v3.26.1
Revenue Recognition (Tables)
6 Months Ended
Jun. 30, 2026
Revenue Recognition  
Summary of allowance for credit losses for trade accounts receivable

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Pay-TV

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Wireless (2)

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Broadband and Satellite Services

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Consolidated Total

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(In thousands)

Balance, December 31, 2025

  ​ ​ ​

$

36,017

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$

26,014

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$

17,559

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$

79,590

Current period provision for expected credit losses

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21,163

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11,966

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4,428

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37,557

Write-offs charged against allowance

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(17,349)

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(18,754)

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(6,947)

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(43,050)

Deconsolidated Subsidiaries allowance (1)

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133,196

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—

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—

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133,196

Foreign currency translation

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—

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—

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141

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141

Deconsolidated Subsidiaries

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(39,831)

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(233)

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—

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(40,064)

Balance, June 30, 2026

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$

133,196

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$

18,993

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$

15,181

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$

167,370

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  ​ ​ ​

Pay-TV

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Wireless (2)

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Broadband and Satellite Services

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Consolidated Total

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(In thousands)

Balance, December 31, 2024

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$

42,575

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$

28,739

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$

11,314

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$

82,628

Current period provision for expected credit losses

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37,059

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13,851

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8,485

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59,395

Write-offs charged against allowance

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(18,316)

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(17,771)

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(7,929)

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(44,016)

Foreign currency translation

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—

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—

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224

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224

Balance, June 30, 2025

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$

61,318

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$

24,819

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$

12,094

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$

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.
Summary of contract asset and contract liability balances

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As of

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June 30,

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December 31,

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  ​ ​ ​

2026

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2025

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(In thousands)

Contract assets

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$

113,912

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$

138,723

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As of

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June 30,

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December 31,

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  ​ ​ ​

2026

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2025

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(In thousands)

Contract liabilities (1)

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$

227,656

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$

607,970

(1)The June 30, 2026 decreases primarily resulted from the Deconsolidated Subsidiaries. See Note 3 for further information.
Summary of activity in contract acquisition costs, net

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For the Three Months Ended 

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For the Six Months Ended 

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June 30,

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June 30,

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2026

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2025

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2026

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2025

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(In thousands)

Balance, beginning of period

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$

246,356

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$

280,984

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$

261,946

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$

289,200

Additions

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46,218

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68,519

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90,022

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125,116

Amortization expense

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(57,480)

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(67,623)

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(117,122)

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(132,842)

Foreign currency translation

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101

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367

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349

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773

Deconsolidated Subsidiaries

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(126,994)

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—

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(126,994)

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—

Balance, end of period

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$

108,201

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$

282,247

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$

108,201

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$

282,247

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