v3.25.2
Revenue Recognition
6 Months Ended
Jun. 30, 2025
Revenue Recognition  
Revenue Recognition

11.Revenue Recognition

Contract Balances

Our allowance for credit losses were as follows:

    

Pay-TV

    

Wireless

    

Total

(In thousands)

Balance, December 31, 2024

    

$

42,575

    

$

28,739

    

$

71,314

Current period provision for expected credit losses

37,059

13,851

50,910

Write-offs charged against allowance

(18,316)

(17,771)

(36,087)

Balance, June 30, 2025

$

61,318

$

24,819

$

86,137

    

Pay-TV

    

Wireless

    

Total

(In thousands)

Balance, December 31, 2023

    

$

35,320

    

$

18,671

    

$

53,991

Current period provision for expected credit losses

29,780

28,888

58,668

Write-offs charged against allowance

(22,713)

(6,411)

(29,124)

Balance, June 30, 2024

$

42,387

$

41,148

$

83,535

Contract liabilities arise when we bill our customers and receive consideration in advance of providing the service. Contract liabilities are recognized as revenue when the service has been provided to the customer. Contract liabilities are recorded in “Deferred revenue and other” and “Long-term deferred revenue and other long-term liabilities” on our Condensed Consolidated Balance Sheets.

The following table summarizes our contract liability balances:

As of

June 30,

December 31,

2025

2024

(In thousands)

Contract liabilities

$

540,598

$

566,118

Our beginning of period contract liability recorded as customer contract revenue during 2025 was $542 million.

Performance Obligations

Pay-TV and Wireless Segments

We apply a practical expedient and do not disclose the value of the remaining performance obligations for contracts that are less than one year in duration, which represent a substantial majority of our revenue. As such, the amount of revenue related to unsatisfied performance obligations is not necessarily indicative of our future revenue.

Contract Acquisition Costs

The following table presents the activity in our contract acquisition costs, net:

For the Three Months Ended 

For the Six Months Ended 

June 30,

June 30,

2025

    

2024

2025

    

2024

(In thousands)

Balance, beginning of period

$

224,877

$

258,097

$

230,922

$

287,276

Additions

60,238

57,201

108,471

109,476

Amortization expense

(56,905)

(72,425)

(111,183)

(153,879)

Balance, end of period

$

228,210

$

242,873

$

228,210

$

242,873