DirecTV's number were restated to eliminate the counting of people who had not activated a subscription yet. With the collapse of Enron and the shenanigans of Qwest and Global Crossing, you will see financial reports becoming more conservative as to stating income and other positive results. The accounitng firms who audit quarterly and annual statements are no longer giveng just a "rubber stamp" to these results but are forcing many companies to restate income, earnings, etc without inflating the numbers. Notice that Echostar's positive EBITDA had less emphasis this quarter and the loss per share was prominantly stated.