Quarterly report [Sections 13 or 15(d)]

Property and Equipment

v3.26.1
Property and Equipment
3 Months Ended
Mar. 31, 2026
Property, Plant and Equipment [Abstract]  
Property and Equipment Property and Equipment
Property and equipment, net, consists of the following:
  March 31, 2026 December 31, 2025
Satellite system $ 1,931  $ 1,931 
Capitalized software and hardware 2,860  2,854 
Construction in progress 691  565 
Other
725  725 
Total property and equipment 6,207  6,075 
Accumulated depreciation (3,935) (3,815)
Property and equipment, net $ 2,272  $ 2,260 
Construction in progress consists of the following:
  March 31, 2026 December 31, 2025
Satellite system $ 441  $ 413 
Capitalized software and hardware 169  74 
Other 81  78 
Construction in progress $ 691  $ 565 
Depreciation and amortization expense on property and equipment was $120 and $113 for the three months ended March 31, 2026 and 2025, respectively. During March 2026, in connection with our decision to accelerate the retirement of our Sirius FM-6 satellite and the FCC grant of special temporary authority to support relocation and decommissioning-related activities for FM-6, we revised the remaining useful life of Sirius FM-6 from November 2028 to December 2026. This change was accounted for prospectively as a change in accounting estimate and resulted in an increase to depreciation expense of $3 for the three months ended March 31, 2026. No property and equipment was retired during the three months ended March 31, 2026. During the three months ended March 31, 2025, we recorded impairment charges of $13 primarily related to terminated software projects which were recorded to the Impairment, restructuring and other costs in our unaudited consolidated statements of operations. Refer to Note 4 for more information.
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 $5 and $7 for the three months ended March 31, 2026 and 2025, respectively, which related to the construction of our 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 $9 for each of the three months ended March 31, 2026 and 2025.
Satellites
As of March 31, 2026, 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 March 31, 2026:
Satellite Description Year Delivered Estimated End of
Depreciable Life
FCC License Expiration Year
SIRIUS FM-5 2009 2024 2030
SIRIUS FM-6 2013
2026(1)
2030
XM-5 2010 2025 2026
SXM-8 2021 2036 2029
SXM-9
2025 2040 2033
SXM-10
2025 2040 2033
(1)The useful life of Sirius FM-6 was changed from November 2028 to December 2026, and was accounted for as a change in accounting estimate.
Our SXM-11 and SXM-12 satellites, which are currently under construction, are expected to replace our XM-5 and Sirius FM-5 satellites.