Supplemental Financial Information

3 Months Ended

Mar. 31, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Research and Development

The following table presents the research and development costs incurred in connection with customers’ orders:



	For the three months ended March 31,
	2020		2019
Cost of sales - equipment (exclusive of depreciation and amortization)	$	6,692	$	5,395
Research and development expenses	$	6,254	$	6,888

Cash and Cash Equivalents and Restricted Cash

The following table reconciles Cash and cash equivalents and restricted cash, as presented in the Condensed Consolidated Balance Sheets, to the total of the same as presented in the Condensed Consolidated Statements of Cash Flows:



	For the three months ended March 31,
	2020		2019
Cash and cash equivalents, including restricted amounts, beginning of period:
Cash and cash equivalents	$	1,519,431	$	928,306
Restricted cash	2,458		1,189
Total cash and cash equivalents, included restricted amounts, beginning of period	$	1,521,889	$	929,495

Cash and cash equivalents, including restricted amounts, end of period:
Cash and cash equivalents	$	1,599,025	$	1,349,724
Restricted cash	8,278		982
Total cash and cash equivalents, included restricted amounts, end of period	$	1,607,303	$	1,350,706

Other Current Assets, Net and Other Non-Current Assets, Net

The following table presents the components of Other current assets, net and Other non-current assets, net:



	As of
	March 31, 2020		December 31, 2019
Other current assets, net:
Trade accounts receivable - DISH Network	$	10,948	$	10,683
Inventory	88,446		79,621
Prepaids and deposits	52,380		50,145
Contract acquisition costs, net	14,290		16,869
Other, net	23,823		22,213
Total other current assets, net	$	189,887	$	179,531

Other non-current assets, net:
Other receivables - DISH Network	$	93,299	$	92,892
Restricted marketable investment securities	1,711		8,093
Restricted cash	8,278		2,458
Deferred tax assets, net	7,145		7,251
Capitalized software, net	104,401		101,786
Contract acquisition costs, net	96,107		96,723
Contract fulfillment costs, net	2,782		3,010
Other, net	25,917		22,628
Total other non-current assets, net	$	339,640	$	334,841

The following table presents the activity in our allowance for doubtful accounts, which is included within Other, net in each of Other current assets, net and Other non-current assets, net in the table above:



	Balance at Beginning of Period		Credit Losses ⁽¹⁾		Deductions		Foreign Currency Translation			Balance at End of Period
For the three months ended March 31, 2020
Other current assets, net	$	—	$	1,595	$	—	$	—		$	1,595
Other non-current assets, net	$	—	$	13,379	$	—	$	(358	)	$	13,021

⁽¹⁾ The impact of adopting ASC 326 on January 1, 2020 was a net increase to our allowance for doubtful accounts largely driven by a $13.4 million reclassification from Trade accounts receivables and contracts assets, net.

Accrued Expenses and Other Current Liabilities

The following table presents the components of Accrued expenses and other current liabilities:



	As of
	March 31, 2020		December 31, 2019
Accrued expenses and other current liabilities:
Trade accounts payable - DISH Network	$	1,229	$	1,923
Accrued interest	36,072		42,622
Accrued compensation	38,542		50,787
Accrued taxes	18,183		18,525
Operating lease obligation	13,527		14,651
Other	132,153		142,371
Total accrued expenses and other current liabilities	$	239,706	$	270,879

Inventory

The following table presents the components of inventory:



	As of
	March 31, 2020		December 31, 2019
Raw materials	$	8,399	$	4,240
Work-in-process	9,421		6,979
Finished goods	70,626		68,402
Total inventory	$	88,446	$	79,621

Supplemental and Non-cash Investing and Financing Activities

The following table presents the supplemental and non-cash investing and financing activities:



	For the three months ended March 31,
	2020			2019
Supplemental disclosure of cash flow information:
Cash paid for interest, net of amounts capitalized	$	43,847		$	54,572
Cash paid for income taxes	$	716		$	772

Non-cash investing and financing activities:
Employee benefits paid in Class A common stock	$	6,920		$	6,654
Increase (decrease) in capital expenditures included in accounts payable, net	$	(5,549	)	$	(15,320	)
Non-cash net assets received in exchange for a 20% ownership interest in our existing Brazilian subsidiary	$	2,824		$	—