This excerpt taken from the SIRI 10-K filed Mar 10, 2009.
We record the costs associated with our programming agreements in accordance with Statements of Financial Accounting Standards (SFAS) No. 63, Financial Reporting by Broadcasters. Programming costs which are for a specified number of events are amortized on an event-by-event basis; programming costs which are for a specified season are amortized over the season on a straight-line basis. We allocate a portion of certain programming costs which are related to sponsorship and marketing activities to sales and marketing expenses on a straight-line basis over the term of the agreement.