ 168,819 Receivables. EchoStar and its other subsidiaries reimburse us from time to time for amounts paid by us for costs and expenses attributable to EchoStar and its other subsidiaries. We report receivables under these arrangements within Related party receivables - EchoStar - current. No repayment schedule for these receivables has been determined. Operating Expenses — EchoStar The following table presents our operating expenses from EchoStar: For the three months ended March 31, 2023 2022 Operating expenses - EchoStar $ 20,910 $ 17,530 The following table presents the corresponding related party payables: As of March 31, 2023 December 31, 2022 Related party payables - EchoStar - current $ 216,771 $ 216,504 Related party payables - EchoStar - non-current 21,270 23,423 Total related party payables - EchoStar $ 238,041 $ 239,927 Payables. We reimburse EchoStar and its other subsidiaries from time to time for amounts paid by EchoStar and its other subsidiaries for costs and expenses attributable to us. We report payables under these arrangements within Related party payables - EchoStar - current. No repayment schedule for these payables has been determined. Real Estate. We occupy certain office space in buildings owned or leased by EchoStar and its other subsidiaries and pay a portion of the taxes, insurance, utilities and maintenance of the premises in accordance with the percentage of the space we occupy. Cash Advances. EchoStar and certain of its other subsidiaries have also provided cash advances to certain of our foreign subsidiaries to fund certain expenditures pursuant to loan agreements that mature in 2023. Advances under these agreements bear interest at annual rates of three percent. We report amounts payable under these agreements within Related party payables - EchoStar - non-current. BSS Transaction . Pursuant to the pre-closing restructuring contemplated by the Master Transaction Agreement (as defined below), and as part of the BSS Transaction (as defined below), we and our subsidiaries transferred certain of the BSS Business (as defined below) to BSS Corp. (as defined below), and we distributed all of the shares of BSS Corp. to EchoStar as a dividend. EchoStar Mobile Limited Service Agreements. We provide services and lease equipment to support the business of EchoStar Mobile Limited, a subsidiary of EchoStar that is licensed by the EU to provide mobile satellite services and complementary ground component services covering the entire EU using S-band spectrum. Generally, the amounts EchoStar’s other subsidiaries pay for these services are based on cost plus a fixed margin. We recorded revenue in Services and other revenue of $1.1 million and $5.3 million for the three months ended March 31, 2023 and 2022, respectively, related to these services. Additionally, we have converted the receivables for certain of these services into loans, bearing an annual interest rate of 5%, that mature in 2023. We report these loans within Related party receivables - EchoStar - non-current. Construction Management Services for EchoStar XXIV satellite. In August 2017, a subsidiary of EchoStar entered into a contract with Maxar Space, LLC (formerly Space Systems/Loral, LLC), for the design and construction of the EchoStar XXIV satellite, a new, next-generation, high throughput geostationary satellite. We provide construction management services to EchoStar’s subsidiary for the construction of the EchoStar XXIV satellite. We charged EchoStar’s subsidiary and reduced our operating expenses by the costs of such services of $0.4 million and $0.3 million for the three months ended March 31, 2023 and 2022, respectively. 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, EchoStar and certain of its 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 Network and our former joint venture Dish Mexico, S. de R.L. de C.V. and its subsidiaries (“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, EchoStar, we and certain other of EchoStar’s subsidiaries and DISH Network entered into certain agreements pursuant to which we, EchoStar and certain of its other subsidiaries, on the one hand, obtain certain products, services and rights from DISH Network, on the other hand; DISH Network, on the one hand, obtains certain products, services and rights from us, EchoStar and certain of its other subsidiaries, on the other hand; and such entities indemnify each other against certain liabilities arising from their respective businesses. Generally, the amounts we and/or EchoStar and its other subsidiaries 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 and/or EchoStar and its other subsidiaries may also enter into additional agreements with DISH Network in the future. The following is a summary of the transactions and the terms of the underlying principal agreements that have had or may have an impact on our consolidated financial condition and results of operations. Services and Other Revenue — DISH Network The following table presents our Services and other revenue - DISH Network : For the three months ended March 31, 2023 2022 Services and other revenue - DISH Network $ 3,378 $ 4,812 The following table presents the related trade accounts receivable: As of March 31, 2023 December 31, 2022 Trade accounts receivable - DISH Network $ 3,813 $ 1,992 Satellite Capacity Leased to DISH Network. Effective January 2008, DISH Network began leasing satellite capacity from us on the EchoStar IX satellite. We terminated the provision of this satellite capacity in December 2022. Telesat Obligation Agreement. In September 2009, we entered into an agreement with Telesat Canada to lease satellite capacity from Telesat Canada on all 32 direct broadcast satellite (“DBS”) transponders on the Nimiq 5 satellite at the 72.7 degree west longitude orbital location (the “Telesat Transponder Agreement”). In September 2009, we entered into an agreement with DISH Network, pursuant to which DISH Network leased satellite capacity from us on all 32 of the DBS transponders covered by the Telesat Transponder Agreement (the “DISH Nimiq 5 Agreement”). Under the terms of the DISH Nimiq 5 Agreement, DISH Network made certain monthly payments to us that commenced in September 2009, when the Nimiq 5 satellite was placed into service. We transferred the Telesat Transponder Agreement to DISH Network in September 2019 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. 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 DBSD North America Agreement. In March 2012, DISH Network completed its acquisition of all of the equity of DBSD North America, Inc. (“DBSD North America”). Prior to DISH Network’s acquisition of DBSD North America and EchoStar’s completion of the Hughes Acquisition, DBSD North America and HNS entered into various agreements pursuant to which we provide, among other things, warranty, operations and maintenance and hosting services of DBSD North America’s gateway and ground-based communications equipment. In December 2017, we and DBSD North America amended these agreements, effective as of January 1, 2018, to reduce certain pricing terms through December 31, 2023 and to modify certain termination provisions. DBSD North America has the right to continue to receive operations and maintenance services from us on a quarter-to-quarter basis, unless terminated by DBSD North America upon at least 120 days’ written notice to us. In February 2019, we further amended these agreements to provide DBSD North America with the right to continue to receive warranty services from us on a month-to-month basis until December 2023, unless terminated by DBSD North America upon at least 21 days’ written notice to us. The provision of hosting services will continue until February 2027 unless terminated by DBSD North America upon at least 180 days’ written notice to us. In addition, DBSD North America generally may terminate any and all such services for convenience, subject to providing us with prior notice and/or payment of termination charges. Hughes Equipment and Services Agreement . In February 2019, we and DISH Network entered into an agreement pursuant to which we will sell to DISH Network our HughesNet Service and HughesNet equipment that has been modified to meet DISH Network’s internet-of-things specifications for the transfer of data to DISH Network’s network operations centers. This agreement has an initial term of five years expiring February 2024 with automatic renewal for successive one-year terms unless terminated by DISH Network with at least 180 days’ written notice to us or by us with at least 365 days’ written notice to DISH Network. Operating Expenses — DISH Network The following table presents our operating expenses related to DISH Network: For the three months ended March 31, 2023 2022 Operating expenses - DISH Network $ 1,120 $ 1,094 The following table presents the related trade accounts payable: As of March 31, 2023 December 31, 2022 Trade accounts payable - DISH Network $ 475 $ 567 Amended and Restated Professional Services Agreement . In connection with the Spin-off, EchoStar entered into various agreements with DISH Network including a transition services agreement, satellite procurement agreement and services agreement, all of which expired in January 2010 and were replaced by a professional services agreement (the “Professional Services Agreement”). In January 2010, EchoStar and DISH Network agreed that EchoStar and its subsidiaries shall continue to have the right, but not the obligation, to receive the following services from DISH Network, among others, certain of which were previously provided under a transition services agreement: information technology, travel and event coordination, internal audit, legal, accounting and tax, benefits administration, program acquisition services and other support services. Additionally, EchoStar and DISH Network agreed that DISH Network would continue to have the right, but not the obligation, to engage EchoStar and its subsidiaries to manage the process of procuring new satellite capacity for DISH Network (previously provided under a satellite procurement agreement), receive logistics, procurement and quality assurance services from EchoStar and its subsidiaries (previously provided under a services agreement) and provide other support services. In connection with the consummation of the Share Exchange, EchoStar and DISH amended and restated the Professional Services Agreement (as amended to date, the “Amended and Restated Professional Services Collocation and Antenna Space Agreements . We and DISH Network entered into an agreement pursuant to which DISH Network provided us with collocation space in El Paso, Texas. This agreement was for an initial period ending in July 2015, and provided us with renewal options for four consecutive three-year terms. We exercised our first renewal option for a period commencing in August 2015 and ending in July 2018, in April 2018 we exercised our second renewal option for a period ending in July 2021, and in May 2021 we exercised our third renewal option for a period ending in July 2024. In connection with the Share Exchange, effective March 2017, we also entered into certain agreements pursuant to which DISH Network provides collocation and antenna space to EchoStar through February 2022 at the following locations: Cheyenne, Wyoming; Gilbert, Arizona; New Braunfels, Texas; Monee, Illinois; Spokane, Washington; and Englewood, Colorado. In October 2019, we provided a termination notice for our New Braunfels, Texas agreement effective May 2020. In November 2020, we provided a termination notice for one of our Englewood, Colorado agreements effective May 2021. In November 2021, we exercised our right to renew the collocation agreements at Gilbert, Arizona, Cheyenne, Wyoming, Spokane, Washington, Englewood, Colorado and Monee, Illinois for a period ending in February 2025. In August 2017, we and DISH Network also entered into certain other agreements pursuant to which DISH Network provides additional collocation and antenna space to us in Monee, Illinois and Spokane, Washington through August 2022. In May 2022, we exercised our right to renew such other agreements at Monee, Illinois and Spokane, Washington through August 2025. Generally, we may renew our collocation and antenna space agreements for three-year periods by providing DISH Network with prior written notice no more than 120 days but no less than 90 days prior to the end of the then-current term. We may terminate certain of these agreements with 60 days’ prior written notice and certain other of these agreements with 180 days’ prior written notice. In September 2019, in connection with the BSS Transaction, we entered into an agreement pursuant to which DISH Network provided us with certain additional collocation space in Cheyenne, Wyoming for a period that ended in September 2020. The fees for the services provided under these agreements depend on the number of racks located at the location. Also in connection with the BSS Transaction, in September 2019, we entered into an agreement pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming for a period of five years commencing in August 2020, with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term. In March 2021, we entered into additional agreements pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming, and the right to use an antenna and certain space in Gilbert, Arizona. Both agreements are for a period of five years with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term. Hughes Broadband Master Services Agreement . In conjunction with the launch of our EchoStar XIX satellite, in March 2017, we and DISH Network entered into a master service agreement (the “Hughes Broadband MSA”) pursuant to which DISH Network, among other things: (i) has the right, but not the obligation, to market, promote and solicit orders and upgrades for our Gen 5 HughesNet service and related equipment and other telecommunication services and (ii) installs Gen 5 HughesNet service equipment with respect to activations generated by DISH Network. Under the Hughes Broadband MSA, we and DISH Network make certain payments to each other relating to sales, upgrades, purchases and installation services. The current term of the Hughes 2019 TT&C Agreement . In September 2019, in connection with the BSS Transaction, we and a subsidiary of EchoStar entered into an agreement pursuant to which DISH Network provides TT&C services to us and EchoStar and its other subsidiaries for a period ending in September 2021, with the option for a subsidiary of EchoStar to renew for a one-year period upon written notice at least 90 days prior to the initial expiration (the “2019 TT&C Agreement”). In June 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 Tax Sharing Agreement. Effective December 2007, EchoStar and DISH Network entered into a tax sharing agreement (the “Tax Sharing Agreement”) in connection with the Spin-off. This agreement governs EchoStar and DISH and their respective subsidiaries’ 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 EchoStar and its subsidiaries for such taxes. However, DISH Network is not liable for and does not indemnify EchoStar or its subsidiaries 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 EchoStar’s stock, stock options or assets; (ii) any action that EchoStar or its subsidiaries take or fail to take or (iii) any action that EchoStar or its subsidiaries 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, EchoStar and its subsidiaries 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 EchoStar’s consolidated federal income tax returns for certain tax years prior to and for the year of the Spin-off, in September 2013, EchoStar 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 EchoStar’s consolidated tax returns. As a result, DISH Network agreed to pay EchoStar an amount that includes the federal tax benefit DISH received as a result of our operations. In August 2018, EchoStar and DISH Network amended the Tax Sharing Agreement and the 2013 agreements (the “Tax Sharing Amendment”). Under the Tax Sharing Amendment, DISH Network is required to compensate Master Transaction Agreement. In May 2019, EchoStar 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 Agreement, on September 10, 2019: (i) EchoStar and its subsidiaries and we and our subsidiaries transferred the BSS Business to BSS Corp.; (ii) EchoStar completed the Distribution; and (iii) immediately after the Distribution, (1) BSS Corp. became a wholly-owned subsidiary of DISH such that DISH owns and operates the BSS Business and (2) each issued and outstanding share of BSS Common Stock owned by EchoStar stockholders was converted into the right to receive 0.23523769 shares of DISH Common Stock. Following the consummation of the BSS Transaction, we no longer operate the BSS Business, which was a substantial portion of our ESS segment. The Master Transaction Agreement contained customary representations and warranties by the parties, including EchoStar’s representations relating to the assets, liabilities and financial condition of the BSS Business, and representations by DISH Network relating to its financial condition and liabilities. EchoStar and DISH Network have agreed to indemnify each other against certain losses with respect to breaches of certain representations and covenants and certain retained and assumed liabilities, respectively. BSS Transaction Tax Matters Agreement. Effective September 2019, in connection with the BSS Transaction, EchoStar, BSS Corp. and DISH entered into a tax matters agreement. This agreement governs certain rights, responsibilities and obligations of EchoStar and its subsidiaries’ with respect to taxes of the BSS Business transferred pursuant to the BSS Transaction. Generally, EchoStar is responsible for all tax returns and tax liabilities for the BSS Business for periods prior to the BSS Transaction and DISH is responsible for all tax returns and tax liabilities for the BSS Business from and after the BSS Transaction. Both EchoStar and DISH made certain tax-related representations and are subject to various tax-related covenants after the consummation of the BSS Transaction. Both EchoStar and DISH Network have agreed to indemnify each other for certain losses if there is a breach of any the tax representations or violation of any of the tax covenants in the tax matters agreement and that breach or violation results in the failure of the BSS Transaction being treated as a transaction that is tax-free for EchoStar or its stockholders for U.S. federal income tax purposes. In addition, DISH Network has agreed to indemnify EchoStar if the BSS Business is acquired, either directly or indirectly (e.g., via an acquisition of DISH Network), by one or more persons, where either it took an action, or knowingly facilitated, consented to or assisted with an action by its stockholders, that resulted in the failure of the BSS Transaction being treated as a transaction that is tax-free for EchoStar and its stockholders for U.S. federal income tax purposes. This tax matters agreement supplements the Tax Sharing Agreement outlined above and the Share Exchange Tax Matters Agreement outlined below, both of which continue in full force and effect. BSS Transaction Employee Matters Agreement. Effective September 2019, in connection with the BSS Transaction, EchoStar 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 Share Exchange Agreement . In February 2017 EchoStar consummated the Share Exchange, following which EchoStar and certain of its and our subsidiaries 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, EchoStar and certain of its and our subsidiaries 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 EchoStar related to the transferred assets, assumed liabilities and the financial condition of the transferred businesses. EchoStar and DISH Network also agreed to customary indemnification provisions whereby each party indemnifies the other against certain losses with respect to breaches of representations, warranties or covenants and certain liabilities and if certain actions undertaken by EchoStar or DISH causes the transaction to be taxable to the other party after closing. Hughes Systique Corporation We contract with Hughes Systique Corporation (“Hughes Systique”) for software development services. In addition to our approximately 42% ownership in Hughes Systique, Mr. Pradman Kaul, the former President of our subsidiary Hughes Communications and Vice-Chair of our board of directors (effective January 1, 2023), and his brother, who is the Chief Executive Officer and President of Hughes Systique, own in the aggregate approximately 25%, on an undiluted basis, of Hughes Systique’s outstanding shares as of March 31, 2023. Furthermore, Mr. Pradman Kaul serves on the board of directors of Hughes Systique. Hughes Systique is a variable interest entity and we are considered the primary beneficiary of Hughes Systique due to, among other factors, our ability to direct the activities that most significantly impact the economic performance of Hughes Systique. As a result, we consolidate Hughes Systique’s financial statements in these Consolidated Financial Statements.

RELATED PARTY TRANSACTIONS - OT

RELATED PARTY TRANSACTIONS - OTHER	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS - OTHER	RELATED PARTY TRANSACTIONS - ECHOSTARThe following is a summary of the transactions and the terms of the underlying principal agreements that have had or may have an impact on our consolidated financial condition and results of operations. Shared Corporate Services. We and EchoStar, including EchoStar’s other subsidiaries, have agreed that we shall each have the right, but not the obligation, to receive from the other certain shared corporate services, including among other things: treasury, tax, accounting and reporting, risk management, cybersecurity, legal, internal audit, human resources, and information technology. These shared corporate services are generally provided at cost. We and EchoStar, including EchoStar’s other subsidiaries, may each terminate a particular shared corporate service for any reason upon at least 30 days’ notice. We recorded these expenses within Operating expenses - EchoStar for shared corporate services received from EchoStar and its other subsidiaries of $3.5 million and $2.6 million for the three months ended March 31, 2023 and 2022, respectively. Services and Other Revenue — EchoStar The following table presents our Services and other revenue from EchoStar: For the three months ended March 31, 2023 2022 Services and other revenue - EchoStar $ 1,140 $ 5,277 The following table presents the corresponding related party receivables: As of March 31, 2023 December 31, 2022 Related party receivables - EchoStar - current $ 106,774 $ 112,985 Related party receivables - EchoStar - non-current 54,312 55,834 Total related party receivables - EchoStar $ 161,086 $ 168,819 Receivables. EchoStar and its other subsidiaries reimburse us from time to time for amounts paid by us for costs and expenses attributable to EchoStar and its other subsidiaries. We report receivables under these arrangements within Related party receivables - EchoStar - current. No repayment schedule for these receivables has been determined. Operating Expenses — EchoStar The following table presents our operating expenses from EchoStar: For the three months ended March 31, 2023 2022 Operating expenses - EchoStar $ 20,910 $ 17,530 The following table presents the corresponding related party payables: As of March 31, 2023 December 31, 2022 Related party payables - EchoStar - current $ 216,771 $ 216,504 Related party payables - EchoStar - non-current 21,270 23,423 Total related party payables - EchoStar $ 238,041 $ 239,927 Payables. We reimburse EchoStar and its other subsidiaries from time to time for amounts paid by EchoStar and its other subsidiaries for costs and expenses attributable to us. We report payables under these arrangements within Related party payables - EchoStar - current. No repayment schedule for these payables has been determined. Real Estate. We occupy certain office space in buildings owned or leased by EchoStar and its other subsidiaries and pay a portion of the taxes, insurance, utilities and maintenance of the premises in accordance with the percentage of the space we occupy. Cash Advances. EchoStar and certain of its other subsidiaries have also provided cash advances to certain of our foreign subsidiaries to fund certain expenditures pursuant to loan agreements that mature in 2023. Advances under these agreements bear interest at annual rates of three percent. We report amounts payable under these agreements within Related party payables - EchoStar - non-current. BSS Transaction . Pursuant to the pre-closing restructuring contemplated by the Master Transaction Agreement (as defined below), and as part of the BSS Transaction (as defined below), we and our subsidiaries transferred certain of the BSS Business (as defined below) to BSS Corp. (as defined below), and we distributed all of the shares of BSS Corp. to EchoStar as a dividend. EchoStar Mobile Limited Service Agreements. We provide services and lease equipment to support the business of EchoStar Mobile Limited, a subsidiary of EchoStar that is licensed by the EU to provide mobile satellite services and complementary ground component services covering the entire EU using S-band spectrum. Generally, the amounts EchoStar’s other subsidiaries pay for these services are based on cost plus a fixed margin. We recorded revenue in Services and other revenue of $1.1 million and $5.3 million for the three months ended March 31, 2023 and 2022, respectively, related to these services. Additionally, we have converted the receivables for certain of these services into loans, bearing an annual interest rate of 5%, that mature in 2023. We report these loans within Related party receivables - EchoStar - non-current. Construction Management Services for EchoStar XXIV satellite. In August 2017, a subsidiary of EchoStar entered into a contract with Maxar Space, LLC (formerly Space Systems/Loral, LLC), for the design and construction of the EchoStar XXIV satellite, a new, next-generation, high throughput geostationary satellite. We provide construction management services to EchoStar’s subsidiary for the construction of the EchoStar XXIV satellite. We charged EchoStar’s subsidiary and reduced our operating expenses by the costs of such services of $0.4 million and $0.3 million for the three months ended March 31, 2023 and 2022, respectively. 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, EchoStar and certain of its 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 Network and our former joint venture Dish Mexico, S. de R.L. de C.V. and its subsidiaries (“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, EchoStar, we and certain other of EchoStar’s subsidiaries and DISH Network entered into certain agreements pursuant to which we, EchoStar and certain of its other subsidiaries, on the one hand, obtain certain products, services and rights from DISH Network, on the other hand; DISH Network, on the one hand, obtains certain products, services and rights from us, EchoStar and certain of its other subsidiaries, on the other hand; and such entities indemnify each other against certain liabilities arising from their respective businesses. Generally, the amounts we and/or EchoStar and its other subsidiaries 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 and/or EchoStar and its other subsidiaries may also enter into additional agreements with DISH Network in the future. The following is a summary of the transactions and the terms of the underlying principal agreements that have had or may have an impact on our consolidated financial condition and results of operations. Services and Other Revenue — DISH Network The following table presents our Services and other revenue - DISH Network : For the three months ended March 31, 2023 2022 Services and other revenue - DISH Network $ 3,378 $ 4,812 The following table presents the related trade accounts receivable: As of March 31, 2023 December 31, 2022 Trade accounts receivable - DISH Network $ 3,813 $ 1,992 Satellite Capacity Leased to DISH Network. Effective January 2008, DISH Network began leasing satellite capacity from us on the EchoStar IX satellite. We terminated the provision of this satellite capacity in December 2022. Telesat Obligation Agreement. In September 2009, we entered into an agreement with Telesat Canada to lease satellite capacity from Telesat Canada on all 32 direct broadcast satellite (“DBS”) transponders on the Nimiq 5 satellite at the 72.7 degree west longitude orbital location (the “Telesat Transponder Agreement”). In September 2009, we entered into an agreement with DISH Network, pursuant to which DISH Network leased satellite capacity from us on all 32 of the DBS transponders covered by the Telesat Transponder Agreement (the “DISH Nimiq 5 Agreement”). Under the terms of the DISH Nimiq 5 Agreement, DISH Network made certain monthly payments to us that commenced in September 2009, when the Nimiq 5 satellite was placed into service. We transferred the Telesat Transponder Agreement to DISH Network in September 2019 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. 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 DBSD North America Agreement. In March 2012, DISH Network completed its acquisition of all of the equity of DBSD North America, Inc. (“DBSD North America”). Prior to DISH Network’s acquisition of DBSD North America and EchoStar’s completion of the Hughes Acquisition, DBSD North America and HNS entered into various agreements pursuant to which we provide, among other things, warranty, operations and maintenance and hosting services of DBSD North America’s gateway and ground-based communications equipment. In December 2017, we and DBSD North America amended these agreements, effective as of January 1, 2018, to reduce certain pricing terms through December 31, 2023 and to modify certain termination provisions. DBSD North America has the right to continue to receive operations and maintenance services from us on a quarter-to-quarter basis, unless terminated by DBSD North America upon at least 120 days’ written notice to us. In February 2019, we further amended these agreements to provide DBSD North America with the right to continue to receive warranty services from us on a month-to-month basis until December 2023, unless terminated by DBSD North America upon at least 21 days’ written notice to us. The provision of hosting services will continue until February 2027 unless terminated by DBSD North America upon at least 180 days’ written notice to us. In addition, DBSD North America generally may terminate any and all such services for convenience, subject to providing us with prior notice and/or payment of termination charges. Hughes Equipment and Services Agreement . In February 2019, we and DISH Network entered into an agreement pursuant to which we will sell to DISH Network our HughesNet Service and HughesNet equipment that has been modified to meet DISH Network’s internet-of-things specifications for the transfer of data to DISH Network’s network operations centers. This agreement has an initial term of five years expiring February 2024 with automatic renewal for successive one-year terms unless terminated by DISH Network with at least 180 days’ written notice to us or by us with at least 365 days’ written notice to DISH Network. Operating Expenses — DISH Network The following table presents our operating expenses related to DISH Network: For the three months ended March 31, 2023 2022 Operating expenses - DISH Network $ 1,120 $ 1,094 The following table presents the related trade accounts payable: As of March 31, 2023 December 31, 2022 Trade accounts payable - DISH Network $ 475 $ 567 Amended and Restated Professional Services Agreement . In connection with the Spin-off, EchoStar entered into various agreements with DISH Network including a transition services agreement, satellite procurement agreement and services agreement, all of which expired in January 2010 and were replaced by a professional services agreement (the “Professional Services Agreement”). In January 2010, EchoStar and DISH Network agreed that EchoStar and its subsidiaries shall continue to have the right, but not the obligation, to receive the following services from DISH Network, among others, certain of which were previously provided under a transition services agreement: information technology, travel and event coordination, internal audit, legal, accounting and tax, benefits administration, program acquisition services and other support services. Additionally, EchoStar and DISH Network agreed that DISH Network would continue to have the right, but not the obligation, to engage EchoStar and its subsidiaries to manage the process of procuring new satellite capacity for DISH Network (previously provided under a satellite procurement agreement), receive logistics, procurement and quality assurance services from EchoStar and its subsidiaries (previously provided under a services agreement) and provide other support services. In connection with the consummation of the Share Exchange, EchoStar and DISH amended and restated the Professional Services Agreement (as amended to date, the “Amended and Restated Professional Services Collocation and Antenna Space Agreements . We and DISH Network entered into an agreement pursuant to which DISH Network provided us with collocation space in El Paso, Texas. This agreement was for an initial period ending in July 2015, and provided us with renewal options for four consecutive three-year terms. We exercised our first renewal option for a period commencing in August 2015 and ending in July 2018, in April 2018 we exercised our second renewal option for a period ending in July 2021, and in May 2021 we exercised our third renewal option for a period ending in July 2024. In connection with the Share Exchange, effective March 2017, we also entered into certain agreements pursuant to which DISH Network provides collocation and antenna space to EchoStar through February 2022 at the following locations: Cheyenne, Wyoming; Gilbert, Arizona; New Braunfels, Texas; Monee, Illinois; Spokane, Washington; and Englewood, Colorado. In October 2019, we provided a termination notice for our New Braunfels, Texas agreement effective May 2020. In November 2020, we provided a termination notice for one of our Englewood, Colorado agreements effective May 2021. In November 2021, we exercised our right to renew the collocation agreements at Gilbert, Arizona, Cheyenne, Wyoming, Spokane, Washington, Englewood, Colorado and Monee, Illinois for a period ending in February 2025. In August 2017, we and DISH Network also entered into certain other agreements pursuant to which DISH Network provides additional collocation and antenna space to us in Monee, Illinois and Spokane, Washington through August 2022. In May 2022, we exercised our right to renew such other agreements at Monee, Illinois and Spokane, Washington through August 2025. Generally, we may renew our collocation and antenna space agreements for three-year periods by providing DISH Network with prior written notice no more than 120 days but no less than 90 days prior to the end of the then-current term. We may terminate certain of these agreements with 60 days’ prior written notice and certain other of these agreements with 180 days’ prior written notice. In September 2019, in connection with the BSS Transaction, we entered into an agreement pursuant to which DISH Network provided us with certain additional collocation space in Cheyenne, Wyoming for a period that ended in September 2020. The fees for the services provided under these agreements depend on the number of racks located at the location. Also in connection with the BSS Transaction, in September 2019, we entered into an agreement pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming for a period of five years commencing in August 2020, with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term. In March 2021, we entered into additional agreements pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming, and the right to use an antenna and certain space in Gilbert, Arizona. Both agreements are for a period of five years with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term. Hughes Broadband Master Services Agreement . In conjunction with the launch of our EchoStar XIX satellite, in March 2017, we and DISH Network entered into a master service agreement (the “Hughes Broadband MSA”) pursuant to which DISH Network, among other things: (i) has the right, but not the obligation, to market, promote and solicit orders and upgrades for our Gen 5 HughesNet service and related equipment and other telecommunication services and (ii) installs Gen 5 HughesNet service equipment with respect to activations generated by DISH Network. Under the Hughes Broadband MSA, we and DISH Network make certain payments to each other relating to sales, upgrades, purchases and installation services. The current term of the Hughes 2019 TT&C Agreement . In September 2019, in connection with the BSS Transaction, we and a subsidiary of EchoStar entered into an agreement pursuant to which DISH Network provides TT&C services to us and EchoStar and its other subsidiaries for a period ending in September 2021, with the option for a subsidiary of EchoStar to renew for a one-year period upon written notice at least 90 days prior to the initial expiration (the “2019 TT&C Agreement”). In June 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 Tax Sharing Agreement. Effective December 2007, EchoStar and DISH Network entered into a tax sharing agreement (the “Tax Sharing Agreement”) in connection with the Spin-off. This agreement governs EchoStar and DISH and their respective subsidiaries’ 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 EchoStar and its subsidiaries for such taxes. However, DISH Network is not liable for and does not indemnify EchoStar or its subsidiaries 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 EchoStar’s stock, stock options or assets; (ii) any action that EchoStar or its subsidiaries take or fail to take or (iii) any action that EchoStar or its subsidiaries 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, EchoStar and its subsidiaries 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 EchoStar’s consolidated federal income tax returns for certain tax years prior to and for the year of the Spin-off, in September 2013, EchoStar 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 EchoStar’s consolidated tax returns. As a result, DISH Network agreed to pay EchoStar an amount that includes the federal tax benefit DISH received as a result of our operations. In August 2018, EchoStar and DISH Network amended the Tax Sharing Agreement and the 2013 agreements (the “Tax Sharing Amendment”). Under the Tax Sharing Amendment, DISH Network is required to compensate Master Transaction Agreement. In May 2019, EchoStar 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 Agreement, on September 10, 2019: (i) EchoStar and its subsidiaries and we and our subsidiaries transferred the BSS Business to BSS Corp.; (ii) EchoStar completed the Distribution; and (iii) immediately after the Distribution, (1) BSS Corp. became a wholly-owned subsidiary of DISH such that DISH owns and operates the BSS Business and (2) each issued and outstanding share of BSS Common Stock owned by EchoStar stockholders was converted into the right to receive 0.23523769 shares of DISH Common Stock. Following the consummation of the BSS Transaction, we no longer operate the BSS Business, which was a substantial portion of our ESS segment. The Master Transaction Agreement contained customary representations and warranties by the parties, including EchoStar’s representations relating to the assets, liabilities and financial condition of the BSS Business, and representations by DISH Network relating to its financial condition and liabilities. EchoStar and DISH Network have agreed to indemnify each other against certain losses with respect to breaches of certain representations and covenants and certain retained and assumed liabilities, respectively. BSS Transaction Tax Matters Agreement. Effective September 2019, in connection with the BSS Transaction, EchoStar, BSS Corp. and DISH entered into a tax matters agreement. This agreement governs certain rights, responsibilities and obligations of EchoStar and its subsidiaries’ with respect to taxes of the BSS Business transferred pursuant to the BSS Transaction. Generally, EchoStar is responsible for all tax returns and tax liabilities for the BSS Business for periods prior to the BSS Transaction and DISH is responsible for all tax returns and tax liabilities for the BSS Business from and after the BSS Transaction. Both EchoStar and DISH made certain tax-related representations and are subject to various tax-related covenants after the consummation of the BSS Transaction. Both EchoStar and DISH Network have agreed to indemnify each other for certain losses if there is a breach of any the tax representations or violation of any of the tax covenants in the tax matters agreement and that breach or violation results in the failure of the BSS Transaction being treated as a transaction that is tax-free for EchoStar or its stockholders for U.S. federal income tax purposes. In addition, DISH Network has agreed to indemnify EchoStar if the BSS Business is acquired, either directly or indirectly (e.g., via an acquisition of DISH Network), by one or more persons, where either it took an action, or knowingly facilitated, consented to or assisted with an action by its stockholders, that resulted in the failure of the BSS Transaction being treated as a transaction that is tax-free for EchoStar and its stockholders for U.S. federal income tax purposes. This tax matters agreement supplements the Tax Sharing Agreement outlined above and the Share Exchange Tax Matters Agreement outlined below, both of which continue in full force and effect. BSS Transaction Employee Matters Agreement. Effective September 2019, in connection with the BSS Transaction, EchoStar 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 Share Exchange Agreement . In February 2017 EchoStar consummated the Share Exchange, following which EchoStar and certain of its and our subsidiaries 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, EchoStar and certain of its and our subsidiaries 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 EchoStar related to the transferred assets, assumed liabilities and the financial condition of the transferred businesses. EchoStar and DISH Network also agreed to customary indemnification provisions whereby each party indemnifies the other against certain losses with respect to breaches of representations, warranties or covenants and certain liabilities and if certain actions undertaken by EchoStar or DISH causes the transaction to be taxable to the other party after closing. Hughes Systique Corporation We contract with Hughes Systique Corporation (“Hughes Systique”) for software development services. In addition to our approximately 42% ownership in Hughes Systique, Mr. Pradman Kaul, the former President of our subsidiary Hughes Communications and Vice-Chair of our board of directors (effective January 1, 2023), and his brother, who is the Chief Executive Officer and President of Hughes Systique, own in the aggregate approximately 25%, on an undiluted basis, of Hughes Systique’s outstanding shares as of March 31, 2023. Furthermore, Mr. Pradman Kaul serves on the board of directors of Hughes Systique. Hughes Systique is a variable interest entity and we are considered the primary beneficiary of Hughes Systique due to, among other factors, our ability to direct the activities that most significantly impact the economic performance of Hughes Systique. As a result, we consolidate Hughes Systique’s financial statements in these Consolidated Financial Statements.

CONTINGENCIES

CONTINGENCIES	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES Patents and Intellectual Property Many entities, including some of our competitors, have, or may have in the future, patents and other intellectual property rights that cover or affect products or services directly or indirectly related to those that we offer. We may not be aware of all patents and other intellectual property rights that our products and services may potentially infringe. Damages in patent infringement cases can be substantial, and in certain circumstances can be tripled. Further, we cannot estimate the extent to which we may be required in the future to obtain licenses with respect to intellectual property rights held by others and the availability and cost of any such licenses. Various parties have asserted patent and other intellectual property rights with respect to our products and services. We cannot be certain that these parties do not own the rights they claim, that these rights are not valid or that our products and services do not infringe on these rights. Further, we cannot be certain that we would be able to obtain licenses from these parties on commercially reasonable terms or, if we were unable to obtain such licenses, that we would be able to redesign our products and services to avoid infringement. 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. We intend to vigorously defend the proceedings against us. In the event that a court, tribunal, other body or jury ultimately rules against us, we may be subject to adverse consequences, including, without limitation, substantial damages, which may include treble damages, fines, penalties, compensatory damages and/or other equitable or injunctive relief that could require us to materially modify our business operations or certain products or services that we offer to our consumers. 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 Corporation’s stockholders, filed a complaint in the District Court of Clark County, Nevada against EchoStar’s 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; 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 EchoStar’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 claims in this case. On the same day, the parties filed a joint motion for preliminary approval of the settlement agreement. The motion was granted by an order dated July 30, 2021. On December 9, 2021, the Court held a final settlement hearing. On December 10, 2021, the Court issued an Order granting final approval of the settlement agreement. In an order dated October 24, 2022, the Court granted plaintiff’s unopposed motion to approve the class distribution plan. License Fee Dispute with Government of India, Department of Telecommunications In 1994, the Government of India promulgated a “National Telecommunications Policy” under which the government liberalized the telecommunications sector and required telecommunications service providers to pay fixed license fees. Pursuant to this policy, our subsidiary HCIPL, formerly known as Hughes Escorts Communications Limited, obtained a license to operate a data network over satellite using VSAT systems. In 2002, HCIPL’s license was amended pursuant to a new government policy that was first established in 1999. The new policy eliminated the fixed license fees and instead required each telecommunications service provider to pay license fees based on its adjusted gross revenue (“AGR”). In March 2005, the Indian Department of Telecommunications (“DOT”) notified HCIPL that, based on its review of HCIPL’s audited accounts and AGR statements, HCIPL must pay additional license fees and penalties and interest on such fees and penalties. HCIPL responded that the DOT had improperly calculated its AGR by including revenue from licensed and unlicensed activities. The DOT rejected this explanation and in 2006, HCIPL filed a petition with an administrative tribunal (the “Tribunal”), challenging the DOT’s calculation of its AGR. The DOT also issued license fee assessments to other telecommunications service providers and a number of similar petitions were filed by several other such providers with the Tribunal. These petitions were amended, consolidated, remanded and re-appealed several times. On April 23, 2015, the Tribunal issued a judgment affirming the DOT’s calculation of AGR for the telecommunications service providers but reversing the DOT’s imposition of interest, penalties and interest on such penalties as excessive. Over subsequent years, the DOT and HCIPL and other telecommunications service providers, respectively, filed several appeals of the Tribunal’s ruling. On October 24, 2019, the Supreme Court of India (“Supreme Court”) issued an order (the “October 2019 Order”) affirming the license fee assessments imposed by the DOT, including its imposition of interest, penalties and interest on the penalties, but without indicating the amount HCIPL is required to pay the DOT, and ordering payment by January 23, 2020. On November 23, 2019, HCIPL and other telecommunication service providers filed a petition asking the Supreme Court to reconsider the October 2019 Order. The petition was denied on January 20, 2020. On January 22, 2020, HCIPL and other telecommunication service providers filed an application requesting that the Supreme Court modify the October 2019 Order to permit the DOT to calculate the final amount due and extend HCIPL’s and the other telecommunication service providers’ payment deadline. On February 14, 2020, the Supreme Court directed HCIPL and the other telecommunication service providers to explain why the Supreme Court should not initiate contempt proceedings for failure to pay the amounts due. During a hearing on March 18, 2020, the Supreme Court ordered that all amounts that were due before the October 2019 Order must be paid, including interest, penalties and interest on the penalties. The Supreme Court also ordered that the parties appear for a further hearing addressing, potentially among other things, a proposal by the DOT to allow for extended or deferred payments of amounts due. On June 11, 2020, the Supreme Court ordered HCIPL and the other telecommunication service providers to submit affidavits addressing the proposal made by the DOT to extend the time frame for payment of the amounts owed and for HCIPL and the other telecommunication providers to provide security for such payments. On September 1, 2020, the Supreme Court issued a judgment permitting a10-year payment schedule. Under this payment schedule, HCIPL is required to make an annual payment every March 31, through 2031. Following the Supreme Court of India’s October 2019 judgment, HCIPL made payments during the first quarter of 2020, and additional payments on each March 31 thereafter. The following table presents the components of the accrual: As of March 31, 2023 December 31, 2022 Additional license fees $ 3,453 $ 3,425 Penalties 3,544 3,516 Interest and interest on penalties 80,236 78,327 Less: Payments (28,200) (17,785) Total accrual 59,033 67,483 Less: Current portion 10,273 10,191 Total long-term accrual $ 48,760 $ 57,292 Any eventual payments made with respect to the ultimate outcome of this matter may be different from our accrual and such differences could be significant. Other In addition to the above actions, we are subject to various other legal proceedings and claims, which arise in the ordinary course of business. As part of our ongoing operations, we are subject to various inspections, audits, inquiries, investigations and similar actions by third parties, as well as by governmental/regulatory authorities responsible for enforcing the laws and regulations to which we may be subject. Further, under the federal False Claims Act, private parties have the right to bring qui tam, or “whistleblower,” suits against companies that submit false claims for payments to, or improperly retain overpayments from, the federal government. Some states have adopted similar state whistleblower and false claims provisions. In addition, we from time to time receive inquiries from federal, state and foreign agencies regarding compliance with various laws and regulations. In our opinion, the amount of ultimate liability with respect to any of these other actions is unlikely to materially affect our financial position, results of operations or cash flows, though the resolutions and outcomes, individually or in the aggregate, could be material to our financial position, operating results or cash flows for any particular period, depending, in part, upon the operating results for such period.

SEGMENT REPORTING

SEGMENT REPORTING	3 Months Ended
	Mar. 31, 2023
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 Consolidated For the three months ended March 31, 2023 External revenue $ 431,195 $ 5,489 $ 1,140 $ 437,824 Intersegment revenue — 508 (508) — Total revenue $ 431,195 $ 5,997 $ 632 $ 437,824 Capital expenditures $ 47,025 $ — $ — $ 47,025 EBITDA $ 157,234 $ 4,655 $ (18,404) $ 143,485 For the three months ended March 31, 2022 External revenue $ 494,106 $ 4,276 $ 5,276 $ 503,658 Intersegment revenue — 198 (198) — Total revenue $ 494,106 $ 4,474 $ 5,078 $ 503,658 Capital expenditures $ 61,021 $ — $ — $ 61,021 EBITDA $ 191,170 $ 2,691 $ (10,656) $ 183,205 The following table reconciles Income (loss) before income taxes in the Consolidated Statements of Operations to EBITDA: For the three months ended March 31, 2023 2022 Income (loss) before income taxes $ 41,334 $ 45,941 Interest income, net (17,948) (2,280) Interest expense, net of amounts capitalized 22,527 23,378 Depreciation and amortization 96,351 113,678 Net loss (income) attributable to non-controlling interests 1,221 2,488 EBITDA $ 143,485 $ 183,205

SUPPLEMENTAL FINANCIAL INFORMAT

SUPPLEMENTAL FINANCIAL INFORMATION	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUPPLEMENTAL FINANCIAL INFORMATION	SUPPLEMENTAL FINANCIAL INFORMATION Other Current Assets, Net and Other Non-current Assets, Net The following table presents the components of Other current assets, net and Other non-current assets, net: As of March 31, 2023 December 31, 2022 Other current assets, net: Related party receivables - EchoStar $ 106,774 $ 112,985 Inventory 136,443 123,006 Prepaids and deposits 25,698 23,948 Trade accounts receivable - DISH Network 3,813 1,992 Other, net 15,502 13,271 Total other current assets $ 288,230 $ 275,202 Other non-current assets, net: Capitalized software, net $ 116,545 $ 116,844 Contract acquisition costs, net 60,234 64,447 Related party receivables - EchoStar 54,312 55,834 Deferred tax assets, net 8,082 7,822 Restricted cash 1,284 1,341 Contract fulfillment costs, net 1,957 1,931 Other, net 39,207 37,658 Total other non-current assets, net $ 281,621 $ 285,877 Inventory The following table presents the components of inventory: As of March 31, 2023 December 31, 2022 Raw materials $ 35,932 $ 32,920 Work-in-process 19,557 16,408 Finished goods 80,954 73,678 Total inventory $ 136,443 $ 123,006 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 March 31, 2023 December 31, 2022 Accrued expenses and other current liabilities: Related party payables - EchoStar $ 216,771 $ 216,504 Accrued compensation 35,424 40,684 Operating lease obligation 17,668 17,766 Accrued interest 15,596 39,194 Accrued taxes 10,953 10,631 Accrual for license fee dispute 10,273 10,191 In-orbit incentive obligations 4,331 5,369 Trade accounts payable - DISH Network 475 567 Other 49,035 52,993 Total accrued expenses and other current liabilities $ 360,526 $ 393,899 Other non-current liabilities: Accrual for license fee dispute $ 48,760 $ 57,292 In-orbit incentive obligations 44,041 44,836 Related party payables - EchoStar 21,270 23,423 Contract liabilities 7,872 8,326 Other 2,385 20 Total other non-current liabilities $ 124,328 $ 133,897 Supplemental and Non-cash Investing and Financing Activities The following table presents the supplemental and non-cash investing and financing activities: For the three months ended March 31, 2023 2022 Supplemental disclosure of cash flow information: Cash paid for interest, net of amounts capitalized $ 49,616 $ 43,226 Cash paid for income taxes $ — $ 661 Non-cash investing and financing activities: Increase (decrease) in capital expenditures included in accounts payable, net $ (1,086) $ (5,255) Non-cash net assets received as part of the India JV formation $ — $ 36,701

SUPPLEMENTAL GUARANTOR AND NON-

SUPPLEMENTAL GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION	3 Months Ended
	Mar. 31, 2023
Supplemental Guarantor and Non-Guarantor Financial Information
SUPPLEMENTAL GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION	SUPPLEMENTAL GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION Consolidating Balance Sheet as of March 31, 2023 Hughes Satellite Systems Corporation Guarantor Non-Guarantor Eliminations Total Assets Current assets: Cash and cash equivalents $ 737,159 $ 18,446 $ 86,569 $ — $ 842,174 Marketable investment securities 613,012 — — — 613,012 Trade accounts receivable and contract assets, net — 180,575 71,291 — 251,866 Other current assets, net 32 1,367,965 291,762 (1,371,529) 288,230 Total current assets 1,350,203 1,566,986 449,622 (1,371,529) 1,995,282 Non-current assets: Property and equipment, net — 1,116,319 225,907 — 1,342,226 Operating lease right-of-use assets — 118,325 28,520 — 146,845 Goodwill — 504,173 28,685 — 532,858 Regulatory authorizations, net — 400,000 8,949 — 408,949 Other intangible assets, net — 12,128 3,023 — 15,151 Other investments, net 9,392 — 73,579 — 82,971 Investment in subsidiaries 3,353,739 358,410 — (3,712,149) — Other non-current assets, net 1,096 255,274 157,239 (131,988) 281,621 Total non-current assets 3,364,227 2,764,629 525,902 (3,844,137) 2,810,621 Total assets $ 4,714,430 $ 4,331,615 $ 975,524 $ (5,215,666) $ 4,805,903 Liabilities and Shareholder's Equity Current liabilities: Trade accounts payable $ — $ 73,100 $ 10,653 $ — $ 83,753 Contract liabilities — 124,395 4,897 — 129,292 Accrued expenses and other current liabilities 1,129,837 273,508 328,710 (1,371,529) 360,526 Total current liabilities 1,129,837 471,003 344,260 (1,371,529) 573,571 Non-current liabilities: Long-term debt, net 1,496,981 — — — 1,496,981 Deferred tax liabilities, net — 294,082 1,451 (396) 295,137 Operating lease liabilities — 107,561 23,530 — 131,091 Other non-current liabilities — 105,791 150,129 (131,592) 124,328 Total non-current liabilities 1,496,981 507,434 175,110 (131,988) 2,047,537 Total liabilities 2,626,818 978,437 519,370 (1,503,517) 2,621,108 Shareholder's equity: Total Hughes Satellite Systems Corporation shareholder's equity 2,087,612 3,353,178 358,971 (3,712,149) 2,087,612 Non-controlling interests — — 97,183 — 97,183 Total shareholder's equity 2,087,612 3,353,178 456,154 (3,712,149) 2,184,795 Total liabilities and shareholder's equity $ 4,714,430 $ 4,331,615 $ 975,524 $ (5,215,666) $ 4,805,903 Consolidating Balance Sheet as of December 31, 2022 Hughes Satellite Systems Corporation Guarantor Non-Guarantor Eliminations Total Assets Current assets: Cash and cash equivalents $ 547,605 $ 25,318 $ 80,209 $ — $ 653,132 Marketable investment securities 799,769 — — — 799,769 Trade accounts receivable and contract assets, net — 168,484 67,852 — 236,336 Other current assets, net 71 1,330,813 284,621 (1,340,303) 275,202 Total current assets 1,347,445 1,524,615 432,682 (1,340,303) 1,964,439 Non-current assets: Property and equipment, net — 1,140,294 235,710 — 1,376,004 Operating lease right-of-use assets — 121,609 29,023 — 150,632 Goodwill — 504,173 28,318 — 532,491 Regulatory authorizations, net — 400,000 8,619 — 408,619 Other intangible assets, net — 12,499 3,199 — 15,698 Other investments, net 8,920 — 74,603 — 83,523 Investment in subsidiaries 3,312,961 358,141 — (3,671,102) — Other non-current assets, net 1,095 261,906 163,165 (140,289) 285,877 Total non-current assets 3,322,976 2,798,622 542,637 (3,811,391) 2,852,844 Total assets $ 4,670,421 $ 4,323,237 $ 975,319 $ (5,151,694) $ 4,817,283 Liabilities and Shareholder's Equity Current liabilities: Trade accounts payable $ 477 $ 85,327 $ 12,425 $ — $ 98,229 Contract liabilities — 115,893 5,846 — 121,739 Accrued expenses and other current liabilities 1,121,740 296,666 315,796 (1,340,303) 393,899 Total current liabilities 1,122,217 497,886 334,067 (1,340,303) 613,867 Non-current liabilities: Long-term debt, net 1,496,777 — — — 1,496,777 Deferred tax liabilities, net — 288,716 1,451 (410) 289,757 Operating lease liabilities — 111,052 24,070 — 135,122 Other non-current liabilities — 113,183 160,593 (139,879) 133,897 Total non-current liabilities 1,496,777 512,951 186,114 (140,289) 2,055,553 Total liabilities 2,618,994 1,010,837 520,181 (1,480,592) 2,669,420 Shareholder's equity: Total Hughes Satellite Systems Corporation shareholder's equity 2,051,427 3,312,400 358,702 (3,671,102) 2,051,427 Non-controlling interests — — 96,436 — 96,436 Total shareholder's equity 2,051,427 3,312,400 455,138 (3,671,102) 2,147,863 Total liabilities and shareholder's equity $ 4,670,421 $ 4,323,237 $ 975,319 $ (5,151,694) $ 4,817,283 Consolidating Statement of Operations and Comprehensive Income (Loss) For the Three Months Ended March 31, 2023 Hughes Satellite Systems Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Revenue: Services and other revenue $ — $ 306,897 $ 76,042 $ (7,185) $ 375,754 Equipment revenue — 57,983 7,968 (3,881) 62,070 Total revenue — 364,880 84,010 (11,066) 437,824 Costs and expenses: Cost of sales - services and other (exclusive of depreciation and amortization) — 99,575 41,629 (7,165) 134,039 Cost of sales - equipment (exclusive of depreciation and amortization) — 49,374 5,618 (3,321) 51,671 Selling, general and administrative expenses 270 85,069 19,340 (580) 104,099 Research and development expenses — 8,186 70 — 8,256 Depreciation and amortization — 69,725 26,626 — 96,351 Total costs and expenses 270 311,929 93,283 (11,066) 394,416 Operating income (loss) (270) 52,951 (9,273) — 43,408 Other income (expense): Interest income 16,426 1,055 1,349 (882) 17,948 Interest expense, net of amounts capitalized (22,469) 1,514 (2,454) 882 (22,527) Gains (losses) on investments, net (3) — — — (3) Equity in earnings (losses) of unconsolidated affiliates, net 473 — (1,024) — (551) Equity in earnings (losses) of subsidiaries, net 32,354 (7,143) — (25,211) — Foreign currency transaction gains (losses), net — (547) 3,577 — 3,030 Other, net — — 29 — 29 Total other income (expense), net 26,781 (5,121) 1,477 (25,211) (2,074) Income (loss) before income taxes 26,511 47,830 (7,796) (25,211) 41,334 Income tax benefit (provision), net 1,338 (15,476) (568) — (14,706) Net income (loss) 27,849 32,354 (8,364) (25,211) 26,628 Less: Net loss (income) attributable to non-controlling interests — — 1,221 — 1,221 Net income (loss) attributable to HSSC $ 27,849 $ 32,354 $ (7,143) $ (25,211) $ 27,849 Comprehensive income (loss): Net income (loss) $ 27,849 $ 32,354 $ (8,364) $ (25,211) $ 26,628 Other comprehensive income (loss), net of tax: Foreign currency translation adjustments — — 9,296 — 9,296 Unrealized gains (losses) on available-for-sale securities (88) — — — (88) Amounts reclassified to net income (loss): Equity in other comprehensive income (loss) of subsidiaries, net 7,328 7,328 — (14,656) — Total other comprehensive income (loss), net of tax 7,240 7,328 9,296 (14,656) 9,208 Comprehensive income (loss) 35,089 39,682 932 (39,867) 35,836 Less: Comprehensive loss (income) attributable to non-controlling interests — — (747) — (747) Comprehensive income (loss) attributable to HSSC $ 35,089 $ 39,682 $ 185 $ (39,867) $ 35,089 Consolidating Statement of Operations and Comprehensive Income (Loss) For the Three Months Ended March 31, 2022 Hughes Satellite Systems Corporation Guarantor Non-Guarantor Eliminations Total Revenue: Services and other revenue $ — $ 344,278 $ 82,683 $ (6,020) $ 420,941 Equipment revenue — 82,985 6,033 (6,301) 82,717 Total revenue — 427,263 88,716 (12,321) 503,658 Costs and expenses: Cost of sales - services and other (exclusive of depreciation and amortization) — 105,621 41,857 (8,124) 139,354 Cost of sales - equipment (exclusive of depreciation and amortization) — 69,418 3,433 (3,746) 69,105 Selling, general and administrative expenses — 90,634 21,435 (451) 111,618 Research and development expenses — 7,536 80 — 7,616 Depreciation and amortization — 78,306 35,372 — 113,678 Impairment of long-lived assets — — — — — Total costs and expenses — 351,515 102,177 (12,321) 441,371 Operating income (loss) — 75,748 (13,461) — 62,287 Other income (expense): Interest income, net 1,126 1,345 1,073 (1,264) 2,280 Interest expense, net of amounts capitalized (22,457) 824 (3,009) 1,264 (23,378) Gains (losses) on investments, net — — — — — Equity in earnings (losses) of unconsolidated affiliates, net — 102 (1,816) — (1,714) Equity in earnings (losses) of subsidiaries, net 49,756 (9,842) — (39,914) — Foreign currency transaction gains (losses), net — 897 5,758 — 6,655 Other, net — (55) (134) — (189) Total other income (expense), net 28,425 (6,729) 1,872 (39,914) (16,346) Income (loss) before income taxes 28,425 69,019 (11,589) (39,914) 45,941 Income tax benefit (provision), net 4,876 (19,263) (741) — (15,128) Net income (loss) 33,301 49,756 (12,330) (39,914) 30,813 Less: Net loss (income) attributable to non-controlling interests — — 2,488 — 2,488 Net income (loss) attributable to HSSC $ 33,301 $ 49,756 $ (9,842) $ (39,914) $ 33,301 Comprehensive income (loss): Net income (loss) $ 33,301 $ 49,756 $ (12,330) $ (39,914) $ 30,813 Other comprehensive income (loss), net of tax: Foreign currency translation adjustments — — 46,686 — 46,686 Unrealized gains (losses) on available-for-sale securities (470) — — — (470) Amounts reclassified to net income (loss): Equity in other comprehensive income (loss) of subsidiaries, net 37,130 37,130 — (74,260) — Total other comprehensive income (loss), net of tax 36,660 37,130 46,686 (74,260) 46,216 Comprehensive income (loss) 69,961 86,886 34,356 (114,174) 77,029 Less: Comprehensive loss (income) attributable to non-controlling interests — — (7,068) — (7,068) Comprehensive income (loss) attributable to HSSC $ 69,961 $ 86,886 $ 27,288 $ (114,174) $ 69,961 Consolidating Statement of Cash Flows For the Three months ended March 31, 2023 Hughes Satellite Systems Corporation Guarantor Non-Guarantor Eliminations Total Cash flows from operating activities: Net income (loss) $ 27,849 $ 32,354 $ (8,364) $ (25,211) $ 26,628 Adjustments to reconcile net income (loss) to cash flows provided by (used for) operating activities: (62,296) 37,279 21,972 25,211 22,166 Net cash provided by (used for) operating activities (34,447) 69,633 13,608 — 48,794 Cash flows from investing activities: Purchases of marketable investment securities (226,068) — — — (226,068) Sales and maturities of marketable investment securities 420,411 — — — 420,411 Expenditures for property and equipment — (38,051) (8,974) — (47,025) Expenditures for externally marketed software — (6,962) — — (6,962) Distributions (contributions) and advances from (to) subsidiaries, net 29,659 — — (29,659) — Net cash provided by (used for) investing activities 224,002 (45,013) (8,974) (29,659) 140,356 Cash flows from financing activities: Payment of in-orbit incentive obligations — (1,834) — — (1,834) Contribution (distributions) and advances (to) from parent, net — (29,659) — 29,659 — Net cash provided by (used for) financing activities — (31,493) — 29,659 (1,834) Effect of exchange rates on cash and cash equivalents — — 1,669 — 1,669 Net increase (decrease) in cash and cash equivalents 189,555 (6,873) 6,303 — 188,985 Cash and cash equivalents, including restricted amounts, beginning of period 547,605 25,318 81,550 — 654,473 Cash and cash equivalents, including restricted amounts, end of period $ 737,160 $ 18,445 $ 87,853 $ — $ 843,458 Consolidating Statement of Cash Flows For the Three months ended March 31, 2022 Hughes Satellite Systems Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Cash flows from operating activities: Net income (loss) $ 33,301 $ 49,756 $ (12,330) $ (39,914) $ 30,813 Adjustments to reconcile net income (loss) to cash flows provided by (used for) operating activities: (179,357) 172,734 41,080 39,914 74,371 Net cash provided by (used for) operating activities (146,056) 222,490 28,750 — 105,184 Cash flows from investing activities: Purchases of marketable investment securities (76,228) — — — (76,228) Sales and maturities of marketable investment securities 485,730 — — — 485,730 Expenditures for property and equipment — (46,491) (14,530) — (61,021) Expenditures for externally marketed software — (5,093) — — (5,093) Distributions (contributions) and advances from (to) subsidiaries, net 182,738 — — (182,738) — India JV formation — (7,892) — — (7,892) Net cash provided by (used for) investing activities 592,240 (59,476) (14,530) (182,738) 335,496 Cash flows from financing activities: Payment of finance lease obligations — — (85) — (85) Payment of in-orbit incentive obligations — (1,444) — — (1,444) Dividend paid to EchoStar (100,000) — — — (100,000) Contribution (distributions) and advances (to) from parent, net — (182,738) — 182,738 — Net cash provided by (used for) financing activities (100,000) (184,182) (85) 182,738 (101,529) Effect of exchange rates on cash and cash equivalents — — 3,490 — 3,490 Net increase (decrease) in cash and cash equivalents 346,184 (21,168) 17,625 — 342,641 Cash and cash equivalents, including restricted amounts, beginning of period 324,764 42,550 62,834 — 430,148 Cash and cash equivalents, including restricted amounts, end of period $ 670,948 $ 21,382 $ 80,459 $ — $ 772,789

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation These unaudited Consolidated Financial Statements and the accompanying notes (collectively, the “Consolidated Financial Statements”) are prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) and the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, they do not include all of the information and notes required for complete financial statements prepared in conformity with GAAP. In our opinion, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. However, our results of operations for the interim periods presented are not necessarily indicative of the results that may be expected for the full year. All amounts presented in these Consolidated Financial Statements are expressed in thousands of U.S. dollars, except share and per share amounts and unless otherwise noted.
Principles of Consolidation	Basis of Presentation These unaudited Consolidated Financial Statements and the accompanying notes (collectively, the “Consolidated Financial Statements”) are prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) and the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, they do not include all of the information and notes required for complete financial statements prepared in conformity with GAAP. In our opinion, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. However, our results of operations for the interim periods presented are not necessarily indicative of the results that may be expected for the full year. All amounts presented in these Consolidated Financial Statements are expressed in thousands of U.S. dollars, except share and per share amounts and unless otherwise noted.
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, and estimated credit losses on investments; (iii) deferred taxes and related valuation allowances, including uncertain tax positions; (iv) loss contingencies; (v) fair value of financial instruments; (vi) fair value of assets and liabilities acquired in business combinations; and (vii) assets and goodwill impairment testing.
Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Adopted Accounting Pronouncements Government Assistance On January 1, 2022, we adopted ASU No. 2021-10 - Government Assistance (Topic 832) : Disclosures by Business Entities about Government Assistance, which requires business entities (except for not-for-profit entities and employee benefit plans) to disclose information about certain government assistance they receive. The 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. Recently Issued Accounting Pronouncements Not Yet Adopted Leases - Common Control Arrangements In March 2023, the FASB issued ASU No. 2023-01 - Leases (Topic 842): Common Control Arrangements . Among other things, this ASU requires all lessees to amortize leasehold improvements associated with common control leases over their useful life to the common control group and account for them as a transfer of assets between Reference Rate Reform In March 2020, the FASB issued ASU No. 2020-04 - Reference Rate Reform (Topic 848) , and all subsequent amendments to the initial guidance, codified as ASC 848 (“ASC 848”). The purpose of ASC 848 is to provide optional guidance to ease the potential effects on financial reporting of the market-wide migration away from Interbank Offered Rates to alternative reference rates. ASC 848 applies only to contracts, hedging relationships, and other transactions that reference a reference rate expected to be discontinued because of reference rate reform. The guidance may be applied upon issuance of ASC 848 through December 31, 2024. We expect to utilize the optional expedients provided by the guidance for contracts amended solely to use an alternative reference rate. We have evaluated the new guidance and we are in the process of implementing this ASU, and all subsequent amendments, and do not expect them to have a material impact on our Consolidated Financial Statements.

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	3 Months Ended
	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Components of Contract Balances	The following table presents the components of our contract balances: As of March 31, 2023 December 31, 2022 Trade accounts receivable and contract assets, net: Sales and services $ 193,348 $ 170,466 Leasing 9,397 7,935 Total trade accounts receivable 202,745 178,401 Contract assets 65,313 73,293 Allowance for doubtful accounts (16,192) (15,358) Total trade accounts receivable and contract assets, net $ 251,866 $ 236,336 Contract liabilities: Current $ 129,292 $ 121,739 Non-current 7,872 8,326 Total contract liabilities $ 137,164 $ 130,065 The following table presents the revenue recognized in the Consolidated Statements of Operations that was previously included within contract liabilities: For the three months ended March 31, 2023 2022 Revenue $ 60,963 $ 88,947
Schedule of Activity in Contract Acquisition Costs	The following table presents the activity in our contract acquisition costs, net: For the three months ended March 31, 2023 2022 Balance at beginning of period $ 64,447 $ 82,986 Additions 11,973 15,788 Amortization expense (16,638) (20,197) Foreign currency translation 452 1,995 Balance at end of period $ 60,234 $ 80,572
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 three months ended March 31, 2023 North America $ 348,961 $ 5,997 $ (508) $ 354,450 South and Central America 38,373 — — 38,373 Other 43,861 — 1,140 45,001 Total revenue $ 431,195 $ 5,997 $ 632 $ 437,824 For the three months ended March 31, 2022 North America $ 399,422 $ 4,474 $ (198) $ 403,698 South and Central America 42,872 — — 42,872 Other 51,812 — 5,276 57,088 Total revenue $ 494,106 $ 4,474 $ 5,078 $ 503,658 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 March 31, 2023 Services and other revenue: Services $ 359,440 $ 3,987 $ — $ 363,427 Lease revenue 9,685 2,010 632 12,327 Total services and other revenue 369,125 5,997 632 375,754 Equipment revenue: Equipment 20,965 — — 20,965 Design, development and construction services 36,904 — — 36,904 Lease revenue 4,201 — — 4,201 Total equipment revenue 62,070 — — 62,070 Total revenue $ 431,195 $ 5,997 $ 632 $ 437,824 For the year ended March 31, 2022 Services and other revenue: Services $ 400,402 $ 2,935 $ — $ 403,337 Lease revenue 10,987 1,539 5,078 17,604 Total services and other revenue 411,389 4,474 5,078 420,941 Equipment revenue: Equipment 25,885 — — 25,885 Design, development and construction services 55,905 — — 55,905 Lease revenue 927 — — 927 Total equipment revenue 82,717 — — 82,717 Total revenue $ 494,106 $ 4,474 $ 5,078 $ 503,658
Schedule of Sales-type Lease Revenue	The following table presents our lease revenue by type of lease: For the three months ended March 31, 2023 2022 Sales-type lease revenue: Revenue at lease commencement $ 3,754 $ 638 Interest income 447 289 Total sales-type lease revenue 4,201 927 Operating lease revenue 12,327 17,604 Total lease revenue $ 16,528 $ 18,531
Schedule of Operating Lease Revenue	The following table presents our lease revenue by type of lease: For the three months ended March 31, 2023 2022 Sales-type lease revenue: Revenue at lease commencement $ 3,754 $ 638 Interest income 447 289 Total sales-type lease revenue 4,201 927 Operating lease revenue 12,327 17,604 Total lease revenue $ 16,528 $ 18,531

MARKETABLE INVESTMENT SECURIT_2

MARKETABLE INVESTMENT SECURITIES (Tables)	3 Months Ended
	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Schedule of Marketable Investment Securities	The following table presents our Marketable investment securities : As of March 31, 2023 December 31, 2022 Marketable investment securities: Available-for-sale debt securities: Corporate bonds $ 181,065 $ 154,580 Commercial paper 429,690 643,526 Other debt securities 2,257 1,663 Total available-for-sale debt securities 613,012 799,769 Equity securities — — Total marketable investment securities $ 613,012 $ 799,769
Schedule of Available-for-sale Securities Reconciliation	The following table presents the components of our available-for-sale debt securities: Amortized Unrealized Estimated Cost Gains Losses Fair Value As of March 31, 2023 Corporate bonds $ 181,115 $ 158 $ (208) $ 181,065 Commercial paper 429,691 — (1) 429,690 Other debt securities 2,257 — — 2,257 Total available-for-sale debt securities $ 613,063 $ 158 $ (209) $ 613,012 As of December 31, 2022 Corporate bonds $ 154,517 $ 119 $ (56) $ 154,580 Commercial paper 643,553 — (27) 643,526 Other debt securities 1,663 — — 1,663 Total available-for-sale debt securities $ 799,733 $ 119 $ (83) $ 799,769
Schedule of Activity on Available-for-sale Debt Securities	The following table presents the activity on our available-for-sale debt securities: For the three months ended March 31, 2023 2022 Proceeds from sales $ 38,109 $ 29,018
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 March 31, 2023 Cash equivalents (including restricted) $ 280 $ 737,633 $ 737,913 Available-for-sale debt securities: Corporate bonds $ — $ 181,065 $ 181,065 Commercial paper — 429,690 429,690 Other debt securities — 2,257 2,257 Total available-for-sale debt securities — 613,012 613,012 Equity securities — — — Total marketable investment securities $ — $ 613,012 $ 613,012 As of December 31, 2022 Cash equivalents (including restricted) $ 496 $ 548,058 $ 548,554 Available-for-sale debt securities: Corporate bonds $ — $ 154,580 $ 154,580 Commercial paper — 643,526 643,526 Other debt securities — 1,663 1,663 Total available-for-sale debt securities — 799,769 799,769 Equity securities — — — Total marketable investment securities $ — $ 799,769 $ 799,769

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	The following table presents the components of Property and equipment, net : As of March 31, 2023 December 31, 2022 Property and equipment, net: Satellites, net $ 731,217 $ 754,019 Other property and equipment, net 611,009 621,985 Total property and equipment, net $ 1,342,226 $ 1,376,004 The following table presents the components of our satellites, net: Depreciable Life (In Years) As of March 31, 2023 December 31, 2022 Satellites, net: Satellites - owned 7 to 15 $ 1,504,514 $ 1,503,435 Satellites - acquired under finance leases 15 363,333 360,642 Total satellites 1,867,847 1,864,077 Accumulated depreciation: Satellites - owned (1,007,595) (988,164) Satellites - acquired under finance leases (129,035) (121,894) Total accumulated depreciation (1,136,630) (1,110,058) Total satellites, net $ 731,217 $ 754,019 The following table presents the depreciation expense associated with our satellites, net: For the three months ended March 31, 2023 2022 Depreciation expense: Satellites - owned $ 18,923 $ 18,915 Satellites - acquired under finance leases 6,018 5,987 Total depreciation expense $ 24,941 $ 24,902 The following table presents capitalized interest associated with our satellites and satellite-related ground infrastructure: For the three months ended March 31, 2023 2022 Capitalized interest $ 2,566 $ 1,963
Schedule of Satellites	The following table presents our GEO satellite fleet as of March 31, 2023: 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 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) 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)	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Regulatory Authorizations	The following table presents our Regulatory authorizations, net : Finite lived Cost Accumulated Amortization Total Indefinite lived Total Balance, December 31, 2021 $ 10,733 $ (1,774) $ 8,959 $ 400,000 $ 408,959 Amortization expense — (203) (203) — (203) Currency translation adjustments 818 (164) 654 — 654 Balance, March 31, 2022 $ 11,551 $ (2,141) $ 9,410 $ 400,000 $ 409,410 Balance, December 31, 2022 $ 11,331 $ (2,712) $ 8,619 $ 400,000 $ 408,619 Amortization expense — (215) (215) — (215) Currency translation adjustments 713 (168) 545 — 545 Balance, March 31, 2023 $ 12,044 $ (3,095) $ 8,949 $ 400,000 $ 408,949 Weighted-average useful life (in years) 13

OTHER INVESTMENTS (Tables)

OTHER INVESTMENTS (Tables)	3 Months Ended
	Mar. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Other Investments and Equity Method Investments	The following table presents our Other investments, net : As of March 31, 2023 December 31, 2022 Other investments, net: Equity method investments $ 82,971 $ 83,523 Total other investments, net $ 82,971 $ 83,523 The following table presents revenue recognized: For the three months ended March 31, 2023 2022 Deluxe $ 1,332 $ 1,323 BCS $ 822 $ 1,771 The following table presents trade accounts receivable: As of March 31, 2023 December 31, 2022 Deluxe $ 1,045 $ 3,026 BCS $ 5,437 $ 5,062

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Schedule of Carrying Amount and Fair Values of Long-term Debt	The following table presents the carrying amount and fair values of our Long-term debt, net : Effective Interest Rate As of March 31, 2023 December 31, 2022 Carrying Amount Fair Value Carrying Amount Fair Value Senior Secured Notes: 5 1/4% Senior Secured Notes due 2026 5.320% $ 750,000 $ 715,320 $ 750,000 $ 727,763 Senior Unsecured Notes: 6 5/8% Senior Unsecured Notes due 2026 6.688% 750,000 712,433 750,000 707,490 Less: Unamortized debt issuance costs (3,019) — (3,223) — Total long-term debt, net $ 1,496,981 $ 1,427,753 $ 1,496,777 $ 1,435,253

RELATED PARTY TRANSACTIONS - _2

RELATED PARTY TRANSACTIONS - ECHOSTAR (Tables)	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The following table presents our Services and other revenue from EchoStar: For the three months ended March 31, 2023 2022 Services and other revenue - EchoStar $ 1,140 $ 5,277 The following table presents the corresponding related party receivables: As of March 31, 2023 December 31, 2022 Related party receivables - EchoStar - current $ 106,774 $ 112,985 Related party receivables - EchoStar - non-current 54,312 55,834 Total related party receivables - EchoStar $ 161,086 $ 168,819 The following table presents our operating expenses from EchoStar: For the three months ended March 31, 2023 2022 Operating expenses - EchoStar $ 20,910 $ 17,530 The following table presents the corresponding related party payables: As of March 31, 2023 December 31, 2022 Related party payables - EchoStar - current $ 216,771 $ 216,504 Related party payables - EchoStar - non-current 21,270 23,423 Total related party payables - EchoStar $ 238,041 $ 239,927 The following table presents our Services and other revenue - DISH Network : For the three months ended March 31, 2023 2022 Services and other revenue - DISH Network $ 3,378 $ 4,812 The following table presents the related trade accounts receivable: As of March 31, 2023 December 31, 2022 Trade accounts receivable - DISH Network $ 3,813 $ 1,992 The following table presents our operating expenses related to DISH Network: For the three months ended March 31, 2023 2022 Operating expenses - DISH Network $ 1,120 $ 1,094 The following table presents the related trade accounts payable: As of March 31, 2023 December 31, 2022 Trade accounts payable - DISH Network $ 475 $ 567

RELATED PARTY TRANSACTIONS - _3

RELATED PARTY TRANSACTIONS - DISH NETWORK (Tables)	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The following table presents our Services and other revenue from EchoStar: For the three months ended March 31, 2023 2022 Services and other revenue - EchoStar $ 1,140 $ 5,277 The following table presents the corresponding related party receivables: As of March 31, 2023 December 31, 2022 Related party receivables - EchoStar - current $ 106,774 $ 112,985 Related party receivables - EchoStar - non-current 54,312 55,834 Total related party receivables - EchoStar $ 161,086 $ 168,819 The following table presents our operating expenses from EchoStar: For the three months ended March 31, 2023 2022 Operating expenses - EchoStar $ 20,910 $ 17,530 The following table presents the corresponding related party payables: As of March 31, 2023 December 31, 2022 Related party payables - EchoStar - current $ 216,771 $ 216,504 Related party payables - EchoStar - non-current 21,270 23,423 Total related party payables - EchoStar $ 238,041 $ 239,927 The following table presents our Services and other revenue - DISH Network : For the three months ended March 31, 2023 2022 Services and other revenue - DISH Network $ 3,378 $ 4,812 The following table presents the related trade accounts receivable: As of March 31, 2023 December 31, 2022 Trade accounts receivable - DISH Network $ 3,813 $ 1,992 The following table presents our operating expenses related to DISH Network: For the three months ended March 31, 2023 2022 Operating expenses - DISH Network $ 1,120 $ 1,094 The following table presents the related trade accounts payable: As of March 31, 2023 December 31, 2022 Trade accounts payable - DISH Network $ 475 $ 567

CONTINGENCIES (Tables)

CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Accrual For License Fee Dispute	The following table presents the components of the accrual: As of March 31, 2023 December 31, 2022 Additional license fees $ 3,453 $ 3,425 Penalties 3,544 3,516 Interest and interest on penalties 80,236 78,327 Less: Payments (28,200) (17,785) Total accrual 59,033 67,483 Less: Current portion 10,273 10,191 Total long-term accrual $ 48,760 $ 57,292

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Schedule of Revenue, EBITDA, and Capital Expenditures by Operating Segments	The following table presents total revenue, capital expenditures and EBITDA for each of our business segments: Hughes ESS Corporate Consolidated For the three months ended March 31, 2023 External revenue $ 431,195 $ 5,489 $ 1,140 $ 437,824 Intersegment revenue — 508 (508) — Total revenue $ 431,195 $ 5,997 $ 632 $ 437,824 Capital expenditures $ 47,025 $ — $ — $ 47,025 EBITDA $ 157,234 $ 4,655 $ (18,404) $ 143,485 For the three months ended March 31, 2022 External revenue $ 494,106 $ 4,276 $ 5,276 $ 503,658 Intersegment revenue — 198 (198) — Total revenue $ 494,106 $ 4,474 $ 5,078 $ 503,658 Capital expenditures $ 61,021 $ — $ — $ 61,021 EBITDA $ 191,170 $ 2,691 $ (10,656) $ 183,205
Schedule of Reconciliation of EBITDA to Reported Income (Loss) Before Income Taxes	The following table reconciles Income (loss) before income taxes in the Consolidated Statements of Operations to EBITDA: For the three months ended March 31, 2023 2022 Income (loss) before income taxes $ 41,334 $ 45,941 Interest income, net (17,948) (2,280) Interest expense, net of amounts capitalized 22,527 23,378 Depreciation and amortization 96,351 113,678 Net loss (income) attributable to non-controlling interests 1,221 2,488 EBITDA $ 143,485 $ 183,205

SUPPLEMENTAL FINANCIAL INFORM_2

SUPPLEMENTAL FINANCIAL INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accrued Expenses and Other Current Liabilities and Other Non-Current Liabilities	The following table presents the components of Other current assets, net and Other non-current assets, net: As of March 31, 2023 December 31, 2022 Other current assets, net: Related party receivables - EchoStar $ 106,774 $ 112,985 Inventory 136,443 123,006 Prepaids and deposits 25,698 23,948 Trade accounts receivable - DISH Network 3,813 1,992 Other, net 15,502 13,271 Total other current assets $ 288,230 $ 275,202 Other non-current assets, net: Capitalized software, net $ 116,545 $ 116,844 Contract acquisition costs, net 60,234 64,447 Related party receivables - EchoStar 54,312 55,834 Deferred tax assets, net 8,082 7,822 Restricted cash 1,284 1,341 Contract fulfillment costs, net 1,957 1,931 Other, net 39,207 37,658 Total other non-current assets, net $ 281,621 $ 285,877 The following table presents the components of Accrued expenses and other current liabilities and Other non-current liabilities : As of March 31, 2023 December 31, 2022 Accrued expenses and other current liabilities: Related party payables - EchoStar $ 216,771 $ 216,504 Accrued compensation 35,424 40,684 Operating lease obligation 17,668 17,766 Accrued interest 15,596 39,194 Accrued taxes 10,953 10,631 Accrual for license fee dispute 10,273 10,191 In-orbit incentive obligations 4,331 5,369 Trade accounts payable - DISH Network 475 567 Other 49,035 52,993 Total accrued expenses and other current liabilities $ 360,526 $ 393,899 Other non-current liabilities: Accrual for license fee dispute $ 48,760 $ 57,292 In-orbit incentive obligations 44,041 44,836 Related party payables - EchoStar 21,270 23,423 Contract liabilities 7,872 8,326 Other 2,385 20 Total other non-current liabilities $ 124,328 $ 133,897
Schedule of Inventory	The following table presents the components of inventory: As of March 31, 2023 December 31, 2022 Raw materials $ 35,932 $ 32,920 Work-in-process 19,557 16,408 Finished goods 80,954 73,678 Total inventory $ 136,443 $ 123,006
Schedule of Noncash Investing and Financing Activities	The following table presents the supplemental and non-cash investing and financing activities: For the three months ended March 31, 2023 2022 Supplemental disclosure of cash flow information: Cash paid for interest, net of amounts capitalized $ 49,616 $ 43,226 Cash paid for income taxes $ — $ 661 Non-cash investing and financing activities: Increase (decrease) in capital expenditures included in accounts payable, net $ (1,086) $ (5,255) Non-cash net assets received as part of the India JV formation $ — $ 36,701

SUPPLEMENTAL GUARANTOR AND NO_2

SUPPLEMENTAL GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2023
Supplemental Guarantor and Non-Guarantor Financial Information
Schedule of Consolidating Balance Sheet	Consolidating Balance Sheet as of March 31, 2023 Hughes Satellite Systems Corporation Guarantor Non-Guarantor Eliminations Total Assets Current assets: Cash and cash equivalents $ 737,159 $ 18,446 $ 86,569 $ — $ 842,174 Marketable investment securities 613,012 — — — 613,012 Trade accounts receivable and contract assets, net — 180,575 71,291 — 251,866 Other current assets, net 32 1,367,965 291,762 (1,371,529) 288,230 Total current assets 1,350,203 1,566,986 449,622 (1,371,529) 1,995,282 Non-current assets: Property and equipment, net — 1,116,319 225,907 — 1,342,226 Operating lease right-of-use assets — 118,325 28,520 — 146,845 Goodwill — 504,173 28,685 — 532,858 Regulatory authorizations, net — 400,000 8,949 — 408,949 Other intangible assets, net — 12,128 3,023 — 15,151 Other investments, net 9,392 — 73,579 — 82,971 Investment in subsidiaries 3,353,739 358,410 — (3,712,149) — Other non-current assets, net 1,096 255,274 157,239 (131,988) 281,621 Total non-current assets 3,364,227 2,764,629 525,902 (3,844,137) 2,810,621 Total assets $ 4,714,430 $ 4,331,615 $ 975,524 $ (5,215,666) $ 4,805,903 Liabilities and Shareholder's Equity Current liabilities: Trade accounts payable $ — $ 73,100 $ 10,653 $ — $ 83,753 Contract liabilities — 124,395 4,897 — 129,292 Accrued expenses and other current liabilities 1,129,837 273,508 328,710 (1,371,529) 360,526 Total current liabilities 1,129,837 471,003 344,260 (1,371,529) 573,571 Non-current liabilities: Long-term debt, net 1,496,981 — — — 1,496,981 Deferred tax liabilities, net — 294,082 1,451 (396) 295,137 Operating lease liabilities — 107,561 23,530 — 131,091 Other non-current liabilities — 105,791 150,129 (131,592) 124,328 Total non-current liabilities 1,496,981 507,434 175,110 (131,988) 2,047,537 Total liabilities 2,626,818 978,437 519,370 (1,503,517) 2,621,108 Shareholder's equity: Total Hughes Satellite Systems Corporation shareholder's equity 2,087,612 3,353,178 358,971 (3,712,149) 2,087,612 Non-controlling interests — — 97,183 — 97,183 Total shareholder's equity 2,087,612 3,353,178 456,154 (3,712,149) 2,184,795 Total liabilities and shareholder's equity $ 4,714,430 $ 4,331,615 $ 975,524 $ (5,215,666) $ 4,805,903 Consolidating Balance Sheet as of December 31, 2022 Hughes Satellite Systems Corporation Guarantor Non-Guarantor Eliminations Total Assets Current assets: Cash and cash equivalents $ 547,605 $ 25,318 $ 80,209 $ — $ 653,132 Marketable investment securities 799,769 — — — 799,769 Trade accounts receivable and contract assets, net — 168,484 67,852 — 236,336 Other current assets, net 71 1,330,813 284,621 (1,340,303) 275,202 Total current assets 1,347,445 1,524,615 432,682 (1,340,303) 1,964,439 Non-current assets: Property and equipment, net — 1,140,294 235,710 — 1,376,004 Operating lease right-of-use assets — 121,609 29,023 — 150,632 Goodwill — 504,173 28,318 — 532,491 Regulatory authorizations, net — 400,000 8,619 — 408,619 Other intangible assets, net — 12,499 3,199 — 15,698 Other investments, net 8,920 — 74,603 — 83,523 Investment in subsidiaries 3,312,961 358,141 — (3,671,102) — Other non-current assets, net 1,095 261,906 163,165 (140,289) 285,877 Total non-current assets 3,322,976 2,798,622 542,637 (3,811,391) 2,852,844 Total assets $ 4,670,421 $ 4,323,237 $ 975,319 $ (5,151,694) $ 4,817,283 Liabilities and Shareholder's Equity Current liabilities: Trade accounts payable $ 477 $ 85,327 $ 12,425 $ — $ 98,229 Contract liabilities — 115,893 5,846 — 121,739 Accrued expenses and other current liabilities 1,121,740 296,666 315,796 (1,340,303) 393,899 Total current liabilities 1,122,217 497,886 334,067 (1,340,303) 613,867 Non-current liabilities: Long-term debt, net 1,496,777 — — — 1,496,777 Deferred tax liabilities, net — 288,716 1,451 (410) 289,757 Operating lease liabilities — 111,052 24,070 — 135,122 Other non-current liabilities — 113,183 160,593 (139,879) 133,897 Total non-current liabilities 1,496,777 512,951 186,114 (140,289) 2,055,553 Total liabilities 2,618,994 1,010,837 520,181 (1,480,592) 2,669,420 Shareholder's equity: Total Hughes Satellite Systems Corporation shareholder's equity 2,051,427 3,312,400 358,702 (3,671,102) 2,051,427 Non-controlling interests — — 96,436 — 96,436 Total shareholder's equity 2,051,427 3,312,400 455,138 (3,671,102) 2,147,863 Total liabilities and shareholder's equity $ 4,670,421 $ 4,323,237 $ 975,319 $ (5,151,694) $ 4,817,283
Schedule of Consolidating Statement of Operations and Comprehensive Income (Loss)	Consolidating Statement of Operations and Comprehensive Income (Loss) For the Three Months Ended March 31, 2023 Hughes Satellite Systems Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Revenue: Services and other revenue $ — $ 306,897 $ 76,042 $ (7,185) $ 375,754 Equipment revenue — 57,983 7,968 (3,881) 62,070 Total revenue — 364,880 84,010 (11,066) 437,824 Costs and expenses: Cost of sales - services and other (exclusive of depreciation and amortization) — 99,575 41,629 (7,165) 134,039 Cost of sales - equipment (exclusive of depreciation and amortization) — 49,374 5,618 (3,321) 51,671 Selling, general and administrative expenses 270 85,069 19,340 (580) 104,099 Research and development expenses — 8,186 70 — 8,256 Depreciation and amortization — 69,725 26,626 — 96,351 Total costs and expenses 270 311,929 93,283 (11,066) 394,416 Operating income (loss) (270) 52,951 (9,273) — 43,408 Other income (expense): Interest income 16,426 1,055 1,349 (882) 17,948 Interest expense, net of amounts capitalized (22,469) 1,514 (2,454) 882 (22,527) Gains (losses) on investments, net (3) — — — (3) Equity in earnings (losses) of unconsolidated affiliates, net 473 — (1,024) — (551) Equity in earnings (losses) of subsidiaries, net 32,354 (7,143) — (25,211) — Foreign currency transaction gains (losses), net — (547) 3,577 — 3,030 Other, net — — 29 — 29 Total other income (expense), net 26,781 (5,121) 1,477 (25,211) (2,074) Income (loss) before income taxes 26,511 47,830 (7,796) (25,211) 41,334 Income tax benefit (provision), net 1,338 (15,476) (568) — (14,706) Net income (loss) 27,849 32,354 (8,364) (25,211) 26,628 Less: Net loss (income) attributable to non-controlling interests — — 1,221 — 1,221 Net income (loss) attributable to HSSC $ 27,849 $ 32,354 $ (7,143) $ (25,211) $ 27,849 Comprehensive income (loss): Net income (loss) $ 27,849 $ 32,354 $ (8,364) $ (25,211) $ 26,628 Other comprehensive income (loss), net of tax: Foreign currency translation adjustments — — 9,296 — 9,296 Unrealized gains (losses) on available-for-sale securities (88) — — — (88) Amounts reclassified to net income (loss): Equity in other comprehensive income (loss) of subsidiaries, net 7,328 7,328 — (14,656) — Total other comprehensive income (loss), net of tax 7,240 7,328 9,296 (14,656) 9,208 Comprehensive income (loss) 35,089 39,682 932 (39,867) 35,836 Less: Comprehensive loss (income) attributable to non-controlling interests — — (747) — (747) Comprehensive income (loss) attributable to HSSC $ 35,089 $ 39,682 $ 185 $ (39,867) $ 35,089 Consolidating Statement of Operations and Comprehensive Income (Loss) For the Three Months Ended March 31, 2022 Hughes Satellite Systems Corporation Guarantor Non-Guarantor Eliminations Total Revenue: Services and other revenue $ — $ 344,278 $ 82,683 $ (6,020) $ 420,941 Equipment revenue — 82,985 6,033 (6,301) 82,717 Total revenue — 427,263 88,716 (12,321) 503,658 Costs and expenses: Cost of sales - services and other (exclusive of depreciation and amortization) — 105,621 41,857 (8,124) 139,354 Cost of sales - equipment (exclusive of depreciation and amortization) — 69,418 3,433 (3,746) 69,105 Selling, general and administrative expenses — 90,634 21,435 (451) 111,618 Research and development expenses — 7,536 80 — 7,616 Depreciation and amortization — 78,306 35,372 — 113,678 Impairment of long-lived assets — — — — — Total costs and expenses — 351,515 102,177 (12,321) 441,371 Operating income (loss) — 75,748 (13,461) — 62,287 Other income (expense): Interest income, net 1,126 1,345 1,073 (1,264) 2,280 Interest expense, net of amounts capitalized (22,457) 824 (3,009) 1,264 (23,378) Gains (losses) on investments, net — — — — — Equity in earnings (losses) of unconsolidated affiliates, net — 102 (1,816) — (1,714) Equity in earnings (losses) of subsidiaries, net 49,756 (9,842) — (39,914) — Foreign currency transaction gains (losses), net — 897 5,758 — 6,655 Other, net — (55) (134) — (189) Total other income (expense), net 28,425 (6,729) 1,872 (39,914) (16,346) Income (loss) before income taxes 28,425 69,019 (11,589) (39,914) 45,941 Income tax benefit (provision), net 4,876 (19,263) (741) — (15,128) Net income (loss) 33,301 49,756 (12,330) (39,914) 30,813 Less: Net loss (income) attributable to non-controlling interests — — 2,488 — 2,488 Net income (loss) attributable to HSSC $ 33,301 $ 49,756 $ (9,842) $ (39,914) $ 33,301 Comprehensive income (loss): Net income (loss) $ 33,301 $ 49,756 $ (12,330) $ (39,914) $ 30,813 Other comprehensive income (loss), net of tax: Foreign currency translation adjustments — — 46,686 — 46,686 Unrealized gains (losses) on available-for-sale securities (470) — — — (470) Amounts reclassified to net income (loss): Equity in other comprehensive income (loss) of subsidiaries, net 37,130 37,130 — (74,260) — Total other comprehensive income (loss), net of tax 36,660 37,130 46,686 (74,260) 46,216 Comprehensive income (loss) 69,961 86,886 34,356 (114,174) 77,029 Less: Comprehensive loss (income) attributable to non-controlling interests — — (7,068) — (7,068) Comprehensive income (loss) attributable to HSSC $ 69,961 $ 86,886 $ 27,288 $ (114,174) $ 69,961
Schedule of Consolidating Statement of Cash Flows	Consolidating Statement of Cash Flows For the Three months ended March 31, 2023 Hughes Satellite Systems Corporation Guarantor Non-Guarantor Eliminations Total Cash flows from operating activities: Net income (loss) $ 27,849 $ 32,354 $ (8,364) $ (25,211) $ 26,628 Adjustments to reconcile net income (loss) to cash flows provided by (used for) operating activities: (62,296) 37,279 21,972 25,211 22,166 Net cash provided by (used for) operating activities (34,447) 69,633 13,608 — 48,794 Cash flows from investing activities: Purchases of marketable investment securities (226,068) — — — (226,068) Sales and maturities of marketable investment securities 420,411 — — — 420,411 Expenditures for property and equipment — (38,051) (8,974) — (47,025) Expenditures for externally marketed software — (6,962) — — (6,962) Distributions (contributions) and advances from (to) subsidiaries, net 29,659 — — (29,659) — Net cash provided by (used for) investing activities 224,002 (45,013) (8,974) (29,659) 140,356 Cash flows from financing activities: Payment of in-orbit incentive obligations — (1,834) — — (1,834) Contribution (distributions) and advances (to) from parent, net — (29,659) — 29,659 — Net cash provided by (used for) financing activities — (31,493) — 29,659 (1,834) Effect of exchange rates on cash and cash equivalents — — 1,669 — 1,669 Net increase (decrease) in cash and cash equivalents 189,555 (6,873) 6,303 — 188,985 Cash and cash equivalents, including restricted amounts, beginning of period 547,605 25,318 81,550 — 654,473 Cash and cash equivalents, including restricted amounts, end of period $ 737,160 $ 18,445 $ 87,853 $ — $ 843,458 Consolidating Statement of Cash Flows For the Three months ended March 31, 2022 Hughes Satellite Systems Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Cash flows from operating activities: Net income (loss) $ 33,301 $ 49,756 $ (12,330) $ (39,914) $ 30,813 Adjustments to reconcile net income (loss) to cash flows provided by (used for) operating activities: (179,357) 172,734 41,080 39,914 74,371 Net cash provided by (used for) operating activities (146,056) 222,490 28,750 — 105,184 Cash flows from investing activities: Purchases of marketable investment securities (76,228) — — — (76,228) Sales and maturities of marketable investment securities 485,730 — — — 485,730 Expenditures for property and equipment — (46,491) (14,530) — (61,021) Expenditures for externally marketed software — (5,093) — — (5,093) Distributions (contributions) and advances from (to) subsidiaries, net 182,738 — — (182,738) — India JV formation — (7,892) — — (7,892) Net cash provided by (used for) investing activities 592,240 (59,476) (14,530) (182,738) 335,496 Cash flows from financing activities: Payment of finance lease obligations — — (85) — (85) Payment of in-orbit incentive obligations — (1,444) — — (1,444) Dividend paid to EchoStar (100,000) — — — (100,000) Contribution (distributions) and advances (to) from parent, net — (182,738) — 182,738 — Net cash provided by (used for) financing activities (100,000) (184,182) (85) 182,738 (101,529) Effect of exchange rates on cash and cash equivalents — — 3,490 — 3,490 Net increase (decrease) in cash and cash equivalents 346,184 (21,168) 17,625 — 342,641 Cash and cash equivalents, including restricted amounts, beginning of period 324,764 42,550 62,834 — 430,148 Cash and cash equivalents, including restricted amounts, end of period $ 670,948 $ 21,382 $ 80,459 $ — $ 772,789

ORGANIZATION AND BUSINESS ACT_2

ORGANIZATION AND BUSINESS ACTIVITIES (Details)	3 Months Ended
	Mar. 31, 2023 segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of business segments	2

REVENUE RECOGNITION - Schedule

REVENUE RECOGNITION - Schedule of Components of Contract Balances (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Trade accounts receivable and contract assets, net:
Trade accounts receivable	$ 202,745		$ 178,401
Contract assets	65,313		73,293
Allowance for doubtful accounts	(16,192)		(15,358)
Trade accounts receivable and contract assets, net	251,866		236,336
Contract liabilities:
Current	129,292		121,739
Non-current	7,872		8,326
Total contract liabilities	137,164		130,065
Revenue recognized	$ 60,963	$ 88,947
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-04-01
Contract liabilities:
Remaining performance obligation, percentage	26.80%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Contract liabilities:
Remaining performance obligation, percentage	73.20%
Sales and services
Trade accounts receivable and contract assets, net:
Trade accounts receivable	$ 193,348		170,466
Leasing
Trade accounts receivable and contract assets, net:
Trade accounts receivable	$ 9,397		$ 7,935

REVENUE RECOGNITION - Activity

REVENUE RECOGNITION - Activity in Contract Acquisition Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Increase (Decrease) In Capitalized Contract Cost [Roll Forward]
Balance at beginning of period	$ 64,447	$ 82,986
Additions	11,973	15,788
Amortization expense	(16,638)	(20,197)
Foreign currency translation	452	1,995
Balance at end of period	$ 60,234	$ 80,572

REVENUE RECOGNITION - Narrative

REVENUE RECOGNITION - Narrative (Details) $ in Billions	Mar. 31, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligation period	1 year
Remaining performance obligation, percentage	26.80%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligation period
Remaining performance obligation, percentage	73.20%

REVENUE RECOGNITION - Schedul_2

REVENUE RECOGNITION - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Total revenue	$ 437,824	$ 503,658
Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	375,754	420,941
Services
Disaggregation of Revenue [Line Items]
Total revenue	363,427	403,337
Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	12,327	17,604
Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	62,070	82,717
Equipment
Disaggregation of Revenue [Line Items]
Total revenue	20,965	25,885
Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	36,904	55,905
Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	4,201	927
North America
Disaggregation of Revenue [Line Items]
Total revenue	354,450	403,698
South and Central America
Disaggregation of Revenue [Line Items]
Total revenue	38,373	42,872
Other
Disaggregation of Revenue [Line Items]
Total revenue	45,001	57,088
Corporate and Other
Disaggregation of Revenue [Line Items]
Total revenue	632	5,078
Corporate and Other | Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	632	5,078
Corporate and Other | Services
Disaggregation of Revenue [Line Items]
Total revenue	0	0
Corporate and Other | Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	632	5,078
Corporate and Other | Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0
Corporate and Other | Equipment
Disaggregation of Revenue [Line Items]
Total revenue	0	0
Corporate and Other | Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	0	0
Corporate and Other | Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0
Corporate and Other | North America
Disaggregation of Revenue [Line Items]
Total revenue	(508)	(198)
Corporate and Other | South and Central America
Disaggregation of Revenue [Line Items]
Total revenue	0	0
Corporate and Other | Other
Disaggregation of Revenue [Line Items]
Total revenue	1,140	5,276
Hughes
Disaggregation of Revenue [Line Items]
Total revenue	431,195	494,106
Hughes | Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	431,195	494,106
Hughes | Operating segments | Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	369,125	411,389
Hughes | Operating segments | Services
Disaggregation of Revenue [Line Items]
Total revenue	359,440	400,402
Hughes | Operating segments | Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	9,685	10,987
Hughes | Operating segments | Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	62,070	82,717
Hughes | Operating segments | Equipment
Disaggregation of Revenue [Line Items]
Total revenue	20,965	25,885
Hughes | Operating segments | Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	36,904	55,905
Hughes | Operating segments | Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	4,201	927
Hughes | Operating segments | North America
Disaggregation of Revenue [Line Items]
Total revenue	348,961	399,422
Hughes | Operating segments | South and Central America
Disaggregation of Revenue [Line Items]
Total revenue	38,373	42,872
Hughes | Operating segments | Other
Disaggregation of Revenue [Line Items]
Total revenue	43,861	51,812
ESS
Disaggregation of Revenue [Line Items]
Total revenue	5,489	4,276
ESS | Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	5,997	4,474
ESS | Operating segments | Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	5,997	4,474
ESS | Operating segments | Services
Disaggregation of Revenue [Line Items]
Total revenue	3,987	2,935
ESS | Operating segments | Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	2,010	1,539
ESS | Operating segments | Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0
ESS | Operating segments | Equipment
Disaggregation of Revenue [Line Items]
Total revenue	0	0
ESS | Operating segments | Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	0	0
ESS | Operating segments | Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0
ESS | Operating segments | North America
Disaggregation of Revenue [Line Items]
Total revenue	5,997	4,474
ESS | Operating segments | South and Central America
Disaggregation of Revenue [Line Items]
Total revenue	0	0
ESS | Operating segments | Other
Disaggregation of Revenue [Line Items]
Total revenue	$ 0	$ 0

REVENUE RECOGNITION - Lease Inc

REVENUE RECOGNITION - Lease Income By Lease Type (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Sales-type lease revenue:
Revenue at lease commencement	$ 3,754	$ 638
Interest income	447	289
Total sales-type lease revenue	4,201	927
Operating lease revenue	12,327	17,604
Total lease revenue	$ 16,528	$ 18,531
Sales-Type Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Total revenue	Total revenue
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Total revenue	Total revenue

MARKETABLE INVESTMENT SECURIT_3

MARKETABLE INVESTMENT SECURITIES - Schedule of Investments (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Available-for-sale debt securities:
Total available-for-sale debt securities	$ 613,012	$ 799,769
Equity securities	0	0
Marketable investment securities	613,012	799,769
Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	181,065	154,580
Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	429,690	643,526
Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	$ 2,257	$ 1,663

MARKETABLE INVESTMENT SECURIT_4

MARKETABLE INVESTMENT SECURITIES - Unrealized Gains (Losses) on Available-for-Sale (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost	$ 613,063	$ 799,733
Unrealized Gains	158	119
Unrealized Losses	(209)	(83)
Estimated Fair Value	613,012	799,769
Corporate bonds
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost	181,115	154,517
Unrealized Gains	158	119
Unrealized Losses	(208)	(56)
Estimated Fair Value	181,065	154,580
Commercial paper
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost	429,691	643,553
Unrealized Gains	0	0
Unrealized Losses	(1)	(27)
Estimated Fair Value	429,690	643,526
Other debt securities
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost	2,257	1,663
Unrealized Gains	0	0
Unrealized Losses	0	0
Estimated Fair Value	$ 2,257	$ 1,663

MARKETABLE INVESTMENT SECURIT_5

MARKETABLE INVESTMENT SECURITIES - Activity on Available-for-sale Debt Securities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales	$ 38,109	$ 29,018

MARKETABLE INVESTMENT SECURIT_6

MARKETABLE INVESTMENT SECURITIES - Narrative (Details) $ in Millions	Mar. 31, 2023 USD ($)
Investments, Debt and Equity Securities [Abstract]
Debt securities with contractual maturities of one year or less	$ 529.8
Debt securities with contractual maturities exceeding one year	$ 83.2

MARKETABLE INVESTMENT SECURIT_7

MARKETABLE INVESTMENT SECURITIES - Schedule of Fair Value Measurements (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Fair value of marketable securities
Cash equivalents (including restricted)	$ 737,913,000	$ 548,554,000
Available-for-sale debt securities:
Total available-for-sale debt securities	613,012,000	799,769,000
Equity securities	0	0
Total marketable investment securities	613,012,000	799,769,000
Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	181,065,000	154,580,000
Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	429,690,000	643,526,000
Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	2,257,000	1,663,000
Level 1
Fair value of marketable securities
Cash equivalents (including restricted)	280,000	496,000
Available-for-sale debt securities:
Total available-for-sale debt securities	0	0
Equity securities	0	0
Total marketable investment securities	0	0
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	0	0
Level 2
Fair value of marketable securities
Cash equivalents (including restricted)	737,633,000	548,058,000
Available-for-sale debt securities:
Total available-for-sale debt securities	613,012,000	799,769,000
Equity securities	0	0
Total marketable investment securities	613,012,000	799,769,000
Level 2 | Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	181,065,000	154,580,000
Level 2 | Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	429,690,000	643,526,000
Level 2 | Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	2,257,000	1,663,000
Level 3
Available-for-sale debt securities:
Total marketable investment securities	$ 0	$ 0

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Major Asset Class (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Property and equipment, net:
Property and equipment, net	$ 1,342,226	$ 1,376,004
Satellites, net
Property and equipment, net:
Property and equipment, net	731,217	754,019
Other property and equipment, net
Property and equipment, net:
Property and equipment, net	$ 611,009	$ 621,985

PROPERTY AND EQUIPMENT - Narrat

PROPERTY AND EQUIPMENT - Narrative (Details) $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($) satellite mi	Dec. 31, 2022 USD ($)
Satellite-related obligations
Property, Plant and Equipment [Line Items]
Satellite-related obligations | $	$ 135.9	$ 143.5
Satellites
Property, Plant and Equipment [Line Items]
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator	8
Satellites in geosynchronous orbit length above equator | mi	22,300
Satellites - owned
Property, Plant and Equipment [Line Items]
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator	5
Satellites - acquired under finance leases
Property, Plant and Equipment [Line Items]
Number of satellites utilized under capital lease	3
Level 2
Property, Plant and Equipment [Line Items]
Obligations, fair value disclosure | $	$ 48.4	$ 50.2

PROPERTY AND EQUIPMENT - Sche_2

PROPERTY AND EQUIPMENT - Schedule of Satellite Fleet (Details)	3 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
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
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- Schedul

PROPERTY AND EQUIPMENT- Schedule of Satellite Breakdown (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Accumulated depreciation:
Total satellites, net	$ 1,342,226	$ 1,376,004
Satellites
Satellites, net:
Total satellites	1,867,847	1,864,077
Accumulated depreciation:
Accumulated depreciation	(1,136,630)	(1,110,058)
Total satellites, net	731,217	754,019
Satellites - owned
Satellites, net:
Satellites - owned	1,504,514	1,503,435
Accumulated depreciation:
Accumulated depreciation	(1,007,595)	(988,164)
Satellites - acquired under finance leases
Satellites, net:
Satellites - acquired under finance leases	363,333	360,642
Accumulated depreciation:
Accumulated depreciation	$ (129,035)	$ (121,894)
Minimum
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	7 years
Maximum
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years

PROPERTY AND EQUIPMENT - Sche_3

PROPERTY AND EQUIPMENT - Schedule of Depreciation Expense and Capitalized Interest (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Depreciation expense:
Total depreciation expense	$ 96,351	$ 113,678
Capitalized interest	2,566	1,963
Satellites
Depreciation expense:
Total depreciation expense	24,941	24,902
Satellites - owned
Depreciation expense:
Satellites - owned	18,923	18,915
Satellites - acquired under finance leases
Depreciation expense:
Satellites - acquired under finance leases	$ 6,018	$ 5,987

REGULATORY AUTHORIZATIONS - Sch

REGULATORY AUTHORIZATIONS - Schedule of Finite Lived and Indefinite Lived Intangible Assets by Major Class (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Accumulated Amortization
Amortization expense	$ (215)	$ (203)
Indefinite lived
Balance at the beginning of the period	400,000	400,000
Currency translation adjustments	0	0
Balance at the end of the period	400,000	400,000
Total
Balance at beginning of period	408,619	408,959
Currency translation adjustments	545	654
Balance at the end of the period	$ 408,949	409,410
Weighted-average useful life (in years)	13 years
Regulatory authorization
Cost
Balance at the beginning of the period	$ 11,331	10,733
Currency translation adjustments	713	818
Balance at the end of the period	12,044	11,551
Accumulated Amortization
Balance at beginning of period	(2,712)	(1,774)
Amortization expense	(215)	(203)
Currency translation adjustments	(168)	(164)
Balance at end of the period	(3,095)	(2,141)
Total
Beginning balance	8,619	8,959
Currency translation adjustments	545	654
Balance at the end of the period	$ 8,949	$ 9,410

OTHER INVESTMENTS - Schedule of

OTHER INVESTMENTS - Schedule of Other Investments (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Other investments, net:
Equity method investments	$ 82,971	$ 83,523
Total other investments, net	$ 82,971	$ 83,523

OTHER INVESTMENTS - Narrative (

OTHER INVESTMENTS - Narrative (Details)	Mar. 31, 2023
Deluxe
Schedule of Equity Method Investments [Line Items]
Equity interest, percentage in joint venture	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	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Deluxe
Schedule of Equity Method Investments [Line Items]
Revenue from related parties	$ 1,332	$ 1,323
BCS
Schedule of Equity Method Investments [Line Items]
Revenue from related parties	$ 822	$ 1,771

OTHER INVESTMENTS - Schedule _3

OTHER INVESTMENTS - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Deluxe
Schedule of Equity Method Investments [Line Items]
Related party receivables	$ 1,045	$ 3,026
BCS
Schedule of Equity Method Investments [Line Items]
Related party receivables	$ 5,437	$ 5,062

LONG-TERM DEBT - Schedule of De

LONG-TERM DEBT - Schedule of Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt
Less: Unamortized debt issuance costs	$ (3,019)	$ (3,223)
Carrying amount, total long-term debt, net	1,496,981	1,496,777
Fair value, total long-term debt, net	$ 1,427,753	1,435,253
Senior Secured Notes | 5 1/4% Senior Secured Notes due 2026
Debt
Interest rate	5.25%
Effective Interest Rate	5.32%
Carrying amount, gross	$ 750,000	750,000
Fair value, total long-term debt, net	$ 715,320	727,763
Senior Unsecured Notes | 6 5/8% Senior Unsecured Notes due 2026
Debt
Interest rate	6.625%
Effective Interest Rate	6.688%
Carrying amount, gross	$ 750,000	750,000
Fair value, total long-term debt, net	$ 712,433	$ 707,490

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Income tax provision	$ 14,706	$ 15,128
Effective income tax rate	35.60%	32.90%

RELATED PARTY TRANSACTIONS - _4

RELATED PARTY TRANSACTIONS - ECHOSTAR - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Maximum | Related-party advances | One-year LIBOR
Related party transactions
Annual rates	3%
EchoStar
Related party transactions
Related party transaction, amounts of transaction	$ 3,500	$ 2,600
Revenue from related parties	1,140	5,277
EchoStar Mobile Limited
Related party transactions
Revenue from related parties	$ 1,100	5,300
Interest rate on converted receivables loan	5%
EOC | Construction Management Services
Related party transactions
Related party costs	$ 400	$ 300

RELATED PARTY TRANSACTIONS - _5

RELATED PARTY TRANSACTIONS - ECHOSTAR - Services and Other Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Related party transactions
Related party receivables - EchoStar - non-current	$ 54,312		$ 55,834
EchoStar
Related party transactions
Services and other revenue - EchoStar	1,140	$ 5,277
Related party receivables - EchoStar - current	106,774		112,985
Related party receivables - EchoStar - non-current	54,312		55,834
Total related party receivables - EchoStar	$ 161,086		$ 168,819

RELATED PARTY TRANSACTIONS - _6

RELATED PARTY TRANSACTIONS - ECHOSTAR - Echostar - Operating Expenses (Details) - EchoStar - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Related party transactions
Operating expenses - EchoStar	$ 20,910	$ 17,530
Related party payables - EchoStar - current	216,771		$ 216,504
Related party payables - EchoStar - non-current	21,270		23,423
Total related party payables - EchoStar	$ 238,041		$ 239,927

RELATED PARTY TRANSACTIONS - _7

RELATED PARTY TRANSACTIONS - DISH NETWORK - Overview (Details) - $ / shares	1 Months Ended
	Sep. 30, 2019	May 31, 2019	Feb. 28, 2017	Mar. 31, 2023	Dec. 31, 2022
Related party transactions
Common stock, par value (in dollars per share)				$ 0.01	$ 0.01
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)	1
Common Stock | DISH Network
Related party transactions
Common stock, par value (in dollars per share)	$ 0.001
Class A common stock | DISH Network
Related party transactions
Entity shares issued per acquiree share (in 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 | Hughes Retail Preferred Tracking Stock | Hughes Retail Group | Satellite and Tracking Stock Transaction
Related party transactions
Percentage of economic interest held			80%

RELATED PARTY TRANSACTIONS - _8

RELATED PARTY TRANSACTIONS - DISH NETWORK - Services and Other Revenue - DISH Network (Details) - DISH Network - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Related party transactions
Services and other revenue - DISH Network	$ 3,378	$ 4,812
Trade accounts receivable - DISH Network	$ 3,813		$ 1,992

RELATED PARTY TRANSACTIONS - _9

RELATED PARTY TRANSACTIONS - DISH NETWORK - Telesat Obligation Agreement (Details)	1 Months Ended
	Sep. 30, 2009 transponder
TeleSat Transponder Agreement | Telesat Canada
Related party transactions
Number of transponders	32
DISH Nimiq 5 Agreement | DISH Network
Related party transactions
Number of transponders	32

RELATED PARTY TRANSACTIONS -_10

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 -_11

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 -_12

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

RELATED PARTY TRANSACTIONS -_13

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 -_14

RELATED PARTY TRANSACTIONS - DISH NETWORK - Operating Expenses - DISH Network (Details) - DISH Network - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Related party transactions
Operating expenses - DISH Network	$ 1,120	$ 1,094
Trade accounts payable - DISH Network	$ 475		$ 567

RELATED PARTY TRANSACTIONS -_15

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

RELATED PARTY TRANSACTIONS -_16

RELATED PARTY TRANSACTIONS - DISH NETWORK - Collocation and Antenna Space Agreement (Details) - DISH Network - Collocation and Antenna Space Agreements - renewal	1 Months Ended
	Nov. 30, 2021	Mar. 31, 2021	Sep. 30, 2019	Jul. 31, 2015
Related party transactions
Number of renewal terms				4
Term of renewal option (in years)	3 years			3 years
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
Termination notice required (months)	180 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
Termination notice required (months)	60 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 -_17

RELATED PARTY TRANSACTIONS - DISH NETWORK - Hughes Broadband and Master Services Agreement (Details) - DISH Network - Hughes Broadband Master Services Agreement - USD ($) $ in Millions	1 Months Ended	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2023	Mar. 31, 2022
Related party transactions
Automatic renewal period (in years)	1 year
Required minimum notice for termination of agreement (days)	90 days
Cost of sales		$ 0.7	$ 1.7

RELATED PARTY TRANSACTIONS -_18

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 -_19

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 -_20

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

RELATED PARTY TRANSACTIONS -_21

RELATED PARTY TRANSACTIONS - OTHER (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
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%
Services and other revenue - DISH Network	$ 0.5	$ 0.5
Trade accounts receivable - DISH Network	$ 0.5

CONTINGENCIES - Narrative (Deta

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

CONTINGENCIES - Accrual For Lic

CONTINGENCIES - Accrual For License Fees (Details) - License Fee Dispute - Hughes Network Systems - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
Total accrual	$ 59,033	$ 67,483
Less: Payments	(28,200)	(17,785)
Less: Current portion	10,273	10,191
Total long-term accrual	48,760	57,292
Additional license fees
Loss Contingencies [Line Items]
Total accrual	3,453	3,425
Penalties
Loss Contingencies [Line Items]
Total accrual	3,544	3,516
Interest and interest on penalties
Loss Contingencies [Line Items]
Total accrual	$ 80,236	$ 78,327

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	3 Months Ended
	Mar. 31, 2023 segment
Segment Reporting [Abstract]
Number of business segments	2

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Revenue, EBITDA, and Capital Expenditures by Operating Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Segment Reporting
Total revenue	$ 437,824	$ 503,658
Capital expenditures	47,025	61,021
EBITDA	143,485	183,205
Hughes
Segment Reporting
Total revenue	431,195	494,106
ESS
Segment Reporting
Total revenue	5,489	4,276
All Other Segments and Eliminations
Segment Reporting
Total revenue	1,140	5,276
Intersegment revenue
Segment Reporting
Total revenue	(508)	(198)
Intersegment revenue | Hughes
Segment Reporting
Total revenue	0	0
Intersegment revenue | ESS
Segment Reporting
Total revenue	508	198
Operating segments | Hughes
Segment Reporting
Total revenue	431,195	494,106
Capital expenditures	47,025	61,021
EBITDA	157,234	191,170
Operating segments | ESS
Segment Reporting
Total revenue	5,997	4,474
Capital expenditures	0	0
EBITDA	4,655	2,691
Corporate, Non-Segment
Segment Reporting
Total revenue	632	5,078
Capital expenditures	0	0
EBITDA	$ (18,404)	$ (10,656)

SEGMENT REPORTING- Schedule of

SEGMENT REPORTING- Schedule of Reconciliation of EBITDA to Reported Income (Loss) Before Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Segment Reporting [Abstract]
Income (loss) before income taxes	$ 41,334	$ 45,941
Interest income, net	(17,948)	(2,280)
Interest expense, net of amounts capitalized	22,527	23,378
Depreciation and amortization	96,351	113,678
Net loss (income) attributable to non-controlling interests	1,221	2,488
EBITDA	$ 143,485	$ 183,205

SUPPLEMENTAL FINANCIAL INFORM_3

SUPPLEMENTAL FINANCIAL INFORMATION - Schedule of Other Current Assets and Other Non-Current Assets, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Other current assets, net:
Inventory	$ 136,443	$ 123,006
Prepaids and deposits	25,698	23,948
Other, net	15,502	13,271
Total other current assets	288,230	275,202
Other non-current assets, net:
Capitalized software, net	116,545	116,844
Contract acquisition costs, net	60,234	64,447	$ 80,572	$ 82,986
Related party receivables - EchoStar	54,312	55,834
Deferred tax assets, net	8,082	7,822
Restricted cash	1,284	1,341
Contract fulfillment costs, net	1,957	1,931
Other, net	39,207	37,658
Total other non-current assets, net	281,621	285,877
EchoStar
Other current assets, net:
Related party receivables	106,774	112,985
DISH Network
Other current assets, net:
Related party receivables	$ 3,813	$ 1,992

SUPPLEMENTAL FINANCIAL INFORM_4

SUPPLEMENTAL FINANCIAL INFORMATION - Accrued Expenses and Other Current Liabilities and Other Non-current Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Accrued expenses and other current liabilities:
Accrued compensation	$ 35,424	$ 40,684
Operating lease obligation	17,668	17,766
Accrued interest	15,596	39,194
Accrued taxes	10,953	10,631
Accrual for license fee dispute	10,273	10,191
In-orbit incentive obligations	4,331	5,369
Other	49,035	52,993
Accrued expenses and other current liabilities	360,526	393,899
Other non-current liabilities:
Accrual for license fee dispute	48,760	57,292
In-orbit incentive obligations	44,041	44,836
Contract liabilities	7,872	8,326
Other	2,385	20
Total other non-current liabilities	124,328	133,897
EchoStar
Accrued expenses and other current liabilities:
Trade accounts payable - DISH Network	216,771	216,504
Other non-current liabilities:
Related party payables - EchoStar	21,270	23,423
Contract liabilities	7,872	8,326
DISH Network
Accrued expenses and other current liabilities:
Trade accounts payable - DISH Network	$ 475	$ 567

SUPPLEMENTAL FINANCIAL INFORM_5

SUPPLEMENTAL FINANCIAL INFORMATION - Inventory (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Raw materials	$ 35,932	$ 32,920
Work-in-process	19,557	16,408
Finished goods	80,954	73,678
Total inventory	$ 136,443	$ 123,006

SUPPLEMENTAL FINANCIAL INFORM_6

SUPPLEMENTAL FINANCIAL INFORMATION - Schedule of Noncash Investing and Financing Activities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Supplemental disclosure of cash flow information:
Cash paid for interest, net of amounts capitalized	$ 49,616	$ 43,226
Cash paid for income taxes	0	661
Non-cash investing and financing activities:
Increase (decrease) in capital expenditures included in accounts payable, net	(1,086)	(5,255)
Non-cash net assets received as part of the India JV formation	$ 0	$ 36,701

SUPPLEMENTAL GUARANTOR AND NO_3

SUPPLEMENTAL GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 842,174	$ 653,132
Marketable investment securities	613,012	799,769
Trade accounts receivable and contract assets, net	251,866	236,336
Other current assets, net	288,230	275,202
Total current assets	1,995,282	1,964,439
Non-current assets:
Property and equipment, net	1,342,226	1,376,004
Operating lease right-of-use assets	146,845	150,632
Goodwill	532,858	532,491
Regulatory authorizations, net	408,949	408,619	$ 409,410	$ 408,959
Other intangible assets, net	15,151	15,698
Other investments, net	82,971	83,523
Investment in subsidiaries	0	0
Other non-current assets, net	281,621	285,877
Total non-current assets	2,810,621	2,852,844
Total assets	4,805,903	4,817,283
Current liabilities:
Trade accounts payable	83,753	98,229
Contract liabilities	129,292	121,739
Accrued expenses and other current liabilities	360,526	393,899
Total current liabilities	573,571	613,867
Non-current liabilities:
Long-term debt, net	1,496,981	1,496,777
Deferred tax liabilities, net	295,137	289,757
Operating lease liabilities	131,091	135,122
Other non-current liabilities	124,328	133,897
Total non-current liabilities	2,047,537	2,055,553
Total liabilities	2,621,108	2,669,420
Shareholder's equity:
Total Hughes Satellite Systems Corporation shareholder's equity	2,087,612	2,051,427
Non-controlling interests	97,183	96,436
Total shareholder's equity	2,184,795	2,147,863	$ 2,077,100	$ 2,068,989
Total liabilities and shareholder's equity	4,805,903	4,817,283
Eliminations
Current assets:
Cash and cash equivalents	0	0
Marketable investment securities	0	0
Trade accounts receivable and contract assets, net	0	0
Other current assets, net	(1,371,529)	(1,340,303)
Total current assets	(1,371,529)	(1,340,303)
Non-current assets:
Property and equipment, net	0	0
Operating lease right-of-use assets	0	0
Goodwill	0	0
Regulatory authorizations, net	0	0
Other intangible assets, net	0	0
Other investments, net	0	0
Investment in subsidiaries	(3,712,149)	(3,671,102)
Other non-current assets, net	(131,988)	(140,289)
Total non-current assets	(3,844,137)	(3,811,391)
Total assets	(5,215,666)	(5,151,694)
Current liabilities:
Trade accounts payable	0	0
Contract liabilities	0	0
Accrued expenses and other current liabilities	(1,371,529)	(1,340,303)
Total current liabilities	(1,371,529)	(1,340,303)
Non-current liabilities:
Long-term debt, net	0	0
Deferred tax liabilities, net	(396)	(410)
Operating lease liabilities	0	0
Other non-current liabilities	(131,592)	(139,879)
Total non-current liabilities	(131,988)	(140,289)
Total liabilities	(1,503,517)	(1,480,592)
Shareholder's equity:
Total Hughes Satellite Systems Corporation shareholder's equity	(3,712,149)	(3,671,102)
Non-controlling interests	0	0
Total shareholder's equity	(3,712,149)	(3,671,102)
Total liabilities and shareholder's equity	(5,215,666)	(5,151,694)
Hughes Satellite Systems Corporation | Reportable Legal Entities
Current assets:
Cash and cash equivalents	737,159	547,605
Marketable investment securities	613,012	799,769
Trade accounts receivable and contract assets, net	0	0
Other current assets, net	32	71
Total current assets	1,350,203	1,347,445
Non-current assets:
Property and equipment, net	0	0
Operating lease right-of-use assets	0	0
Goodwill	0	0
Regulatory authorizations, net	0	0
Other intangible assets, net	0	0
Other investments, net	9,392	8,920
Investment in subsidiaries	3,353,739	3,312,961
Other non-current assets, net	1,096	1,095
Total non-current assets	3,364,227	3,322,976
Total assets	4,714,430	4,670,421
Current liabilities:
Trade accounts payable	0	477
Contract liabilities	0	0
Accrued expenses and other current liabilities	1,129,837	1,121,740
Total current liabilities	1,129,837	1,122,217
Non-current liabilities:
Long-term debt, net	1,496,981	1,496,777
Deferred tax liabilities, net	0	0
Operating lease liabilities	0	0
Other non-current liabilities	0	0
Total non-current liabilities	1,496,981	1,496,777
Total liabilities	2,626,818	2,618,994
Shareholder's equity:
Total Hughes Satellite Systems Corporation shareholder's equity	2,087,612	2,051,427
Non-controlling interests	0	0
Total shareholder's equity	2,087,612	2,051,427
Total liabilities and shareholder's equity	4,714,430	4,670,421
Guarantor Subsidiaries | Reportable Legal Entities
Current assets:
Cash and cash equivalents	18,446	25,318
Marketable investment securities	0	0
Trade accounts receivable and contract assets, net	180,575	168,484
Other current assets, net	1,367,965	1,330,813
Total current assets	1,566,986	1,524,615
Non-current assets:
Property and equipment, net	1,116,319	1,140,294
Operating lease right-of-use assets	118,325	121,609
Goodwill	504,173	504,173
Regulatory authorizations, net	400,000	400,000
Other intangible assets, net	12,128	12,499
Other investments, net	0	0
Investment in subsidiaries	358,410	358,141
Other non-current assets, net	255,274	261,906
Total non-current assets	2,764,629	2,798,622
Total assets	4,331,615	4,323,237
Current liabilities:
Trade accounts payable	73,100	85,327
Contract liabilities	124,395	115,893
Accrued expenses and other current liabilities	273,508	296,666
Total current liabilities	471,003	497,886
Non-current liabilities:
Long-term debt, net	0	0
Deferred tax liabilities, net	294,082	288,716
Operating lease liabilities	107,561	111,052
Other non-current liabilities	105,791	113,183
Total non-current liabilities	507,434	512,951
Total liabilities	978,437	1,010,837
Shareholder's equity:
Total Hughes Satellite Systems Corporation shareholder's equity	3,353,178	3,312,400
Non-controlling interests	0	0
Total shareholder's equity	3,353,178	3,312,400
Total liabilities and shareholder's equity	4,331,615	4,323,237
Non-Guarantor Subsidiaries | Reportable Legal Entities
Current assets:
Cash and cash equivalents	86,569	80,209
Marketable investment securities	0	0
Trade accounts receivable and contract assets, net	71,291	67,852
Other current assets, net	291,762	284,621
Total current assets	449,622	432,682
Non-current assets:
Property and equipment, net	225,907	235,710
Operating lease right-of-use assets	28,520	29,023
Goodwill	28,685	28,318
Regulatory authorizations, net	8,949	8,619
Other intangible assets, net	3,023	3,199
Other investments, net	73,579	74,603
Investment in subsidiaries	0	0
Other non-current assets, net	157,239	163,165
Total non-current assets	525,902	542,637
Total assets	975,524	975,319
Current liabilities:
Trade accounts payable	10,653	12,425
Contract liabilities	4,897	5,846
Accrued expenses and other current liabilities	328,710	315,796
Total current liabilities	344,260	334,067
Non-current liabilities:
Long-term debt, net	0	0
Deferred tax liabilities, net	1,451	1,451
Operating lease liabilities	23,530	24,070
Other non-current liabilities	150,129	160,593
Total non-current liabilities	175,110	186,114
Total liabilities	519,370	520,181
Shareholder's equity:
Total Hughes Satellite Systems Corporation shareholder's equity	358,971	358,702
Non-controlling interests	97,183	96,436
Total shareholder's equity	456,154	455,138
Total liabilities and shareholder's equity	$ 975,524	$ 975,319

SUPPLEMENTAL GUARANTOR AND NO_4

SUPPLEMENTAL GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Consolidating Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue:
Total revenue	$ 437,824	$ 503,658
Costs and expenses:
Selling, general and administrative expenses	104,099	111,618
Research and development expenses	8,256	7,616
Depreciation and amortization	96,351	113,678
Impairment of long-lived assets	0	0
Total costs and expenses	394,416	441,371
Operating income (loss)	43,408	62,287
Other income (expense):
Interest income, net	17,948	2,280
Interest expense, net of amounts capitalized	(22,527)	(23,378)
Gains (losses) on investments, net	(3)	0
Equity in earnings (losses) of unconsolidated affiliates, net	(551)	(1,714)
Equity in earnings (losses) of subsidiaries, net	0	0
Foreign currency transaction gains (losses), net	3,030	6,655
Other, net	29	(189)
Total other income (expense), net	(2,074)	(16,346)
Income (loss) before income taxes	41,334	45,941
Income tax benefit (provision), net	(14,706)	(15,128)
Net income (loss)	26,628	30,813
Less: Net loss (income) attributable to non-controlling interests	1,221	2,488
Net income (loss) attributable to HSSC	27,849	33,301
Comprehensive income (loss):
Net income (loss)	26,628	30,813
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	9,296	46,686
Unrealized gains (losses) on available-for-sale securities	(88)	(470)
Amounts reclassified to net income (loss):
Equity in other comprehensive income (loss) of subsidiaries, net	0	0
Total other comprehensive income (loss), net of tax	9,208	46,216
Comprehensive income (loss)	35,836	77,029
Less: Comprehensive loss (income) attributable to non-controlling interests	(747)	(7,068)
Comprehensive income (loss) attributable to HSSC	35,089	69,961
Eliminations
Revenue:
Total revenue	(11,066)	(12,321)
Costs and expenses:
Selling, general and administrative expenses	(580)	(451)
Research and development expenses	0	0
Depreciation and amortization	0	0
Impairment of long-lived assets		0
Total costs and expenses	(11,066)	(12,321)
Operating income (loss)	0	0
Other income (expense):
Interest income, net	(882)	(1,264)
Interest expense, net of amounts capitalized	882	1,264
Gains (losses) on investments, net	0	0
Equity in earnings (losses) of unconsolidated affiliates, net	0	0
Equity in earnings (losses) of subsidiaries, net	(25,211)	(39,914)
Foreign currency transaction gains (losses), net	0	0
Other, net	0	0
Total other income (expense), net	(25,211)	(39,914)
Income (loss) before income taxes	(25,211)	(39,914)
Income tax benefit (provision), net	0	0
Net income (loss)	(25,211)	(39,914)
Less: Net loss (income) attributable to non-controlling interests	0	0
Net income (loss) attributable to HSSC	(25,211)	(39,914)
Comprehensive income (loss):
Net income (loss)	(25,211)	(39,914)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	0	0
Unrealized gains (losses) on available-for-sale securities	0	0
Amounts reclassified to net income (loss):
Equity in other comprehensive income (loss) of subsidiaries, net	(14,656)	(74,260)
Total other comprehensive income (loss), net of tax	(14,656)	(74,260)
Comprehensive income (loss)	(39,867)	(114,174)
Less: Comprehensive loss (income) attributable to non-controlling interests	0	0
Comprehensive income (loss) attributable to HSSC	(39,867)	(114,174)
Hughes Satellite Systems Corporation | Reportable Legal Entities
Revenue:
Total revenue	0	0
Costs and expenses:
Selling, general and administrative expenses	270	0
Research and development expenses	0	0
Depreciation and amortization	0	0
Impairment of long-lived assets		0
Total costs and expenses	270	0
Operating income (loss)	(270)	0
Other income (expense):
Interest income, net	16,426	1,126
Interest expense, net of amounts capitalized	(22,469)	(22,457)
Gains (losses) on investments, net	(3)	0
Equity in earnings (losses) of unconsolidated affiliates, net	473	0
Equity in earnings (losses) of subsidiaries, net	32,354	49,756
Foreign currency transaction gains (losses), net	0	0
Other, net	0	0
Total other income (expense), net	26,781	28,425
Income (loss) before income taxes	26,511	28,425
Income tax benefit (provision), net	1,338	4,876
Net income (loss)	27,849	33,301
Less: Net loss (income) attributable to non-controlling interests	0	0
Net income (loss) attributable to HSSC	27,849	33,301
Comprehensive income (loss):
Net income (loss)	27,849	33,301
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	0	0
Unrealized gains (losses) on available-for-sale securities	(88)	(470)
Amounts reclassified to net income (loss):
Equity in other comprehensive income (loss) of subsidiaries, net	7,328	37,130
Total other comprehensive income (loss), net of tax	7,240	36,660
Comprehensive income (loss)	35,089	69,961
Less: Comprehensive loss (income) attributable to non-controlling interests	0	0
Comprehensive income (loss) attributable to HSSC	35,089	69,961
Guarantor Subsidiaries | Reportable Legal Entities
Revenue:
Total revenue	364,880	427,263
Costs and expenses:
Selling, general and administrative expenses	85,069	90,634
Research and development expenses	8,186	7,536
Depreciation and amortization	69,725	78,306
Impairment of long-lived assets		0
Total costs and expenses	311,929	351,515
Operating income (loss)	52,951	75,748
Other income (expense):
Interest income, net	1,055	1,345
Interest expense, net of amounts capitalized	1,514	824
Gains (losses) on investments, net	0	0
Equity in earnings (losses) of unconsolidated affiliates, net	0	102
Equity in earnings (losses) of subsidiaries, net	(7,143)	(9,842)
Foreign currency transaction gains (losses), net	(547)	897
Other, net	0	(55)
Total other income (expense), net	(5,121)	(6,729)
Income (loss) before income taxes	47,830	69,019
Income tax benefit (provision), net	(15,476)	(19,263)
Net income (loss)	32,354	49,756
Less: Net loss (income) attributable to non-controlling interests	0	0
Net income (loss) attributable to HSSC	32,354	49,756
Comprehensive income (loss):
Net income (loss)	32,354	49,756
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	0	0
Unrealized gains (losses) on available-for-sale securities	0	0
Amounts reclassified to net income (loss):
Equity in other comprehensive income (loss) of subsidiaries, net	7,328	37,130
Total other comprehensive income (loss), net of tax	7,328	37,130
Comprehensive income (loss)	39,682	86,886
Less: Comprehensive loss (income) attributable to non-controlling interests	0	0
Comprehensive income (loss) attributable to HSSC	39,682	86,886
Non-Guarantor Subsidiaries | Reportable Legal Entities
Revenue:
Total revenue	84,010	88,716
Costs and expenses:
Selling, general and administrative expenses	19,340	21,435
Research and development expenses	70	80
Depreciation and amortization	26,626	35,372
Impairment of long-lived assets		0
Total costs and expenses	93,283	102,177
Operating income (loss)	(9,273)	(13,461)
Other income (expense):
Interest income, net	1,349	1,073
Interest expense, net of amounts capitalized	(2,454)	(3,009)
Gains (losses) on investments, net	0	0
Equity in earnings (losses) of unconsolidated affiliates, net	(1,024)	(1,816)
Equity in earnings (losses) of subsidiaries, net	0	0
Foreign currency transaction gains (losses), net	3,577	5,758
Other, net	29	(134)
Total other income (expense), net	1,477	1,872
Income (loss) before income taxes	(7,796)	(11,589)
Income tax benefit (provision), net	(568)	(741)
Net income (loss)	(8,364)	(12,330)
Less: Net loss (income) attributable to non-controlling interests	1,221	2,488
Net income (loss) attributable to HSSC	(7,143)	(9,842)
Comprehensive income (loss):
Net income (loss)	(8,364)	(12,330)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	9,296	46,686
Unrealized gains (losses) on available-for-sale securities	0	0
Amounts reclassified to net income (loss):
Equity in other comprehensive income (loss) of subsidiaries, net	0	0
Total other comprehensive income (loss), net of tax	9,296	46,686
Comprehensive income (loss)	932	34,356
Less: Comprehensive loss (income) attributable to non-controlling interests	(747)	(7,068)
Comprehensive income (loss) attributable to HSSC	185	27,288
Services and other revenue
Revenue:
Total revenue	375,754	420,941
Costs and expenses:
Cost of sales	134,039	139,354
Services and other revenue | Eliminations
Revenue:
Total revenue	(7,185)	(6,020)
Costs and expenses:
Cost of sales	(7,165)	(8,124)
Services and other revenue | Hughes Satellite Systems Corporation | Reportable Legal Entities
Revenue:
Total revenue	0	0
Costs and expenses:
Cost of sales	0	0
Services and other revenue | Guarantor Subsidiaries | Reportable Legal Entities
Revenue:
Total revenue	306,897	344,278
Costs and expenses:
Cost of sales	99,575	105,621
Services and other revenue | Non-Guarantor Subsidiaries | Reportable Legal Entities
Revenue:
Total revenue	76,042	82,683
Costs and expenses:
Cost of sales	41,629	41,857
Equipment revenue
Revenue:
Total revenue	62,070	82,717
Costs and expenses:
Cost of sales	51,671	69,105
Equipment revenue | Eliminations
Revenue:
Total revenue	(3,881)	(6,301)
Costs and expenses:
Cost of sales	(3,321)	(3,746)
Equipment revenue | Hughes Satellite Systems Corporation | Reportable Legal Entities
Revenue:
Total revenue	0	0
Costs and expenses:
Cost of sales	0	0
Equipment revenue | Guarantor Subsidiaries | Reportable Legal Entities
Revenue:
Total revenue	57,983	82,985
Costs and expenses:
Cost of sales	49,374	69,418
Equipment revenue | Non-Guarantor Subsidiaries | Reportable Legal Entities
Revenue:
Total revenue	7,968	6,033
Costs and expenses:
Cost of sales	$ 5,618	$ 3,433

SUPPLEMENTAL GUARANTOR AND NO_5

SUPPLEMENTAL GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net income (loss)	$ 26,628	$ 30,813
Adjustments to reconcile net income (loss) to cash flows provided by (used for) operating activities:	22,166	74,371
Net cash provided by (used for) operating activities	48,794	105,184
Cash flows from investing activities:
Purchases of marketable investment securities	(226,068)	(76,228)
Sales and maturities of marketable investment securities	420,411	485,730
Expenditures for property and equipment	(47,025)	(61,021)
Purchase of regulatory authorizations	(6,962)	(5,093)
Distributions (contributions) and advances from (to) subsidiaries, net	0	0
India JV formation	0	(7,892)
Net cash provided by (used for) investing activities	140,356	335,496
Cash flows from financing activities:
Contribution by non-controlling interest holder	0	(85)
Payment of in-orbit incentive obligations	(1,834)	(1,444)
Dividend paid to EchoStar	0	(100,000)
Contribution (distributions) and advances (to) from parent, net	0	0
Net cash provided by (used for) financing activities	(1,834)	(101,529)
Effect of exchange rates on cash and cash equivalents	1,669	3,490
Net increase (decrease) in cash and cash equivalents	188,985	342,641
Cash and cash equivalents, including restricted amounts, beginning of period	654,473	430,148
Cash and cash equivalents, including restricted amounts, end of period	843,458	772,789
Eliminations
Cash flows from operating activities:
Net income (loss)	(25,211)	(39,914)
Adjustments to reconcile net income (loss) to cash flows provided by (used for) operating activities:	25,211	39,914
Net cash provided by (used for) operating activities	0	0
Cash flows from investing activities:
Purchases of marketable investment securities	0	0
Sales and maturities of marketable investment securities	0	0
Expenditures for property and equipment	0	0
Purchase of regulatory authorizations	0	0
Distributions (contributions) and advances from (to) subsidiaries, net	(29,659)	(182,738)
India JV formation		0
Net cash provided by (used for) investing activities	(29,659)	(182,738)
Cash flows from financing activities:
Contribution by non-controlling interest holder		0
Payment of in-orbit incentive obligations	0	0
Dividend paid to EchoStar		0
Contribution (distributions) and advances (to) from parent, net	29,659	182,738
Net cash provided by (used for) financing activities	29,659	182,738
Effect of exchange rates on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	0	0
Cash and cash equivalents, including restricted amounts, beginning of period	0	0
Cash and cash equivalents, including restricted amounts, end of period	0	0
Hughes Satellite Systems Corporation | Reportable Legal Entities
Cash flows from operating activities:
Net income (loss)	27,849	33,301
Adjustments to reconcile net income (loss) to cash flows provided by (used for) operating activities:	(62,296)	(179,357)
Net cash provided by (used for) operating activities	(34,447)	(146,056)
Cash flows from investing activities:
Purchases of marketable investment securities	(226,068)	(76,228)
Sales and maturities of marketable investment securities	420,411	485,730
Expenditures for property and equipment	0	0
Purchase of regulatory authorizations	0	0
Distributions (contributions) and advances from (to) subsidiaries, net	29,659	182,738
India JV formation		0
Net cash provided by (used for) investing activities	224,002	592,240
Cash flows from financing activities:
Contribution by non-controlling interest holder		0
Payment of in-orbit incentive obligations	0	0
Dividend paid to EchoStar		(100,000)
Contribution (distributions) and advances (to) from parent, net	0	0
Net cash provided by (used for) financing activities	0	(100,000)
Effect of exchange rates on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	189,555	346,184
Cash and cash equivalents, including restricted amounts, beginning of period	547,605	324,764
Cash and cash equivalents, including restricted amounts, end of period	737,160	670,948
Guarantor Subsidiaries | Reportable Legal Entities
Cash flows from operating activities:
Net income (loss)	32,354	49,756
Adjustments to reconcile net income (loss) to cash flows provided by (used for) operating activities:	37,279	172,734
Net cash provided by (used for) operating activities	69,633	222,490
Cash flows from investing activities:
Purchases of marketable investment securities	0	0
Sales and maturities of marketable investment securities	0	0
Expenditures for property and equipment	(38,051)	(46,491)
Purchase of regulatory authorizations	(6,962)	(5,093)
Distributions (contributions) and advances from (to) subsidiaries, net	0	0
India JV formation		(7,892)
Net cash provided by (used for) investing activities	(45,013)	(59,476)
Cash flows from financing activities:
Contribution by non-controlling interest holder		0
Payment of in-orbit incentive obligations	(1,834)	(1,444)
Dividend paid to EchoStar		0
Contribution (distributions) and advances (to) from parent, net	(29,659)	(182,738)
Net cash provided by (used for) financing activities	(31,493)	(184,182)
Effect of exchange rates on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	(6,873)	(21,168)
Cash and cash equivalents, including restricted amounts, beginning of period	25,318	42,550
Cash and cash equivalents, including restricted amounts, end of period	18,445	21,382
Non-Guarantor Subsidiaries | Reportable Legal Entities
Cash flows from operating activities:
Net income (loss)	(8,364)	(12,330)
Adjustments to reconcile net income (loss) to cash flows provided by (used for) operating activities:	21,972	41,080
Net cash provided by (used for) operating activities	13,608	28,750
Cash flows from investing activities:
Purchases of marketable investment securities	0	0
Sales and maturities of marketable investment securities	0	0
Expenditures for property and equipment	(8,974)	(14,530)
Purchase of regulatory authorizations	0	0
Distributions (contributions) and advances from (to) subsidiaries, net	0	0
India JV formation		0
Net cash provided by (used for) investing activities	(8,974)	(14,530)
Cash flows from financing activities:
Contribution by non-controlling interest holder		(85)
Payment of in-orbit incentive obligations	0	0
Dividend paid to EchoStar		0
Contribution (distributions) and advances (to) from parent, net	0	0
Net cash provided by (used for) financing activities	0	(85)
Effect of exchange rates on cash and cash equivalents	1,669	3,490
Net increase (decrease) in cash and cash equivalents	6,303	17,625
Cash and cash equivalents, including restricted amounts, beginning of period	81,550	62,834
Cash and cash equivalents, including restricted amounts, end of period	$ 87,853	$ 80,459