And there is an example of missing the meaning of "commercial equivalent viewing units" ... unless you're saying DirecTV has 19 million residential accounts and 1 million "commercial equivalent viewing units". The DBS services do not break down their subscribers by package either. It would be interesting to see how many million were are at each level ... especially before and after price changes. With posts from people who said they downgraded because of the price increase it would be interesting to see the trend. But the services don't provide breakdowns ... even between residential or commercial. Since you asked: DISH also uses a calculated number which is described as "substantially smaller than the actual number of commercial units served". The method of calculation is included in their quarterly/annual reports.