Revenue Recognition

3 Months Ended

Mar. 31, 2025

Revenue Recognition

Revenue Recognition

11.Revenue Recognition

Contract Balances

Our allowance for credit losses were as follows:

	Pay-TV		Wireless		Total
	(In thousands)
Balance, December 31, 2024	$	42,575	$	28,739	$	71,314
Current period provision for expected credit losses		12,725		5,126		17,851
Write-offs charged against allowance		(8,947)		(12,003)		(20,950)
Balance, March 31, 2025	$	46,353	$	21,862	$	68,215

	Pay-TV		Wireless		Total
	(In thousands)
Balance, December 31, 2023	$	35,320	$	18,671	$	53,991
Current period provision for expected credit losses		11,477		14,403		25,880
Write-offs charged against allowance		(12,143)		(5,626)		(17,769)
Balance, March 31, 2024	$	34,654	$	27,448	$	62,102

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
	March 31,		December 31,
	2025		2024
	(In thousands)
Contract liabilities	$	551,032	$	566,118

Our beginning of period contract liability recorded as customer contract revenue during 2025 was $538 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.

Contract Acquisition Costs

The following table presents the activity in our contract acquisition costs, net:

	For the Three Months Ended
	March 31,
	2025		2024
	(In thousands)
Balance, beginning of period	$	230,922	$	287,276
Additions		48,233		52,275
Amortization expense		(54,278)		(81,454)
Balance, end of period	$	224,877	$	258,097