This excerpt taken from the SIRI 8-K filed May 2, 2006.
SIRIUS defines ARPU as the total earned subscriber revenue and net advertising revenue divided by the daily weighted average number of subscribers for the period.
SIRIUS defines adjusted loss from operations as GAAP loss from operations before charges for depreciation and equity, reported as equity granted to third parties and employees. SIRIUS defines adjusted net loss as GAAP net loss before charges for equity granted to third parties and employees. SIRIUS defines adjusted net loss per share as adjusted net loss divided by the actual weighted average common shares outstanding (basic and diluted).