v2.3.0.15

Property and Equipment (Tables)

9 Months Ended

Sep. 30, 2011

Property and Equipment

Schedule of property and equipment

		Depreciable		As of
		Life		September 30,			December 31,
		(In Years)		2011			2010
				(In thousands)
Land		—		$	41,530		$	28,240
Buildings and improvements		1-40		309,541			232,208
Furniture, fixtures, equipment and other		1-10		920,465			791,247
Consumer rental equipment		2-4		142,264			—
Satellites:
EchoStar III - fully depreciated		N/A		234,083			234,083
EchoStar IV - fully depreciated		N/A		78,511			78,511
EchoStar VI		12		244,305			244,305
EchoStar VIII		12		175,801			175,801
EchoStar IX		12		127,376			127,376
EchoStar XII		10		190,051			190,051
SPACEWAY 3		15		286,707			—
Satellites acquired under capital leases		10-15		566,817			534,673
Construction in process		—		919,579			393,098
Total property and equipment				4,237,030			3,029,593
Accumulated depreciation				(1,931,957		)	(1,766,290		)
Property and equipment, net				$	2,305,073		$	1,263,303

Components of construction in process

		As of
		September 30,			December 31,
		2011			2010
		(In thousands)
Progress amounts for satellite construction, including certain amounts prepaid under satellite service agreements and launch costs:
QuetzSat-1		$	180,759		$	162,947
EchoStar XVI		209,552			100,312
Jupiter		338,580			—
Other		75,238			93,958
Buildings and improvements		35,854			19,291
Uplink equipment		58,265			11,933
Other		21,331			4,657
Construction in process		$	919,579		$	393,098

Schedule of depreciation and amortization expense

		For the Three Months						For the Nine Months
		Ended September 30,						Ended September 30,
		2011			2010			2011			2010
		(In thousands)
Satellites		$	29,455		$	22,562		$	77,172		$	70,000
Furniture, fixtures, equipment and other		49,838			25,632			106,982			73,120
Identifiable intangible assets subject to amortization		45,975			8,266			65,699			24,796
Buildings and improvements		2,852			1,731			6,340			4,950
Total depreciation and amortization		$	128,120		$	58,191		$	256,193		$	172,866

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Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph b

-Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

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