Income Taxes and Accounting for Uncertainty in Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Taxes and Accounting for Uncertainty in Income Taxes

Schedule of components of the (provision for) benefit from income taxes

	For the Years Ended December 31,
	2014			2013			2012
	(In thousands)
Current (provision) benefit:
Federal	$	(342,417	)	$	(361,662	)	$	(127,291	)
State	26,163			(13,272		)	10,673
Foreign	(6,990		)	(13,316		)	—
	(323,244		)	(388,250		)	(116,618		)
Deferred (provision) benefit:
Federal	(78,420		)	(65,955		)	(126,561		)
State	(14,011		)	(5,450		)	(42,747		)
Decrease (increase) in valuation allowance	4,844			—			—
	(87,587		)	(71,405		)	(169,308		)
Total benefit (provision)	$	(410,831	)	$	(459,655	)	$	(285,926	)

Schedule of reconciliation of amounts computed by applying the statutory Federal tax rate to income before taxes

	For the Years Ended December 31,
	2014		2013		2012
	% of pre-tax (income)/loss
Statutory rate	(35.0	)	(35.0	)	(35.0	)
State income taxes, net of Federal benefit	(2.0	)	(1.0	)	(2.7	)
Reversal of uncertain tax positions	3.5		—		—
Other, net	—		0.2		0.6
Total benefit (provision) for income taxes	(33.5	)	(35.8	)	(37.1	)

Schedule of deferred tax assets and liabilities

	As of December 31,
	2014			2013
	(In thousands)
Deferred tax assets:
NOL, credit and other carryforwards	$	18,799		$	10,645
Accrued expenses	40,461			48,416
Stock-based compensation	21,193			23,006
Deferred revenue	31,853			54,331
Total deferred tax assets	112,306			136,398
Valuation allowance	(5,214		)	(7,469		)
Deferred tax asset after valuation allowance	107,092			128,929
Deferred tax liabilities:
Depreciation and amortization	(1,155,329		)	(1,272,014		)
Unrealized gains on investments (1)	(109,428		)	(2,204		)
Other liabilities	(30,734		)	(36,629		)
Total deferred tax liabilities	(1,295,491		)	(1,310,847		)
Net deferred tax asset (liability)	$	(1,188,399	)	$	(1,181,918	)
Current portion of net deferred tax asset (liability)	$	37,018		$	65,457
Noncurrent portion of net deferred tax asset (liability)	(1,225,417		)	(1,247,375		)
Total net deferred tax asset (liability)	$	(1,188,399	)	$	(1,181,918	)

(1) Includes deferred taxes related to the Satellite and Tracking Stock Transaction.

Schedule of reconciliation of the beginning and ending amount of unrecognized tax benefits included in long-term deferred revenue, distribution and carriage payments and other long-term liabilities

	For the Years Ended December 31,
Unrecognized tax benefit	2014			2013			2012
	(In thousands)
Balance as of beginning of period	$	145,884		$	185,669		$	190,935
Additions based on tax positions related to the current year	69,643			9,533			5,949
Additions based on tax positions related to prior years	58,963			66,307			1,581
Reductions based on tax positions related to prior years	(16,379		)	—			(3,461		)
Reductions based on tax positions related to settlements with taxing authorities	(42,023		)	(103,311		)	—
Reductions based on tax positions related to the lapse of the statute of limitations	(8,413		)	(12,314		)	(9,335		)
Balance as of end of period	$	207,675		$	145,884		$	185,669