Stock-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2013

Share-based compensation

Schedule of stock awards outstanding

	As of March 31, 2013
	DISH Network Awards		EchoStar Awards
Stock Awards Outstanding	Stock Options	Restricted Stock Units	Stock Options	Restricted Stock Units
Held by DISH Network employees	15,736,114	2,027,581	1,199,408	44,954
Held by EchoStar employees	1,989,468	89,999	N/A	N/A
Total	17,725,582	2,117,580	1,199,408	44,954

Schedule of stock option activity

	For the Three Months
	Ended March 31, 2013
	Options		Weighted-  Average Exercise Price
Total options outstanding, beginning of period (1)	16,399,870		$	19.04
Granted	1,875,000		$	36.40
Exercised	(517,288	)	$	19.10
Forfeited and cancelled	(32,000	)	$	18.99
Total options outstanding, end of period	17,725,582		$	20.17
Performance-based options outstanding, end of period (2)	9,790,850		$	21.58
Exercisable at end of period	5,976,931		$	17.63

(1) The beginning of period weighted-average exercise price of $19.04 does not reflect the 2012 Stock Option Adjustment, which occurred subsequent to December 31, 2012.

(2) These stock options are included in the caption “Total options outstanding, end of period.”  See discussion of the 2005 LTIP, 2008 LTIP, 2013 LTIP and other employee performance awards below.

Schedule of realized tax benefits from stock awards exercised

	For the Three Months
	Ended March 31,
	2013		2012
	(In thousands)
Tax benefit from stock awards exercised	$	1,822	$	1,743

Schedule of aggregate intrinsic value of stock options outstanding and exercisable

	As of March 31, 2013
	Options Outstanding		Options Exercisable
	(In thousands)
Aggregate intrinsic value	$	314,359	$	121,145

Schedule of restricted stock unit activity

	For the Three Months
	Ended March 31, 2013
	Restricted Stock Units		Weighted- Average Grant Date Fair Value
Total restricted stock units outstanding, beginning of period	1,185,080		$	22.99
Granted	937,500		$	36.40
Vested	—		$	—
Forfeited and cancelled	(5,000	)	$	24.32
Total restricted stock units outstanding, end of period	2,117,580		$	28.93
Restricted Performance Units outstanding, end of period (1)	2,117,580		$	28.93

(1) These Restricted Performance Units are included in the caption “Total restricted stock units outstanding, end of period.”  See discussion of the 2005 LTIP, 2008 LTIP, 2013 LTIP and other employee performance awards below.

Schedule of non-cash, stock-based compensation expense recognized

	For the Three Months
	Ended March 31,
Non-Cash, Stock-Based Compensation Expense Recognized	2013		2012
	(In thousands)
2008 LTIP	$	2,010	$	5,839
2013 LTIP	—		—
Other employee performance awards	2,001		3,139
Total non-cash, stock-based compensation expense recognized for performance-based awards	$	4,011	$	8,978

Schedule of awards outstanding pursuant to performance-based stock incentive plans

	As of March 31, 2013
	Number of Awards	Weighted- Average Exercise Price
Performance-Based Stock Options
2005 LTIP	3,209,500	$	20.33
2008 LTIP	1,706,350	$	9.75
2013 LTIP	1,875,000	$	36.40
Other employee performance awards	3,000,000	$	20.39
Total	9,790,850	$	21.58
Restricted Performance Units
2005 LTIP	314,830
2008 LTIP	10,250
2013 LTIP	937,500
Other employee performance awards	855,000
Total	2,117,580

Schedule of allocated non-cash, stock-based compensation expense for all employees

	For the Three Months
	Ended March 31,
	2013		2012
	(In thousands)
Subscriber-related	$	444	$	837
General and administrative	10,876		22,345
Total non-cash, stock-based compensation	$	11,320	$	23,182

Schedule of assumptions of Black-Scholes option valuation model

	For the Three Months
	Ended March 31,
Stock Options	2013 (1)			2012
Risk-free interest rate	1.93		%	0.51% - 1.29%
Volatility factor	32.37		%	38.80% - 39.34%
Expected term of options in years	10.0			3.4 - 5.9
Weighted-average fair value of options granted	$	16.37		$9.49 - $12.69

(1)  During the three months ended March 31, 2013, all stock options granted had the same vesting period.

LTIP 2005

Share-based compensation

Schedule of unrecognized non-cash, stock-based compensation expense

	2005 LTIP
	Total		Vested Portion (1)
	(In thousands)
DISH Network awards held by DISH Network employees	$	36,924	$	34,431
EchoStar awards held by DISH Network employees	6,372		6,038
Total	$	43,296	$	40,469

(1) Represents the amount of this award that has met the foregoing vesting schedule and would therefore vest upon achievement of the performance condition.

LTIP 2008 and LTIP 2013 and Other Performance Awards

Share-based compensation

Schedule of unrecognized non-cash, stock-based compensation expense

Estimated Remaining Non-Cash, Stock-Based Compensation Expense	2008 LTIP		2013 LTIP		Other Employee Performance Awards
	(In thousands)
Remaining expense estimated to be recognized during 2013	$	1,061	$	—	$	1,789
Estimated contingent expense subsequent to 2013	—		64,826		43,185
Total estimated remaining expense over the term of the plan	$	1,061	$	64,826	$	44,974