Stock-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2012

Stock-Based Compensation

Schedule of stock awards outstanding

	As of June 30, 2012
	DISH Network Awards		EchoStar Awards
Stock Awards Outstanding	Stock Options	Restricted Stock Units	Stock Options	Restricted Stock Units
Held by DISH DBS employees	15,312,107	1,092,581	700,430	44,020

Schedule of stock option activity associated with entity's employees

	For the Six Months
	Ended June 30, 2012
	Options		Weighted- Average Exercise Price
Total options outstanding, beginning of period (1)	17,640,074		$	20.38
Granted	499,500		$	32.14
Exercised	(2,440,967	)	$	18.44
Forfeited and cancelled	(386,500	)	$	20.32
Total options outstanding, end of period	15,312,107		$	18.91
Performance-based options outstanding, end of period (2)	6,531,800		$	18.70
Exercisable at end of period	5,926,911		$	17.97

(1)The beginning of period weighted-average exercise price of $20.38 does not reflect the 2012 Stock Option Adjustment, which occurred subsequent to December 31, 2011.

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

Schedule of realized tax benefits from stock awards exercised

	For the Three Months				For the Six Months
	Ended June 30,				Ended June 30,
	2012		2011		2012		2011
	(In thousands)
Tax benefit from stock awards exercised	$	9,787	$	5,614	$	11,530	$	6,409

Schedule of aggregate intrinsic value of stock options associated with entity's employees

	As of June 30, 2012
	Options Outstanding		Options Exercisable
	(In thousands)
Aggregate intrinsic value	$	151,123	$	63,994

Schedule of restricted stock unit activity associated with entity's employees

	For the Six Months
	Ended June 30, 2012
	Restricted Stock Units		Weighted- Average Grant Date Fair Value
Total restricted stock units outstanding, beginning of period	1,179,709		$	23.11
Granted	—		$	—
Vested	(24,795	)	$	22.94
Forfeited and cancelled	(62,333	)	$	26.20
Total restricted stock units outstanding, end of period	1,092,581		$	22.90
Restricted Performance Units outstanding, end of period (1)	1,092,581		$	22.90

(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 and other employee performance awards below.

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

	For the Three Months					For the Six Months
	Ended June 30,					Ended June 30,
Non-Cash, Stock-Based Compensation Expense Recognized	2012		2011			2012		2011
	(In thousands)
2008 LTIP	$	2,179	$	1,495		$	7,457	$	14,299
Other employee performance awards	1,433		(87		)	4,572		(12		)
Total non-cash, stock-based compensation expense recognized for performance-based awards	$	3,612	$	1,408		$	12,029	$	14,287

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

	As of June 30, 2012
	Number of Awards	Weighted- Average Exercise Price
Performance-Based Stock Options
2005 LTIP	1,881,500	$	21.61
2008 LTIP	1,650,300	$	10.92
Other employee performance awards	3,000,000	$	21.16
Total	6,531,800	$	18.70
Restricted Performance Units
2005 LTIP	216,831
2008 LTIP	10,750
Other employee performance awards	865,000
Total	1,092,581

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

	For the Three Months				For the Six Months
	Ended June 30,				Ended June 30,
	2012		2011		2012		2011
	(In thousands)
Subscriber-related	$	357	$	340	$	1,194	$	1,317
General and administrative	6,400		3,378		27,650		17,543
Total non-cash, stock-based compensation	$	6,757	$	3,718	$	28,844	$	18,860

Schedule of assumptions of Black-Scholes option valuation model

	For the Three Months		For the Six Months
	Ended June 30,		Ended June 30,
Stock Options	2012	2011	2012	2011
Risk-free interest rate	0.41% - 0.87%	1.76% - 3.18%	0.41% - 1.29%	1.76% - 3.18%
Volatility factor	33.15% - 38.87%	31.74% - 41.00%	33.15% - 39.34%	31.74% - 41.00%
Expected term of options in years	3.1 - 5.8	4.7 - 10.0	3.1 - 5.9	4.7 - 10.0
Weighted-average fair value of options granted	$6.72 - $10.72	$11.33 - $14.77	$6.72 - $12.69	$9.16 - $14.77

2005 LTIP

Stock-Based Compensation

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

	2005 LTIP
			Vested
	Total		Portion (1)
	(In thousands)
DISH Network awards held by DISH DBS employees	$	31,296	$	25,107
EchoStar awards held by DISH DBS employees	5,644		4,627
Total	$	36,940	$	29,734

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

2008 LTIP and Other

Stock-Based Compensation

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

Estimated Remaining Non-Cash, Stock-Based Compensation Expense	2008 LTIP		Other Employee Performance Awards
	(In thousands)
Remaining expense estimated to be recognized during 2012	$	1,823	$	2,128
Estimated contingent expense subsequent to 2012	1,915		46,559
Total estimated remaining expense over the term of the plan	$	3,738	$	48,687