Stock-Based Compensation

3 Months Ended

Mar. 31, 2013

Note 11. Stock-Based Compensation

Our stock-based compensation expense was recorded in the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) as follows:

	For the Three Months
	Ended March 31,
	2013		2012
	(In thousands)
Research and development expenses	$	928	$	1,061
Selling, general and administrative expenses	4,056		5,857
Total stock-based compensation	$	4,984	$	6,918

As of March 31, 2013, total unrecognized stock-based compensation cost, net of estimated forfeiture, related to our non-performance based unvested stock awards was $28 million, which included stock-based compensation expense related to DISH Network stock awards held by our employees as a result of the Spin-off.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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+ Details