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Revenue Recognition | 6 Months Ended
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Jun. 30, 2026
Revenue Recognition |
Revenue Recognition | ​ ​ ​
13. | Revenue Recognition
​ Contract Balances ​ Our allowance for credit losses for trade accounts receivable were as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | Pay-TV | ​ | Wireless (2) | ​ | Broadband and Satellite Services | ​ | Consolidated Total
​ | ​ | (In thousands)
Balance, December 31, 2025 | ​ ​ ​ | $ | 36,017 | ​ | $ | 26,014 | ​ | $ | 17,559 | ​ | $ | 79,590
Current period provision for expected credit losses | ​ | ​ | 21,163 | ​ | ​ | 11,966 | ​ | ​ | 4,428 | ​ | ​ | 37,557
Write-offs charged against allowance | ​ | ​ | (17,349) | ​ | ​ | (18,754) | ​ | ​ | (6,947) | ​ | ​ | (43,050)
Deconsolidated Subsidiaries allowance (1) | ​ | ​ | 133,196 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 133,196
Foreign currency translation | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 141 | ​ | ​ | 141
Deconsolidated Subsidiaries | ​ | ​ | (39,831) | ​ | ​ | (233) | ​ | ​ | — | ​ | ​ | (40,064)
Balance, June 30, 2026 | ​ | $ | 133,196 | ​ | $ | 18,993 | ​ | $ | 15,181 | ​ | $ | 167,370
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | Pay-TV | ​ | Wireless (2) | ​ | Broadband and Satellite Services | ​ | Consolidated Total
​ | ​ | (In thousands)
Balance, December 31, 2024 | ​ ​ ​ | $ | 42,575 | ​ | $ | 28,739 | ​ | $ | 11,314 | ​ | $ | 82,628
Current period provision for expected credit losses | ​ | ​ | 37,059 | ​ | ​ | 13,851 | ​ | ​ | 8,485 | ​ | ​ | 59,395
Write-offs charged against allowance | ​ | ​ | (18,316) | ​ | ​ | (17,771) | ​ | ​ | (7,929) | ​ | ​ | (44,016)
Foreign currency translation | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 224 | ​ | ​ | 224
Balance, June 30, 2025 | ​ | $ | 61,318 | ​ | $ | 24,819 | ​ | $ | 12,094 | ​ | $ | 98,231
(1) | Includes a receivable from the DISH Wireless Deconsolidated Subsidiaries not expected to be recovered and as such recorded as allowance for credit losses. See Note 3 for further information.
(2) | Our allowance for credit losses for trade accounts receivable for our Other segment is immaterial and therefore included in the Wireless segment in the table above.
​ Contract assets arise when we recognize revenue for providing a service in advance of billing our customers. Our contract assets typically relate to our long-term contracts where we recognize revenue using the cost-based input method and the revenue recognized exceeds the amount billed to the customer. ​ Our contract assets also include receivables related to sales-type leases recognized over the lease term as the customer is billed. Contract assets are amortized as the customer is billed for services. Contract assets are recorded in “Trade accounts receivable, net” on our Condensed Consolidated Balance Sheets. ​ ​ The following table summarizes our contract asset balances: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of
​ | ​ | June 30, | ​ | December 31,
​ | ​ ​ ​ | 2026 | ​ ​ ​ | 2025
​ | ​ | (In thousands)
Contract assets | ​ | $ | 113,912 | ​ | $ | 138,723
​ Contract liabilities arise when we bill our customers and receive consideration in advance of providing the service. Contract liabilities are recognized as revenue when the service has been provided to the customer. Contract liabilities are recorded in “Deferred revenue and other” and “Long-term deferred revenue and other long-term liabilities” on our Condensed Consolidated Balance Sheets. ​ The following table summarizes our contract liability balances: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of
​ | ​ | June 30, | ​ | December 31,
​ | ​ ​ ​ | 2026 | ​ ​ ​ | 2025
​ | ​ | (In thousands)
Contract liabilities (1) | ​ | $ | 227,656 | ​ | $ | 607,970
(1) | The June 30, 2026 decreases primarily resulted from the Deconsolidated Subsidiaries. See Note 3 for further information.
​ Our beginning of period contract liability recorded as customer contract revenue during 2026 was $561 million. ​ Performance Obligations ​ Pay-TV and Wireless Segments ​ We apply a practical expedient and do not disclose the value of the remaining performance obligations for contracts that are less than one year in duration, which represent a substantial majority of our revenue. As such, the amount of revenue related to unsatisfied performance obligations is not necessarily indicative of our future revenue. ​ Broadband and Satellite Services Segment ​ As of June 30, 2026, the remaining performance obligations for our customer contracts was approximately $1.3 billion. Performance obligations expected to be satisfied within one year and greater than one year are 29% and 71%, respectively. This amount and percentages exclude leasing arrangements and agreements with consumer customers. ​ ​ Contract Acquisition Costs ​ The following table presents the activity in our contract acquisition costs, net: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Three Months Ended | ​ | For the Six Months Ended
​ | ​ | June 30, | ​ | June 30,
​ | ​ | 2026 | ​ ​ ​ | 2025 | ​ ​ ​ | 2026 | ​ ​ ​ | 2025
​ | ​ | (In thousands)
Balance, beginning of period | ​ | $ | 246,356 | ​ | $ | 280,984 | ​ | $ | 261,946 | ​ | $ | 289,200
Additions | ​ | ​ | 46,218 | ​ | ​ | 68,519 | ​ | ​ | 90,022 | ​ | ​ | 125,116
Amortization expense | ​ | ​ | (57,480) | ​ | ​ | (67,623) | ​ | ​ | (117,122) | ​ | ​ | (132,842)
Foreign currency translation | ​ | ​ | 101 | ​ | ​ | 367 | ​ | ​ | 349 | ​ | ​ | 773
Deconsolidated Subsidiaries | ​ | ​ | (126,994) | ​ | ​ | — | ​ | ​ | (126,994) | ​ | ​ | —
Balance, end of period | ​ | $ | 108,201 | ​ | $ | 282,247 | ​ | $ | 108,201 | ​ | $ | 282,247
​

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