Annual report [Section 13 and 15(d), not S-K Item 405]

Property and Equipment

v3.25.4
Property and Equipment
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Property and Equipment Property and Equipment
Property and equipment, including satellites, are stated at cost, less accumulated depreciation. Equipment under leases is stated at the present value of minimum lease payments. Depreciation is calculated using the straight-line method over the following estimated useful life of the asset:
Satellite system
15
years
Capitalized software and hardware 2 - 7 years
Other (a)
3 - 30 years
(a)     Includes leasehold improvements which are depreciated over the lesser of useful life or remaining lease term.
We review long-lived assets, such as property and equipment, for impairment whenever events or changes in circumstances indicate the carrying amount may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds the estimated future cash flows, an impairment charge is recognized in an amount by which the carrying amount exceeds the fair value of the asset. During the year ended December 31, 2025, we retired property and equipment of $335, of which $228 was related to our retirement of our XM-3 satellite, and recorded related impairment charges of $104 primarily related to terminated software projects. During the year ended December 31, 2024, we retired property and equipment of $25 and recorded related impairment charges of $1 primarily related to terminated software projects. During the year ended December 31, 2023, we retired property and equipment of $289 primarily related to the retirement of our XM-4 satellite and recorded related impairment charges of $14 primarily related to terminated software projects. Refer to Note 5 for more information.
Property and equipment, net, consists of the following:
  December 31, 2025 December 31, 2024
Satellite system $ 1,931  $ 1,598 
Capitalized software and hardware 2,854  2,429 
Construction in progress 565  988 
Other
725  718 
Total property and equipment 6,075  5,733 
Accumulated depreciation (3,815) (3,624)
Property and equipment, net $ 2,260  $ 2,109 
Construction in progress consists of the following:
  December 31, 2025 December 31, 2024
Satellite system $ 413  $ 751 
Capitalized software and hardware 74  197 
Other 78  40 
Construction in progress $ 565  $ 988 
Depreciation and amortization expense on property and equipment was $422, $445 and $425 for the years ended December 31, 2025, 2024 and 2023, respectively.
We capitalize a portion of the interest on funds borrowed to finance the construction and launch of our satellites. Capitalized interest is recorded as part of the asset’s cost and depreciated over the satellite’s useful life. Capitalized interest costs were $23, $27 and $16 for the years ended December 31, 2025, 2024 and 2023, respectively, which related to the construction of our SXM-9, SXM-10, SXM-11 and SXM-12 satellites. We also capitalize a portion of share-based compensation related to employee time for capitalized software projects. Capitalized share-based compensation costs were $40, $28 and $18 for the years ended December 31, 2025, 2024 and 2023, respectively.
Satellites
As of December 31, 2025, we operated a fleet of six satellites, two of which are in-orbit spare satellites.  Each satellite requires an FCC license, and prior to the expiration of each license, we are required to apply for a renewal of the FCC satellite license.  The renewal and extension of our licenses is reasonably certain at minimal cost, which is expensed as incurred. The chart below provides certain information on our satellites as of December 31, 2025:
Satellite Description Year Delivered Estimated End of
Depreciable Life
FCC License Expiration Year
SIRIUS FM-5 2009 2024 2030
SIRIUS FM-6 2013 2028 2030
XM-5 2010 2025 2026
SXM-8 2021 2036 2029
SXM-9
2025 2040 2033
SXM-10
2025 2040 2033
In January 2025 and July 2025, our SXM-9 and SXM-10 satellites, respectively, successfully completed in-orbit testing and were placed into service. Our SXM-9 and SXM-10 satellites replaced our SXM-8 and FM-6 satellites, respectively, with both becoming in-orbit spares. During the three months ended March 31, 2025, we removed our XM-3 satellite from service and completed the process of de-orbiting the satellite in November 2025. Our SXM-11 and SXM-12 satellites, which are currently under construction, are expected to replace our XM-5 and Sirius FM-5 satellites.