The DirecTV Group (DTV)

Goodwill and Intangible Assets

        Goodwill and intangible assets with indefinite lives are carried at historical cost and are subject to write-down, as needed, based upon an impairment analysis that we must perform at least annually, or sooner if an event occurs or circumstances change that would more likely than not result in an impairment loss. We perform our annual impairment analysis in the fourth quarter of each year. If an impairment loss results from the annual impairment test, we would record the loss as a pre-tax charge to operating income.

        We amortize other intangible assets using the straight-line method over their estimated useful lives, which range from 5 to 20 years.

Goodwill and Intangible Assets

        Goodwill and intangible assets with indefinite lives are carried at historical cost and are subject to write-down, as needed, based upon an impairment analysis that we must perform at least annually, or sooner if an event occurs or circumstances change that would more likely than not result in an impairment loss. We perform our annual impairment analysis in the fourth quarter of each year. If an impairment loss results from the annual impairment test, we would record the loss as a pre-tax charge to operating income.

        We amortize other intangible assets using the straight-line method over their estimated useful lives, which range from 5 to 20 years.

Goodwill and Intangible Assets

        Goodwill and intangible assets with indefinite lives are carried at historical cost and are subject to write-down, as needed, based upon an impairment analysis that we must perform at least annually, or sooner if an event occurs or circumstances change that would more likely than not result in an impairment loss. We perform our annual impairment analysis in the fourth quarter of each year. If an impairment loss results from the annual impairment test, we would record the loss as a pre-tax charge to operating income.

        We amortize other intangible assets using the straight-line method over their estimated useful lives, which range from 5 to 20 years.

Goodwill and Intangible Assets

        Goodwill and intangible assets with indefinite lives are carried at historical cost and are subject to write-down, as
needed, based upon an impairment analysis that we must perform at least annually, or sooner if an event occurs or circumstances change that would more likely than not result in an impairment loss. We
perform our annual impairment analysis in the fourth quarter of each year. If an impairment loss results from the annual impairment test, we would record the loss as a pre-tax charge to
operating income.

        We
amortize other intangible assets using the straight-line method over their estimated useful lives, which range from 5 to 20 years.

Goodwill and Intangible Assets

        Goodwill and intangible assets with indefinite lives are carried at historical cost and are subject to write-down, as
needed, based upon an impairment analysis that we must perform at least annually, or sooner if an event occurs or circumstances change that would more likely than not result in an impairment loss. We
perform our annual impairment analysis in the fourth quarter of each year. If an impairment loss results from the annual impairment test, we would record the loss as a pre-tax charge to
operating income.

        We
amortize other intangible assets using the straight-line method over their estimated useful lives, which range from 5 to 20 years.

Goodwill and Intangible Assets

        Goodwill and intangible assets with indefinite lives are carried at historical cost and are subject to write-down, as needed, based upon an impairment analysis that we must perform at least annually, or sooner if an event occurs or circumstances change that would more likely than not result in an impairment loss. We perform our annual impairment analysis in the fourth quarter of each year. If an impairment loss results from the annual impairment test, we would record the loss as a pre-tax charge to operating income.

        We amortize other intangible assets using the straight-line method over their estimated useful lives, which range from 5 to 20 years.

Goodwill and Intangible Assets

        Goodwill and intangible assets with indefinite lives are carried at historical cost and are subject to write-down, as needed, based upon an impairment
analysis that we must perform at least annually, or sooner if an event occurs or circumstances change that would more likely than not result in an impairment loss. We perform our annual impairment
analysis in the fourth quarter of each year. If an impairment loss results from the annual impairment test, we would record the loss as a pre-tax charge to operating income.

        We
amortize other intangible assets using the straight-line method over their estimated useful lives, which range from 5 to 20 years.

Note 5: Goodwill and Intangible Assets

        The changes in the carrying amounts of goodwill by reporting unit for the nine months ended September 30, 2007 were as follows:

        The following table sets forth the amounts recorded for intangible assets as of the periods presented:

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        The following table sets forth amortization expense for intangible assets for each of the periods presented:

        Estimated amortization expense for intangible assets in each of the next five years and thereafter is as follows: $105 million in the remainder of 2007; $419 million in 2008; $358 million in 2009; $159 million in 2010; $104 million in 2011; and $120 million thereafter.

Note 5: Goodwill and Intangible Assets

        The changes in the carrying amounts of goodwill by reporting unit for the six months ended June 30, 2007 were as follows:

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        The following table sets forth the amounts recorded for intangible assets as of the periods presented:

        The following table sets forth amortization expense for intangible assets for each of the periods presented:

        Estimated amortization expense for intangible assets in each of the next five years and thereafter is as follows: $208 million in the remainder of 2007; $415 million in 2008; $354 million in 2009; $156 million in 2010; $98 million in 2011; and $73 million thereafter.

Note 5: Goodwill and Intangible Assets

        The changes in the carrying amounts of goodwill by reporting unit for the three months ended March 31, 2007 were as follows:

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        The following table sets forth the amounts recorded for intangible assets as of the periods presented:

        Amortization expense for intangible assets was $102.9 million for the three month period ended March 31, 2007 and $87.8 million for the three month period ended March 31, 2006.

        Estimated amortization expense for intangible assets in each of the next five years and thereafter is as follows: $313.1 million in the remainder of 2007; $417.4 million in 2008; $324.6 million in 2009; $155.7 million in 2010; $97.5 million in 2011; and $72.8 million thereafter.

Note 6: Goodwill and Intangible Assets

        The changes in the carrying amounts of goodwill by reporting unit for the years ended December 31, 2006 and 2005 were as follows:

        We performed our annual impairment tests for goodwill and orbital slots in the fourth quarters of 2006, 2005, and 2004. The estimated fair values for each reporting unit and the orbital slots exceeded our carrying values, and accordingly, no impairment losses were recorded during 2006, 2005, or 2004.

        The following table sets forth the amounts recorded for intangible assets at December 31:

        Amortization expense of intangible assets was $369.4 million in 2006 and $350.7 million in 2005 and $167.6 million in 2004.

        Estimated amortization expense for intangible assets in each of the next five years and thereafter is as follows: $399.8 million in 2007; $399.8 million in 2008; $307.0 million in 2009; $138.1 million in 2010; $80.0 million in 2011 and $53.5 million thereafter.

Note 7: Goodwill and Intangible Assets

        The changes in the carrying amounts of goodwill by reporting unit for the nine months ended September 30, 2006 were as follows:

        The following table sets forth the amounts recorded for intangible assets as of the periods presented:

        Amortization expense for intangible assets was $92.1 million for the three month period ended September 30, 2006 and $87.7 million for the three month period ended September 30, 2005. Amortization expense for intangible assets was $267.6 million for the nine month period ended September 30, 2006 and $263.0 million for the nine month period ended September 30, 2005.

        Estimated amortization expense for intangible assets in each of the next five years and thereafter is as follows: $96.3 million in the remainder of 2006; $384.8 million in 2007; $384.8 million in 2008; $291.9 million in 2009; $123.1 million in 2010; and $112.1 million thereafter.

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Note 6: Goodwill and Intangible Assets

        The changes in the carrying amounts of goodwill by reporting unit for the years ended December 31, 2005 and 2004 were as follows:

        We performed our annual impairment tests for goodwill and orbital slots in the fourth quarters of 2005, 2004, and 2003. The estimated fair values for each reporting unit and the orbital slots exceeded our carrying values, and accordingly, no impairment losses were recorded during 2005, 2004, or 2003.

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        The following table sets forth the amounts recorded for intangible assets at December 31:

        Amortization expense of intangible assets was $350.7 million in 2005 and $167.6 million in 2004 and $74.0 million in 2003.

        Estimated amortization expense for intangible assets in each of the next five years and thereafter is as follows: $350.9 million in 2006; $350.9 million in 2007; $341.0 million in 2008; $248.1 million in 2009; $89.0 million in 2010 and $55.9 million thereafter.