Inventory

3 Months Ended

12 Months Ended

Mar. 31, 2013

Dec. 31, 2012

4. Inventory

Inventory consists of the following:

	As of
	March 31,		December 31,
	2013		2012
	(In thousands)
Finished goods - DBS	$	267,393	$	259,274
Raw materials	89,387		122,758
Work-in-process	112,769		82,361
Total inventory	$	469,549	$	464,393

5. Inventory

Inventory consists of the following:

	As of December 31,
	2012		2011
	(In thousands)
Finished goods - DBS	$	259,274	$	294,722
Raw materials	122,758		183,675
Work-in-process	82,361		31,535
Total inventory	$	464,393	$	509,932

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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