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Cover Page - shares	3 Months Ended
Cover Page - shares	Mar. 31, 2020	Jun. 02, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2020
Document Transition Report	false
Entity File Number	001-35878
Entity Registrant Name	INTELSAT S.A.
Entity Incorporation, State or Country Code	N4
Entity Tax Identification Number	98-1009418
Entity Address, Address Line One	4, rue Albert Borschette
Entity Address, Postal Zip Code	L-1246
Entity Address, City or Town	Luxembourg
Entity Address, Country	LU
City Area Code	27 84
Local Phone Number	1600
Title of 12(b) Security	Common Shares, nominal value $0.01 per share
Trading Symbol	INTEQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		142,137,854
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Entity Central Index Key	0001525773
Current Fiscal Year End Date	--12-31

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 782,522	$ 810,626
Restricted cash	18,100	20,238
Receivables, net of allowances of $40,028 in 2019 and $51,061 in 2020	234,517	255,722
Contract assets	37,363	47,721
Prepaid expenses and other current assets	46,723	39,230
Total current assets	1,119,225	1,173,537
Satellites and other property and equipment, net	4,616,207	4,702,063
Goodwill	2,620,627	2,620,627
Non-amortizable intangible assets	2,440,700	2,452,900
Amortizable intangible assets, net	268,976	276,752
Contract assets, net of current portion	63,716	74,109
Other assets	566,223	504,394
Total assets	11,695,674	11,804,382
Current liabilities:
Accounts payable and accrued liabilities	160,577	88,107
Taxes payable	10,996	6,402
Employee related liabilities	27,905	44,648
Accrued interest payable	307,899	308,657
Current portion of long-term debt	14,476,612	0
Contract liabilities	139,257	137,706
Deferred satellite performance incentives	43,387	42,835
Other current liabilities	66,308	62,446
Total current liabilities	15,232,941	690,801
Long-term debt	0	14,465,483
Contract liabilities, net of current portion	1,105,051	1,113,450
Deferred satellite performance incentives, net of current portion	167,479	175,837
Deferred income taxes	59,937	55,171
Accrued retirement benefits, net of current portion	121,611	125,511
Other long-term liabilities	216,884	166,977
Shareholders’ deficit:
Common shares; nominal value $0.01 per share	1,421	1,411
Paid-in capital	2,566,667	2,565,696
Accumulated deficit	(7,723,517)	(7,503,830)
Accumulated other comprehensive loss	(62,487)	(63,135)
Total Intelsat S.A. shareholders’ deficit	(5,217,916)	(4,999,858)
Noncontrolling interest	9,687	11,010
Total liabilities and shareholders’ deficit	$ 11,695,674	$ 11,804,382

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Receivables, allowance	$ 51,061	$ 40,028
Common shares, par value (in dollars per share)	$ 0.01	$ 0.01

Unaudited Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Statement [Abstract]
Revenue	$ 458,820	$ 528,449
Operating expenses:
Direct costs of revenue (excluding depreciation and amortization)	105,085	105,405
Selling, general and administrative	80,967	51,658
Depreciation and amortization	163,048	171,094
Impairment of non-amortizable intangible assets	12,200	0
Total operating expenses	361,300	328,157
Income from operations	97,520	200,292
Interest expense, net	318,329	316,602
Other income, net	2,735	1,413
Loss before income taxes	(218,074)	(114,897)
Provision for income taxes	141	5,145
Net loss	(218,215)	(120,042)
Net income attributable to noncontrolling interest	(556)	(580)
Net loss attributable to Intelsat S.A.	$ (218,771)	$ (120,622)
Net loss per common share attributable to Intelsat S.A.:
Basic (in dollars per share)	$ (1.55)	$ (0.87)
Diluted (in dollars per share)	$ (1.55)	$ (0.87)

Unaudited Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Statement of Comprehensive Income [Abstract]
Net loss	$ (218,215)	$ (120,042)
Defined benefit retirement plans:
Reclassification adjustment for amortization of unrecognized prior service credits, net of tax included in other income, net	(626)	(626)
Reclassification adjustment for amortization of unrecognized actuarial loss, net of tax included in other income, net	1,274	736
Adoption of ASU 2018-02 (see Note 13—Income Taxes)	0	(16,191)
Other comprehensive income (loss)	648	(16,081)
Comprehensive loss	(217,567)	(136,123)
Comprehensive income attributable to noncontrolling interest	(556)	(580)
Comprehensive loss attributable to Intelsat S.A.	$ (218,123)	$ (136,703)

Unaudited Condensed Consolidated Statements of Changes in Shareholders' Deficit - USD ($) $ in Thousands, shares in Millions	Total	Common	Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Total Intelsat S.A. Shareholders’ Deficit	Noncontrolling Interest
Beginning balance (in shares) at Dec. 31, 2018		138.0
Beginning balance at Dec. 31, 2018		$ 1,380	$ 2,551,471	$ (6,606,426)	$ (43,430)	$ (4,097,005)	$ 14,396
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ (120,622)			(120,622)		(120,622)	580
Dividends paid to noncontrolling interests							(1,925)
Share-based compensation (in shares)		2.6
Share-based compensation		$ 26	2,913			2,939
Postretirement/pension liability adjustment, net of tax					110	110
Ending balance (in shares) at Mar. 31, 2019		140.6
Ending balance at Mar. 31, 2019		$ 1,406	2,554,384	(6,710,857)	(59,511)	(4,214,578)	13,051
Beginning balance (in shares) at Dec. 31, 2019		141.1
Beginning balance at Dec. 31, 2019		$ 1,411	2,565,696	(7,503,830)	(63,135)	(4,999,858)	11,010
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ (218,771)			(218,771)		(218,771)	556
Dividends paid to noncontrolling interests							(1,879)
Share-based compensation (in shares)		1.0
Share-based compensation		$ 10	971			981
Postretirement/pension liability adjustment, net of tax					648	648
Ending balance (in shares) at Mar. 31, 2020		142.1
Ending balance at Mar. 31, 2020		$ 1,421	$ 2,566,667	$ (7,723,517)	$ (62,487)	$ (5,217,916)	$ 9,687

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net loss	$ (218,215)	$ (120,042)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	163,048	171,094
Provision for doubtful accounts	19,944	411
Foreign currency transaction loss	6,380	1,030
Loss on disposal of assets	0	40
Impairment of non-amortizable intangible assets	12,200	0
Share-based compensation	3,706	2,707
Deferred income taxes	2,181	2,029
Amortization of discount, premium, issuance costs and related costs	11,196	10,049
Amortization of actuarial loss and prior service credits for retirement benefits	659	112
Unrealized losses on derivative financial instruments	335	9,526
Unrealized (gains) losses on investments and loans held-for-investment	8	(595)
Sales-type lease	0	6,913
Other non-cash items	0	(108)
Changes in operating assets and liabilities:
Receivables	(939)	29,396
Prepaid expenses, contract and other assets	19,510	(22,826)
Accounts payable and accrued liabilities	14,743	2,106
Accrued interest payable	(757)	33,007
Deferred revenue and contract liabilities	(6,916)	(8,300)
Accrued retirement benefits	(3,900)	(3,115)
Other long-term liabilities	(8,906)	3,900
Net cash provided by operating activities	14,277	117,334
Cash flows from investing activities:
Payments for satellites and other property and equipment (including capitalized interest)	(38,026)	(93,297)
Origination of loans held-for-investment	(1,150)	(10,000)
Proceeds from loans held-for-investment	724	0
Capital contribution to unconsolidated affiliate (including capitalized interest)	0	(338)
Other proceeds from satellites	5,625	0
Net cash used in investing activities	(32,827)	(103,635)
Cash flows from financing activities:
Principal payments on deferred satellite performance incentives	(7,806)	(7,259)
Dividends paid to noncontrolling interest	(1,879)	(1,925)
Proceeds from exercise of employee stock options	0	232
Other financing activities	0	297
Net cash used in financing activities	(9,685)	(8,655)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(2,007)	(443)
Net change in cash, cash equivalents and restricted cash	(30,242)	4,601
Cash, cash equivalents, and restricted cash, beginning of period	830,864	507,157
Cash, cash equivalents, and restricted cash, end of period	800,622	511,758
Supplemental cash flow information:
Interest paid, net of amounts capitalized	282,895	238,407
Income taxes paid, net of refunds	964	1,936
Supplemental disclosure of non-cash investing activities:
Accrued capital expenditures	$ 48,255	$ 8,595

General

3 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

General

Basis of Presentation

The accompanying condensed consolidated financial statements of Intelsat S.A. and its subsidiaries (“Intelsat S.A.,” “we,” “us,” “our” or the “Company”) have not been audited, but are prepared in accordance with United States generally accepted accounting principles (“U.S. GAAP”) for interim financial information. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. References to U.S. GAAP issued by the Financial Accounting Standards Board (“FASB”) in these footnotes are to the FASB Accounting Standards Codification (“ASC”). The unaudited condensed consolidated financial statements include all adjustments (consisting only of normal and recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of these financial statements. The results of operations for the periods presented are not necessarily indicative of operating results for the full year or for any future period. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2019, on file with the U.S. Securities and Exchange Commission ("SEC").

Use of Estimates

The preparation of these condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of these condensed consolidated financial statements, the reported amounts of revenues and expenses during the reporting periods, and the disclosures of contingent liabilities. Accordingly, ultimate results could differ from those estimates.

Going Concern

Our condensed consolidated financial statements have been prepared assuming that we will continue as a going concern, which contemplates continuity of operations, realization of assets, and satisfaction of liabilities in the normal course of business. In connection with the preparation of our condensed consolidated financial statements, we conducted an evaluation as to whether there were conditions and events, considered in the aggregate, that raised substantial doubt as to the Company’s ability to continue as a going concern. As reflected in our condensed consolidated financial statements, the Company had cash and cash equivalents of $782.5 million and an accumulated deficit of $7.7 billion as of March 31, 2020. The Company also generated income from operations of $97.5 million and a net loss of $218.2 million for the three months ended March 31, 2020.

On May 13, 2020, the Company and certain of its subsidiaries (each, a “Debtor”) commenced voluntary cases (the “Chapter 11 Cases”) under Chapter 11 of the United States Bankruptcy Code (the “Bankruptcy Code”) in the United States Bankruptcy Court for the Eastern District of Virginia (the “Bankruptcy Court”). Primary factors causing us to file for Chapter 11 protection included the Company’s intention to participate in the accelerated clearing process of C-band spectrum set forth in the U.S. Federal Communications Commission’s (“FCC”) final order on the topic, requiring the Company to incur significant costs now related to clearing activities well in advance of receiving reimbursement for such costs, as well as the economic slowdown impacting the Company and several of its end markets due to the novel coronavirus (“COVID-19”) pandemic.

Prior to the commencement of the Chapter 11 Cases, the Company entered into a commitment letter (the “Commitment Letter”) with certain parties (the “Commitment Parties”), pursuant to which, and subject to the satisfaction of certain customary conditions, including the approval of the Bankruptcy Court, the Commitment Parties have agreed to backstop a non-amortizing multiple draw super-priority senior secured debtor-in-possession term loan facility (the “DIP Facility”), in an aggregate principal amount of $1.0 billion.

Our ability to continue as a going concern is contingent upon, among other things, our ability to, subject to the Bankruptcy Court’s approval, implement a business plan of reorganization, emerge from the Chapter 11 proceedings and generate sufficient liquidity following the reorganization to meet our contractual obligations and operating needs. As a result of risks and uncertainties related to, among other things, (i) the Company’s ability to obtain requisite support for the business plan of reorganization from various stakeholders, and (ii) the disruptive effects of the Chapter 11 proceedings on our business making it potentially more difficult to maintain business, financing and operational relationships, substantial doubt exists regarding our ability to continue as a going concern. For a more detailed discussion about our voluntary reorganization under the Bankruptcy Code, see Note 15—Subsequent Events.

The filing of the Chapter 11 Cases constituted an event of default that accelerated substantially all of our obligations under the documents governing the pre-petition existing indebtedness of Intelsat S.A., Intelsat Luxembourg, Intelsat Connect Finance and Intelsat Jackson. As such, we have reclassified all debt obligations to current portion of long-term debt on our condensed consolidated balance sheet as of March 31, 2020. For additional discussion regarding the impact of the Chapter 11 Cases on our debt obligations, see Note 10—Debt.

Our condensed consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern.

Impact of COVID-19 on our Company

As a result of the COVID-19 pandemic, in the first quarter of 2020, in an effort to safeguard public health, governments around the world, including United States (“U.S.”) federal, state and local governments, implemented a number of orders and restrictions on travel and businesses, among other things. Some of these measures remain in effect and have negatively impacted the U.S. and other economies around the world in the short-term, while the long-term economic impact of COVID-19 remains unknown.

The COVID-19 pandemic has had an adverse impact on our business, operating results and financial condition, a trend we expect to continue. Among the impacts of the COVID-19 pandemic were a reduction of revenue and a decreased likelihood of collection from certain mobility customers. We continue to closely monitor the ongoing impact on our employees, customers, business and results of operations.

Cash and Cash Equivalents and Restricted Cash

Cash and cash equivalents consist of cash on hand and highly liquid investments with original maturities of three months or less, which are generally time deposits with banks and money market funds. The carrying amount of these investments approximates fair value. Restricted cash represents legally restricted amounts being held as a compensating balance for certain outstanding letters of credit.

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within our condensed consolidated balance sheets to the total sum of these amounts reported in our condensed consolidated statements of cash flows (in thousands):


	As of December 31, 2019		As of March 31,2020
Cash and cash equivalents	$	810,626	$	782,522
Restricted cash	20,238		18,100
Cash, cash equivalents and restricted cash	$	830,864	$	800,622

Recently Adopted Accounting Pronouncements

In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”), which changes how companies measure and recognize credit impairment for any financial assets. The standard requires companies to immediately recognize an estimate of credit losses expected to occur over the remaining life of the financial assets that are within the scope of the standard. We adopted ASU 2016-13 and its amendments in the first quarter of 2020, on a modified retrospective basis. The adoption of ASU 2016-13 and its amendments increased our reserve for credit losses by $0.9 million as of January 1, 2020.

In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment (“ASU 2017-04”), which is intended to simplify the subsequent measurement of goodwill. The amendments in ASU 2017-04 modify the concept of impairment from the condition that exists when the carrying amount of goodwill exceeds its fair value to the condition that exists when the carrying amount of a reporting unit exceeds its fair value. An entity will no longer determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities, as if that reporting unit had been acquired in a business combination. We adopted ASU 2017-04 in the first quarter of 2020, on a prospective basis. As a result, we will measure impairment using the difference between the carrying amount and the fair value of the reporting unit, if required. For the three months ended March 31, 2020, we conducted a goodwill impairment analysis and determined the fair value of our reporting unit to be greater than its carrying value, resulting in no impairment of goodwill. See Note 9—Goodwill and Other Intangible Assets for further information.

In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820)—Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”), as part of its disclosure framework project to improve the effectiveness of disclosures in the notes to financial statements. Changes in unrealized gains and losses, the range and weighted

average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty were applied prospectively for only the most recent interim period presented. All other amendments were applied retrospectively for all periods presented. ASU 2018-13 and its amendments were adopted by the Company in the first quarter of 2020.

Recently Issued Accounting Pronouncements

In August 2018, the FASB issued ASU 2018-14, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20)—Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans (“ASU 2018-14”), as part of its disclosure framework project to improve the effectiveness of disclosures in the notes to financial statements. ASU 2018-14 modifies and clarifies disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The amendments remove certain disclosure requirements and require additional disclosures. ASU 2018-14 will be effective for the Company for annual periods in fiscal years ending after December 15, 2020, on a retrospective basis to all periods presented. We are in the process of evaluating the impact that ASU 2018-14 will have on our condensed consolidated financial statements and associated disclosures.

In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting For Income Taxes (“ASU 2019-12”). The standard removes certain exceptions for recognizing deferred taxes for investments, performing intra-period allocation and calculating income taxes in interim periods. It also adds guidance to reduce complexity in certain areas, including recognizing deferred taxes for tax goodwill and allocating taxes to members of a consolidated group. ASU 2019-12 will be effective for the Company for annual periods in fiscal years ending after December 15, 2020. We are in the process of evaluating the impact that ASU 2019-12 will have on our condensed consolidated financial statements and associated disclosures.

Share Capital	3 Months Ended
Share Capital	Mar. 31, 2020
Equity [Abstract]
Share Capital	Share CapitalUnder our Articles of Incorporation, we have an authorized share capital of $10.0 million, represented by 1.0 billion shares of any class with a nominal value of $0.01 per share. At March 31, 2020, there were approximately 142.1 million common shares issued and outstanding.

Revenue

3 Months Ended

Mar. 31, 2020

Revenue from Contract with Customer [Abstract]

Revenue

(a) Revenue Recognition

We earn revenue primarily by providing services to our customers using our satellite transponder capacity. Our customers generally obtain satellite capacity from us by placing an order pursuant to one of several master customer service agreements. On-network services are comprised primarily of services delivered on our owned network infrastructure, as well as commitments for third-party capacity, generally long-term in nature, that we integrate and market as part of our owned infrastructure. In the case of third-party services in support of government applications, the commitments for third-party capacity are shorter and matched to the government contracting period, and thus remain classified as off-network services. Off-network services can include transponder services and other satellite-based transmission services, such as mobile satellite services (“MSS”), which are sourced from other operators, often in frequencies not available on our network. Under the category Off-Network and Other Revenues, we also include revenues from consulting and other services.

For each service type, the price per unit in our contracts is generally fixed for each defined time period. While the number of units or price per unit in our multi-year contracts may be different by year or another time period, the number of units and price per unit are fixed for each defined time period and the total contract price is fixed. To determine the proper revenue recognition method for contracts, we evaluate whether two or more services should be combined and accounted for as a single performance obligation. Our specific revenue recognition policies are as follows:

Satellite Utilization Charges

The Company’s contracts for satellite utilization services often contain multiple service orders for the provision of capacity on or over different beams, satellites, frequencies, geographies or time periods. Under each separate service order, the Company’s satellite services, comprised of transponder services, managed services, channel services, and occasional use managed services, are delivered in a series of time periods that are distinct from each other and have the same pattern of transfer to the customer. In each period, the Company’s obligation is to make those services available to the customer. Throughout each service period, the Company provides services that are able to be used continuously, and the customer simultaneously receives and consumes the benefits provided by the Company. We believe that, given that our services are stand-ready obligations that are available continuously, the passage of time most faithfully reflects our satisfaction of the performance obligation. We also have certain obligations, including providing spare or substitute capacity if available, in the event of satellite service failure under certain long-term agreements. While we are generally not

obligated to refund satellite utilization payments previously made, credits may be granted for sustained service outages in certain limited circumstances.

Similar to satellite utilization charges, we have determined that the customer simultaneously receives and consumes benefits provided by the Company for satellite related consulting and technical services, tracking, telemetry and commanding services (“TT&C”) and in-orbit backup services, as detailed below. Therefore, similar to satellite utilization charges, we believe that the passage of time most faithfully reflects our satisfaction of the performance obligation for these services:

Satellite-Related Consulting and Technical Services

We recognize revenue from the provision of consulting services as those services are performed. We recognize revenue for consulting services with specific performance obligations, such as transfer orbit support services or training programs over the service period.

TT&C

We earn TT&C services revenue from providing operational services to other satellite owners and from certain customers on our satellites. TT&C agreements entered into in connection with our satellite utilization contracts are typically for the period of the related service agreement. We recognize this revenue over the term of the service agreement.

In-Orbit Backup Services

We provide back-up transponder capacity that is held on reserve for certain customers on agreed-upon terms. We recognize revenues for in-orbit backup services over the term of the related agreement.

Revenue Share Arrangements

We recognize revenues under revenue share agreements for satellite-related services either on a gross or net basis in accordance with principal versus agent considerations.

We occasionally sell products or services individually or in some combination to our customers. When products or services are sold together, we allocate revenue for each performance obligation based on each obligation’s relative selling price. In these arrangements, revenue for products is recognized when the transfer of control passes to the customer, while service revenue is recognized over the service term.

Contract Assets

Contract assets include unbilled amounts typically resulting from sales under our long-term contracts when the total contract value is recognized on a straight-line basis and the revenue recognized exceeds the amount billed to the customer.

Contract Liabilities

Contract liabilities consist of advance payments and collections in excess of revenue recognized and deferred revenue. Our contracts at times contain prepayment terms that range from one month to one year in advance of providing the service. As a practical expedient, we do not need to adjust the promised amount of consideration for the effects of a significant financing component if we expect, at contract inception, that the period of time between when the Company transfers a promised good or service to a customer and when the customer pays for that good or service will be one year or less. For a small subset of contracts with advance payments that contain prepayment terms greater than one year and up to fifteen years, we assess whether a significant financing component exists by considering the difference between the amount of promised consideration and the cash selling price of the promised services. The prepayment amount is generally based on a standard methodology that discounts the total of the standard monthly charges over the service term to determine the prepayment amount, resulting in a difference between the amount of promised consideration and the cash selling price of the promised services. The Company considers the timing difference between payment and the promised transfer of services, combined with the Company’s incremental borrowing rates, to determine whether a significant financing component exists. When a significant financing component exists, the amount of revenue recognized exceeds the amount of cash received from the customer. After receiving cash from the customer but prior to the Company providing services, the Company records additional contract liabilities as well as offsetting interest expense to reflect the upfront financing the Company is effectively receiving from the customer. Once the Company begins providing services, additional interest expense is recorded each period using the effective interest method, as well as corresponding additional revenue, which is recognized ratably over the service period.

For the three months ended March 31, 2019 and 2020, we recognized revenue of $90.3 million and $86.1 million, respectively, that were included in the contract liability balances as of January 1, 2019 and 2020, respectively. In addition, the total amount of

consideration included in contract assets as of January 1, 2019 and 2020 that became unconditional for the three months ended March 31, 2019 and 2020 was $6.2 million and $12.8 million, respectively.

Assets Recognized from the Costs to Obtain a Customer Contract

We recognize an asset for the incremental costs of obtaining a contract with a customer if we expect the benefit of those costs to be longer than one year. We have determined that our sales incentive program meets the requirements to be capitalized due to the incremental nature of the costs and the expectation that the Company will recover such costs. The assets recognized from the costs to obtain a customer contract are amortized over a period that is consistent with the transfer to the customer of the services to which the asset relates. We capitalized $1.9 million and $1.1 million for our sales incentive program and amortized $1.8 million and $1.6 million for the three months ended March 31, 2019 and 2020, respectively. As of December 31, 2019 and March 31, 2020, capitalized costs relating to our sales incentive program were $9.4 million and $8.9 million, respectively, which were included within other assets in our condensed consolidated balance sheets.

Contract Modifications

Contracts are often modified to account for changes in contract specifications or requirements. We consider contract modifications to exist when the modification either creates new rights or obligations or changes the existing enforceable rights and obligations of either party. Most of our contract modifications are for goods and services that are distinct from the existing contract, as they consist of additional months of service priced at the Company’s standalone selling prices of the additional services and are therefore treated as separate contracts. For contract modifications that do not result in additional distinct goods or services, the effect of a contract modification on the transaction price and our measure of progress for the performance obligation to which it relates, is recognized as an adjustment to revenue.

Significant Judgments

We occasionally enter into certain contracts in which the customer makes payments in advance of services to be delivered, which may be years in the future. The reasons for the prepayments in these contracts vary, but generally can be either for the customer’s benefit or for the Company’s benefit (such as the ability to use the cash received from the customer to pay for the construction of a satellite asset). The determination of whether contracts with a prepayment provision contain a significant financing component requires judgment. The Company makes this determination based on various factors, including the differences between the amount of promised consideration and cash selling prices, the length of time between payment and the transfer of services and prevailing interest rates in the market.

While most satellite utilization contracts contain multiple performance obligations for each transponder service on different satellites, the service period for the different satellite utilization performance obligations is generally the same time period. In the event that the time period for multiple performance obligations is not the same, we allocate the total transaction price to each performance obligation in an amount based on the estimated relative standalone selling price of the promised good or service underlying such performance obligation. Judgment is required to determine the standalone selling price for each distinct performance obligation. In order to estimate standalone selling prices, we use an adjusted market assessment approach which involves an evaluation of the market and an estimate of the price that our customers are willing to pay, or an expected cost plus a margin approach.

When more than one party is involved in providing goods or services to a customer, we generally recognize the transaction on a gross basis due to the level of control that we have prior to the transfer of the good or service. These arrangements include instances where we procure equipment from vendors and sell to third-party customers, when we enter into revenue sharing arrangements with other parties and when we purchase capacity for voice, data and video services provided by third-party commercial satellite operators for which the desired frequency type or geographic coverage is not available on our network. Our third-party capacity arrangements (off-network) are more significant and, in determining whether we are the principal or the agent in these arrangements, we consider whether or not we control the service before it is transferred to the customer. In this determination, we consider the definition of control as set forth in ASC 606, Revenue from Contracts with Customers (“ASC 606”), in ASC 606-10-25-25. When we purchase satellite transponder capacity from a third party, we have the ability to direct the use of and obtain substantially all of the remaining benefits from the purchased capacity. We obtain the right to the service to be performed by the third party, which gives the Company the ability to direct that party to provide the service to the customer on the Company’s behalf. No other third party can direct the use of or obtain any benefits from the capacity.

We also considered the factors in ASC 606-10-55-39 in the Company’s determination of control. In the vast majority of cases, when we resell capacity to third party customers, we are primarily responsible for the fulfillment of the services and acceptability of the service. Additionally, the Company has full discretion in establishing the pricing for transponder services with the customer and assumes the credit risk associated with capacity purchased from the third party. In the event the service is not acceptable to the customer, we are required to identify an alternative solution. Based on these considerations, we have concluded that we are the

principal in the transaction for these arrangements. When these factors are not met, the Company recognizes revenue for third-party capacity arrangements on a net basis.

Judgment is required in determining whether we are the principal or the agent in transactions involving third parties.

Remaining Performance Obligations

Our remaining performance obligation is our expected future revenue under our existing customer contracts and includes both cancelable and non-cancelable contracts. Our remaining performance obligation was approximately $6.5 billion as of March 31, 2020, approximately 89% of which related to contracts that were non-cancelable and approximately 11% of which related to contracts that were cancelable subject to substantial termination fees. We assess the contract term of our cancelable contracts as the full stated term of the contract assuming each contract is not canceled since the termination penalty upon cancellation is substantive. As of March 31, 2020, the weighted average remaining customer contract life was approximately 4.2 years. Approximately 35%, 24%, and 41% of our total remaining performance obligation as of March 31, 2020 is expected to be recognized as revenue during 2020 and 2021, 2022 and 2023, and 2024 and thereafter, respectively. The amount included in the remaining performance obligation represents the full-service charge for the duration of the contract and does not include termination fees. The amount of the termination fees, which is not included in the remaining performance obligation amount, is generally calculated as a percentage of the remaining performance obligation associated with the contract. In certain cases of breach for non-payment or customer financial distress or bankruptcy, we may not be able to recover the full value of certain contracts or termination fees. Our remaining performance obligation includes 100% of the remaining performance obligation of our consolidated ownership interests, which is consistent with the accounting for our ownership interest in these entities.

(b) Business and Geographic Segment Information

We operate in a single industry segment in which we provide satellite services to our communications customers around the world. Our revenues are disaggregated by billing region, service type and customer set. Revenue by region is based on the locations of customers to which services are billed. Our satellites are in geosynchronous orbit, and consequently are not attributable to any geographic location. Of our remaining assets, substantially all are located in the U.S.

The following table disaggregates revenue by billing region (in thousands, except percentages):


	Three Months Ended March 31, 2019						Three Months Ended March 31, 2020
North America	$	268,370	51	%	$	235,005	51	%
Europe	61,276		12	%	53,938		12	%
Latin America and Caribbean	65,477		12	%	51,475		11	%
Africa and Middle East	62,420		12	%	61,902		13	%
Asia-Pacific	70,906		13	%	56,500		12	%
Total	$	528,449			$	458,820

The following table disaggregates revenue by type of service (in thousands, except percentages):


	Three Months Ended March 31, 2019						Three Months Ended March 31, 2020
On-Network Revenues
Transponder services	$	377,284	71	%	$	331,334	72	%
Managed services	93,201		18	%	72,261		16	%
Channel	691		—	%	426		—	%
Total on-network revenues	471,176		89	%	404,021		88	%
Off-Network and Other Revenues
Transponder, MSS and other off-network services	49,858		9	%	43,688		10	%
Satellite-related services	7,415		1	%	11,111		2	%
Total off-network and other revenues	57,273		11	%	54,799		12	%
Total	$	528,449			$	458,820

By customer application, our revenues from network services, media, government and satellite-related services were $204.3 million, $226.0 million, $93.2 million and $4.9 million, respectively, for the three months ended March 31, 2019, as compared to $149.4 million, $205.8 million, $95.7 million and $7.9 million, respectively, for the three months ended March 31, 2020.

Our largest customer accounted for approximately 14% and 15% of our revenue during the three months ended March 31, 2019 and 2020, respectively. Our ten largest customers accounted for approximately 41% and 42% of our revenue during the three months ended March 31, 2019 and 2020, respectively.

Net Loss per Share

3 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

Net Loss per Share

Basic net loss per common share attributable to Intelsat S.A. (“EPS”) is computed by dividing net loss attributable to Intelsat S.A.’s common shareholders by the weighted average number of common shares outstanding during the periods. Diluted EPS assumes the issuance of common shares pursuant to share-based compensation plans and conversion of the Intelsat S.A. 4.5% Convertible Senior Notes due 2025 (the "2025 Convertible Notes"), unless the effect of such issuances would be anti-dilutive.

The following table sets forth the computation of basic and diluted EPS (in thousands, except per share data or where otherwise noted):


	Three Months Ended March 31, 2019		Three Months Ended March 31, 2020
Numerator:
Net loss attributable to Intelsat S.A.	$	(120,622)	$	(218,771)
Denominator:
Basic weighted average shares outstanding (in millions)	138.9		141.5
Diluted weighted average shares outstanding (in millions):	138.9		141.5
Basic EPS	$	(0.87)	$	(1.55)
Diluted EPS	$	(0.87)	$	(1.55)

In June 2018, Intelsat S.A. completed an offering of $402.5 million aggregate principal amount of its 2025 Convertible Notes. We do not expect to settle the principal amount of the 2025 Convertible Notes in cash, and we therefore use the if-converted method for calculating any potential dilutive effect of the conversion on diluted EPS, if applicable. The 2025 Convertible Notes are eligible for conversion depending upon the trading price of our common shares and under other conditions set forth in the indenture governing the 2025 Convertible Notes (the "2025 Indenture") until December 15, 2024, and thereafter without regard to any conditions. See Note 10—Debt for additional information on the conversion conditions.

Due to a net loss for each of the three months ended March 31, 2019 and 2020, there were no dilutive securities, and therefore, basic and diluted EPS were the same. The weighted average number of common shares that could potentially dilute basic EPS in the future was 27.3 million and 22.7 million for the three months ended March 31, 2019 and 2020, respectively, primarily consisting of the 2025 Convertible Notes.

Fair Value Measurements

3 Months Ended

Mar. 31, 2020

Fair Value Disclosures [Abstract]

Fair Value Measurements

ASC 820, Fair Value Measurements and Disclosure ("ASC 820") defines fair value, establishes a market-based framework or hierarchy for measuring fair value and provides for certain required disclosures about fair value measurements. The guidance is applicable whenever another accounting pronouncement requires or permits assets and liabilities to be measured at fair value but does not require any new fair value measurements.

The fair value hierarchy prioritizes the inputs used in valuation techniques into three levels as follows:

•Level 1—unadjusted quoted prices for identical assets or liabilities in active markets;

•Level 2—quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, and inputs other than quoted market prices that are observable or that can be corroborated by observable market data by correlation; and

•Level 3—unobservable inputs based upon the reporting entity’s internally developed assumptions which market participants would use in pricing the asset or liability.

Recurring Fair Value Measurements

The tables below present assets measured and recorded at fair value in our condensed consolidated balance sheets on a recurring basis and their corresponding level within the fair value hierarchy (in thousands). No transfers between Level 1, Level 2 and Level 3 fair value measurements occurred for the three months ended March 31, 2020.


			Fair Value Measurements as of December 31, 2019
Description	As of December 31, 2019		Level 1		Level 2		Level 3

Assets
Marketable securities⁽¹⁾	$	5,145	$	5,145	$	—	$	—
Undesignated interest rate cap contracts⁽²⁾	372		—		372		—
Common stock warrant⁽³⁾	3,239		—		—		3,239
Total assets	$	8,756	$	5,145	$	372	$	3,239

			Fair Value Measurements as of March 31, 2020
Description	As of March 31, 2020		Level 1		Level 2		Level 3

Assets
Marketable securities⁽¹⁾	$	4,194	$	4,194	$	—	$	—
Undesignated interest rate cap contracts⁽²⁾	37		—		37		—
Common stock warrant⁽³⁾	3,239		—		—		3,239
Total assets	$	7,470	$	4,194	$	37	$	3,239

(1)The valuation measurement inputs of these marketable securities represent unadjusted quoted prices in active markets and, accordingly, we have classified such investments within Level 1 of the fair value hierarchy. The cost basis of our marketable securities was $4.3 million and $4.2 million as of December 31, 2019 and March 31, 2020, respectively. We sold marketable securities with a cost basis of $0.3 million and $0.2 million resulting in a nominal loss and nominal gain during the three months ended March 31, 2019 and 2020, respectively. These amounts are included in other income (expense), net in our condensed consolidated statements of operations.

(2)The valuation of our interest rate derivative instruments reflects the fair value of premiums paid, taking into account observable inputs including current interest rates, the market expectation for future interest rate volatility and current creditworthiness of the counterparties. As a result, we have determined that the valuation in its entirety is classified as Level 2 within the fair value hierarchy.

(3)We valued the common stock warrant using a valuation technique that reflects the risk-free interest rate, time to maturity and volatility of comparable companies. We identified the inputs used to calculate the fair value as Level 3 inputs and concluded that the valuation in its entirety is classified as Level 3 within the fair value hierarchy.

The following table presents a reconciliation of the preferred and common stock warrants which are measured and recorded at fair value on a recurring basis using Level 3 inputs (in thousands):


	Three Months Ended March 31, 2019		Three Months Ended March 31, 2020
Balance as of beginning of period	$	4,100	$	3,239
Unrealized loss included in other income (expense), net	(908)		—
Balance as of end of period	$	3,192	$	3,239

Nonrecurring Fair Value Measurements

The carrying values of certain assets may be adjusted to fair value in subsequent periods on a nonrecurring basis if an event occurs or circumstances change that indicate that the asset is impaired or, for investments in equity securities without readily determinable fair values, observable transactions for identical or similar investments of the same issuer support a change in the investment fair value. During the first quarter of 2020, as a result of our interim impairment assessments, we recognized an impairment of non-amortizable intangible assets of $12.2 million. This fair value measurement is classified as Level 3 within the fair value hierarchy due to the use of significant unobservable inputs. See Note 9—Goodwill and Other Intangible Assets for additional information.

Other Fair Value Disclosures See Note 8—Investments and Note 10—Debt for fair value disclosures related to our loan receivables and debt, respectively. The carrying amounts of the Company's other financial instruments are reasonable estimates of their related fair values due to their short-term nature.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Retirement Plans and Other Retiree Benefits

3 Months Ended

Mar. 31, 2020

Retirement Benefits [Abstract]

Retirement Plans and Other Retiree Benefits

(a) Pension and Other Postretirement Benefits

We maintain a noncontributory defined benefit retirement plan covering substantially all of our employees hired prior to July 19, 2001. The cost of providing benefits to eligible participants under the defined benefit retirement plan is calculated using the plan’s benefit formulas, which take into account the participants’ remuneration, dates of hire, years of eligible service and certain actuarial assumptions. In addition, as part of the overall medical plan, we provide postretirement medical benefits to certain current retirees who meet the criteria under the medical plan for postretirement benefit eligibility. In 2015, we amended the defined benefit retirement plan to end the accrual of additional benefits for the remaining active participants.

The defined benefit retirement plan is subject to the provisions of the Employee Retirement Income Security Act of 1974, as amended. We expect that our future contributions to the defined benefit retirement plan will be based on the minimum funding requirements of the Internal Revenue Code and on the plan’s funded status. Any significant decline in the fair value of our defined benefit retirement plan assets or other adverse changes to the significant assumptions used to determine the plan’s funded status would negatively impact its funded status and could result in increased funding in future years. The impact on the funded status is determined based upon market conditions in effect when we completed our annual valuation. For the three months ended March 31, 2020, we made cash contributions to the defined benefit retirement plan of $0.9 million. We anticipate that our remaining contributions to the defined benefit retirement plan in 2020 will be approximately $3.1 million. We fund the postretirement medical benefits throughout the year based on benefits paid. We anticipate that our contributions to fund postretirement medical benefits in 2020 will be approximately $2.9 million.

Included in accumulated other comprehensive loss at March 31, 2020 was $95.7 million ($64.3 million, net of tax) that has not yet been recognized in net periodic benefit cost.

The tables below show the components of net periodic benefit cost (income) for the three months ended March 31, 2019 and 2020 (in thousands). These amounts are recognized in other income (expense), net in the condensed consolidated statements of operations.


	Pension Benefits
	Three Months Ended March 31, 2019		Three Months Ended March 31, 2020
Interest cost	$	3,848	$	2,962
Expected return on plan assets	(5,873)		(5,810)
Amortization of unrecognized net loss	1,055		1,600
Net periodic benefit cost	$	(970)	$	(1,248)


	Other Postretirement Benefits
	Three Months Ended March 31, 2019		Three Months Ended March 31, 2020
Interest cost	$	383	$	266
Amortization of unrecognized prior service credits	(636)		(636)
Amortization of unrecognized net gain	(307)		(305)
Net periodic benefit cost	$	(560)	$	(675)

(b) Other Retirement Plans

We maintain a defined contribution retirement plan qualified under the provisions of Section 401(k) of the Internal Revenue Code for our employees in the United States. We recognized compensation expense for this plan of $2.1 million and $2.3 million for the three months ended March 31, 2019 and 2020, respectively. We also maintain other defined contribution retirement plans in several non-U.S. jurisdictions, but such plans are not material to our financial position or results of operations.

Satellites and Other Property and Equipment

3 Months Ended

Mar. 31, 2020

Property, Plant and Equipment [Abstract]

Satellites and Other Property and Equipment

(a) Satellites and Other Property and Equipment, net

Satellites and other property and equipment, net were comprised of the following (in thousands):


	As of December 31, 2019		As of March 31,2020
Satellites and launch vehicles	$	10,407,690	$	10,386,205
Information systems and ground segment	968,482		982,751
Buildings and other	280,109		281,506
Total cost	11,656,281		11,650,462
Less: accumulated depreciation	(6,954,218)		(7,034,255)
Total	$	4,702,063	$	4,616,207

Satellites and other property and equipment are stated at historical cost, except for satellites that have been impaired. Satellites and other property and equipment acquired as part of an acquisition are stated based on their fair value at the date of acquisition.

During the first quarter of 2020, the price of our common shares and trading values of our debt securities experienced sustained reductions. We also witnessed certain declines in financial performance as compared to previously prepared internal budget and forecast projections. Among the impacts of the COVID-19 pandemic were a reduction of revenue and a decreased likelihood of collection from certain mobility customers. Based on our examination of these and other qualitative factors, we concluded that further testing of satellites and other property and equipment was required.

The Company evaluated the assets for potential impairment using internal projections of undiscounted cash flows expected to result from the use and eventual disposal of the assets. If the carrying amount of the assets exceeds the undiscounted cash flows expected to result from its use, an impairment expense is recognized for the amount by which the carrying amount of the asset group exceeds its fair value. The impairment expense cannot exceed the carrying amount of the long-lived assets (unless the carrying amount is not being reduced below fair value for any individual long-lived asset that is determinable without undue cost and effort).

In estimating the undiscounted cash flows, we primarily used our internally prepared budgets and forecast information. The key assumptions included in our model were projected growth rates, cost of capital, effective tax rates, and industry and economic trends. A change in estimated future cash flows or other assumptions could change our estimated fair values and result in future impairments. The conclusion of our analysis was that the undiscounted cash flows of the asset group were greater than its carrying value, resulting in no impairment.

Satellites and other property and equipment, net included construction-in-progress of $191.5 million and $252.3 million as of December 31, 2019 and March 31, 2020, respectively. These amounts relate primarily to satellites under construction and related launch services. Interest costs of $8.3 million and $4.0 million were capitalized for the three months ended March 31, 2019 and 2020, respectively. Additionally, depreciation expense was $162.5 million and $154.4 million for the three months ended March 31, 2019 and 2020, respectively.

We have entered into launch contracts for the launch of both specified and unspecified future satellites. Each of these launch contracts may be terminated at our option, subject to payment of a termination fee that increases as the applicable launch date approaches. In addition, in the event of a failure of any launch, we may exercise our right to obtain a replacement launch within a specified period following our request for re-launch.

(b) Satellite Launches

Intelsat 39 was successfully launched on August 6, 2019. Intelsat 39 replaced Intelsat 902 at the 62ºE location and delivers connectivity services in both the C- and Ku-bands to mobile network operators, enterprises and government customers, as well as aeronautical and maritime mobility service providers operating in the Europe, Africa, Middle East and Asia-Pacific regions. Intelsat 39 entered into service in October 2019.

In April 2019, the Intelsat 29e satellite (in service since 2016) experienced an anomaly that resulted in a total loss of the satellite. In accordance with our existing satellite anomaly contingency plans, we restored service for most Intelsat 29e customers on other satellites in our network, as well as on third-party satellites. We recorded a non-cash impairment charge of $381.6 million in the second quarter of 2019, of which $377.9 million related to the write off of the carrying value of the satellite and associated deferred performance incentive obligations and $3.7 million related to prepaid regulatory fees.

A Failure Review Board comprised of the satellite’s manufacturer, Boeing Satellite Systems, Inc., the Company and external independent experts was convened to complete a comprehensive analysis of the cause of the anomaly. The board concluded that the anomaly was either caused by a harness flaw in conjunction with an electrostatic discharge event related to solar weather activity, or the impact of a micrometeoroid.

Investments	3 Months Ended
Investments	Mar. 31, 2020
Investments, All Other Investments [Abstract]
Investments	Investments We have an ownership interest in two entities that meet the criteria of a variable interest entity (“VIE”): Horizons Satellite Holdings LLC (“Horizons Holdings”) and Horizons-3 Satellite LLC (“Horizons 3”), which are discussed in further detail below, including our analyses of the primary beneficiary determination as required under ASC 810, Consolidation (“ASC 810”). We also own noncontrolling investments in equity securities and loan receivables as discussed further below. (a) Horizons Holdings Horizons Holdings is a joint venture with JSAT International, Inc. (“JSAT”) that consists of two investments: Horizons-1 Satellite LLC and Horizons-2 Satellite LLC. Horizons Holdings borrowed from JSAT a portion of the funds necessary to finance the construction of the Horizons 2 satellite pursuant to a loan agreement. The borrowing was subsequently repaid. We provide certain services to the joint venture and in return utilize capacity from the joint venture. We have determined that this joint venture meets the criteria of a VIE under ASC 810, and we have concluded that we are the primary beneficiary because decisions relating to any future relocation of the Horizons 2 satellite, the most significant asset of the joint venture, are effectively controlled by us. In accordance with ASC 810, as the primary beneficiary, we consolidate Horizons Holdings within our condensed consolidated financial statements. Total assets of Horizons Holdings were $22.2 million and $19.5 million as of December 31, 2019 and March 31, 2020, respectively. Total liabilities were nominal as of both December 31, 2019 and March 31, 2020. We have a revenue sharing agreement with JSAT related to services sold on the Horizons 1 and Horizons 2 satellites. We are responsible for billing and collection for such services, and we remit 50% of the revenue, less applicable fees and commissions, to JSAT. Amounts payable to JSAT related to the revenue sharing agreement, net of applicable fees and commissions, from the Horizons 1 and Horizons 2 satellites were $1.6 million and $3.0 million as of December 31, 2019 and March 31, 2020, respectively. (b) Horizons-3 Satellite LLC On November 4, 2015, we entered into an additional joint venture agreement with JSAT. The joint venture, Horizons 3, was formed for the purpose of developing, launching, managing, operating and owning a high-performance satellite located at the 169ºE orbital location. Horizons 3, which is 50% owned by each of Intelsat and JSAT, was set up with joint sharing of management authority and equal rights to profits and revenues from the joint venture. Similar to Horizons Holdings, we have a revenue sharing agreement with JSAT related to services sold on the Horizons 3e satellite. In addition, we are responsible for billing and collection for such services, and we remit 50% of the revenue, less applicable fees and commissions, to JSAT. Amounts payable to JSAT related to the revenue sharing agreement, net of applicable fees and commissions, from the Horizons 3e satellite were $3.3 million and $4.2 million as of December 31, 2019 and March 31, 2020, respectively. We have determined that this joint venture meets the criteria of a VIE under ASC 810; however, we have concluded that we are not the primary beneficiary and therefore do not consolidate Horizons 3. The assessment considered both quantitative and qualitative factors, including an analysis of voting power and other means of control of the joint venture, as well as each owner’s exposure to risk of loss or gain. Because we and JSAT equally share control over the operations of the joint venture and also equally share exposure to risk of losses or gains, we concluded that we are not the primary beneficiary of Horizons 3. Our investment, included within other assets in our condensed consolidated balance sheets, is accounted for using the equity method of accounting. The investment balance, which is equivalent to our maximum exposure to loss, was $110.2 million and $101.1 million as of December 31, 2019 and March 31, 2020, respectively. The investment balance exceeded our equity in the net assets of Horizons 3 by $11.6 million and $11.4 million as of December 31, 2019 and March 31, 2020, respectively. This basis difference represents the capitalized interest that we incurred in relation to financing our investment and we recognize it as a reduction of our equity in earnings of Horizons 3 on a straight-line basis over the life of the satellite. We recognized a nominal amount of equity in earnings of Horizons 3 in other income (expense), net for each of the three months ended March 31, 2019 and 2020. In connection with our investment in Horizons 3, we entered into a capital contribution and subscription agreement, which requires us to fund our 50% share of amounts due thereunder in order to maintain our 50% interest in the joint venture. Pursuant to this agreement, we made contributions of $5.0 million for the year ended December 31, 2019, with no comparable amounts for the three months ended March 31, 2020. We received distributions of $5.0 million for the year ended December 31, 2019 and $9.0 million for the three months end March 31, 2020. The Company utilizes the cumulative earnings approach to determine whether distributions received from equity method investees are returns on investment or returns of investment. In addition, our indirect subsidiary that holds our investment in Horizons 3 has entered into a security and pledge agreement with Horizons 3, pursuant to which it has granted a security interest in its membership interest in Horizons 3. Further, our indirect subsidiary has granted a security interest to Horizons 3 in its customer capacity contracts and its ownership interest in its wholly-owned subsidiary that holds the FCC license required for the joint venture’s operations. The Horizons 3e satellite entered into service in January 2019. The Company purchases satellite capacity and related services from the Horizons 3 joint venture, and then sells that capacity to its customers. We incurred direct costs of revenue related to these purchases of $3.6 million and $5.0 million for the three months ended March 31, 2019 and 2020, respectively. The Company also sells managed ground network services to the Horizons 3 joint venture and provides program management services for a fee. We recorded an offset to direct costs of revenue of $0.3 million and $1.8 million related to the provision of these services for the three months ended March 31, 2019 and 2020, respectively. On the condensed consolidated balance sheets as of December 31, 2019 and March 31, 2020, $0.5 million due from Horizons 3 was included in receivables and $1.7 million and $3.3 million due to Horizons 3 was included in accounts payable and accrued liabilities, respectively. (c) Investments in Equity Securities The Company holds noncontrolling equity investments in seven separate privately held companies, including investments in equity securities without readily determinable fair values and common stock warrants. In accordance with ASC 321, Investments—Equity Securities, we use the measurement alternative to measure the fair value of our investments in equity securities without readily determinable fair values. Accordingly, these investments are measured at cost, less any impairment, and are adjusted for changes in fair value resulting from observable transactions for identical or similar investments of the same issuer. These investments are recorded in other assets in our condensed consolidated balance sheets and had a total carrying value of $27.2 million as of December 31, 2019 and March 31, 2020, respectively. We measure our stock warrants at fair value (see Note 5—Fair Value Measurements and Note 11—Derivative Instruments and Hedging Activities for additional information). The warrants are recorded in other assets in our condensed consolidated balance sheets and had a cumulative fair value of $3.2 million as of December 31, 2019 and March 31, 2020, respectively. (d) Loan Receivables The Company has loan receivables from five privately held companies that it is holding for long-term investment. These loan receivables are reported at amortized cost, net of the allowance for credit losses. Amortized cost is the outstanding principal, adjusted for unamortized discounts and deferred transaction costs. The Company recognizes interest income on loan receivables using the effective-interest method applied on a loan-by-loan basis. Direct costs associated with originating loans are offset against any related fees received and the balance, along with any premium or discount, is deferred and amortized as an adjustment to interest income over the term of the related loan receivable using the effective interest method. Loan receivables are recorded in other assets in our condensed consolidated balance sheets at an amortized cost basis, net of allowance for credit losses, of $70.4 million and $72.6 million as of December 31, 2019 and March 31, 2020, respectively. These amounts were net of an allowance for credit losses of $4.6 million, unamortized discount of $3.0 million and $2.4 million, and unamortized deferred transaction costs of $1.0 million and $0.8 million as of the respective periods. As of December 31, 2019 and March 31, 2020, respectively, $1.5 million and $1.0 million of accrued interest related to our loan receivables was recorded in prepaid expenses and other current assets in our condensed consolidated balance sheets. We recognized interest income related to our loan receivables of $0.9 million for the three months ended March 31, 2020, with no comparative amounts for the three months ended March 31, 2019. A loan is determined to be impaired and placed on non-accrual status when, in management’s judgment based on current information and events, it is probable that the Company will be unable to collect all amounts due under the contractual terms of the applicable loan agreement. We did not recognize any allowance for losses related to loan receivables during the three months ended March 31, 2019 and 2020. The fair value of loan receivables is evaluated on a loan-by-loan basis, and is determined based on assessments of discounted cash flows that are considered probable of collection. We consider these inputs to be Level 3 within the fair value hierarchy under ASC 820. The cumulative fair value of our loan receivables as of December 31, 2019 and March 31, 2020 was $69.3 million and $72.8 million, respectively.

Goodwill and Other Intangible Assets

3 Months Ended

Mar. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

Goodwill and Other Intangible AssetsWe account for goodwill and other non-amortizable intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other, and have deemed these assets to have indefinite lives. Therefore, these assets are not amortized but are tested on an annual

basis for impairment during the fourth quarter, or whenever events or changes in circumstances indicate that the carrying amount may not be fully recoverable.

During the first quarter of 2020, the price of our common shares and trading values of our debt securities experienced sustained reductions. We also witnessed certain declines in financial performance as compared to previously prepared internal budget and forecast projections. Among the impacts of the COVID-19 pandemic were a reduction of revenue and a decreased likelihood of collection from certain mobility customers. Based on our examination of these and other qualitative factors, we concluded that further testing of goodwill and other non-amortizable and amortizable intangible assets was required.

Determining the fair value of a reporting unit and other intangible assets often involves the use of estimates and assumptions that require significant judgment, and that could have a substantial impact on whether or not an impairment charge is recognized and the magnitude of any such charge. Estimates of fair value are primarily determined using discounted cash flows and market transactions. These estimates involve making significant estimates and assumptions, including projected future cash flows (including timing), discount rates reflecting the risks inherent in future cash flows, perpetual growth rates, and the determination of appropriate market comparisons.

(a) Goodwill

For the analysis of goodwill, we applied ASU 2017-04, which is further described in Note 1—General. If the carrying amount of a reporting unit exceeds its fair value, an impairment loss shall be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. After recognizing the impairment loss, the loss establishes a new corresponding basis in the goodwill. Subsequent reversals of goodwill impairment losses are not permitted under applicable accounting standards.

Intelsat has only one reporting unit for purposes of the analysis of goodwill, and accordingly, the analysis is undertaken at the enterprise level. We determined the estimated fair value of our reporting unit using a discounted cash flow analysis, along with independent source data related to comparative market multiples and, when available, recent transactions, each of which is considered a Level 3 input within the fair value hierarchy under ASC 820. The discounted cash flows were derived from a five-year projection of cash flows plus a residual value, with the resulting projected cash flows discounted at an appropriate weighted average cost of capital.

In estimating the undiscounted cash flows, we primarily used our internally prepared budgets and forecast information. The key assumptions included in our model were projected growth rates, cost of capital, effective tax rates, and industry and economic trends, along with the C-band accelerated clearing incentive payments expected to be received subject to the achievement of certain milestones and the discount rate applied to those cash flows. A change in estimated future cash flows or other assumptions could change our estimated fair values and result in future impairments. The conclusion of our analysis was that the fair value of our reporting unit was greater than its carrying value, resulting in no impairment of goodwill.

The carrying amounts of goodwill consisted of the following (in thousands):


	As of December 31, 2019		As of March 31,2020
Goodwill	$	6,780,827	$	6,780,827
Accumulated impairment losses	(4,160,200)		(4,160,200)
Net carrying amount	$	2,620,627	$	2,620,627

(b) Orbital Locations, Trade Name and Other Intangible Assets

Orbital Locations. Intelsat is authorized by governments to operate satellites at certain orbital locations—i.e., longitudinal coordinates along the Clarke Belt. The Clarke Belt is the part of space approximately 35,800 kilometers above the plane of the equator where geostationary orbit may be achieved. Various governments acquire rights to these orbital locations through filings made with the International Telecommunication Union, a sub-organization of the United Nations. We will continue to have rights to operate satellites at our orbital locations so long as we maintain our authorizations to do so.

Our rights to operate at orbital locations can be used and sold individually; however, since satellites and customers can be and are moved from one orbital location to another, our rights are used in conjunction with each other as a network that can be adapted to meet the changing needs of our customers and market demands. Due to the interchangeable nature of orbital locations, the aggregate value of all of the orbital locations is used to measure the extent of impairment, if any.

We determined the estimated fair value of our rights to operate at orbital locations by using the build-up method to determine cash flows for the income approach, with the resulting projected cash flows discounted at an appropriate weighted average cost of capital. Under the build-up approach, the amount a reasonable investor would be willing to pay for the right to operate a satellite business using orbital locations is calculated by first estimating the cash flows that typical market participants might assume could be available from the right to operate satellites using the subject location in a similar market. It is assumed that rather than acquiring such

a business as a going concern, the buyer would hypothetically start with the right to operate satellites at orbital locations and build a new business with similar attributes from the beginning. Thus, the buyer is assumed to incur the start-up costs and losses typically associated with the going concern value and pay for all other tangible and intangible assets.

The key assumptions used in estimating the fair values of our rights to operate at our orbital locations included the following: (i) market penetration leading to revenue growth, (ii) profit margin, (iii) duration and profile of the build-up period, (iv) estimated start-up costs and losses incurred during the build-up period and (v) weighted average cost of capital.

We completed our analysis of the estimated fair value of our rights to operate at certain orbital locations in connection with the analysis of goodwill described above and concluded that the fair value was greater than the carrying value, resulting in no impairment.

Trade Name. We have implemented the relief from royalty method to determine the estimated fair value of the Intelsat trade name. The relief from royalty analysis is comprised of two major steps: (i) a determination of the hypothetical royalty rate, and (ii) the subsequent application of the royalty rate to projected revenue. In determining the hypothetical royalty rate utilized in the relief from royalty approach, we considered comparable license agreements, an excess earnings analysis to determine aggregate intangible asset earnings, and other qualitative factors, each of which is considered a Level 3 input within the fair value hierarchy under ASC 820.

The key assumptions used in our model to estimate the fair value of the Intelsat trade name included forecasted revenues, the royalty rate, the tax rate and the discount rate. We completed our analysis of the estimated fair value of the Intelsat trade name in connection with the analysis of goodwill described above and it resulted in an impairment of our trade name intangible asset of $12.2 million, which is included within impairment of non-amortizable intangible assets in the condensed consolidated statements of operations.

The carrying amounts of acquired intangible assets not subject to amortization consisted of the following (in thousands):


	As of December 31, 2019		As of March 31,2020
Orbital locations	$	2,387,700	$	2,387,700
Trade name	65,200		53,000
Total non-amortizable intangible assets	$	2,452,900	$	2,440,700

Other Intangible Assets. The Company evaluated acquired intangible assets subject to amortization for potential impairment using internal projections of undiscounted cash flows expected to result from the use and eventual disposal of the assets. The key assumptions included in our model were projected growth rates, cost of capital, effective tax rates, and industry and economic trends. A change in estimated future cash flows or other assumptions could change our estimated fair values and result in future impairments. The conclusion of our analysis was that the undiscounted cash flows of the asset group were greater than its carrying value, resulting in no impairment.

The carrying amounts and accumulated amortization of acquired intangible assets subject to amortization consisted of the following (in thousands):


	As of December 31, 2019										As of March 31, 2020
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Backlog and other	$	743,760	$	(713,205)	$	30,555	$	743,760	$	(715,568)	$	28,192
Customer relationships	534,030		(287,833)		246,197		534,030		(293,246)		240,784
Total	$	1,277,790	$	(1,001,038)	$	276,752	$	1,277,790	$	(1,008,814)	$	268,976

Intangible assets are amortized based on the expected pattern of consumption. Amortization expense was $8.6 million and $7.8 million for the three months ended March 31, 2019 and 2020, respectively.

Debt

3 Months Ended

Mar. 31, 2020

Debt Disclosure [Abstract]

Debt

The carrying values and fair values of our notes payable and debt were as follows (in thousands):


	As of December 31, 2019						As of March 31, 2020
	Carrying Value		Fair Value		Carrying Value		Fair Value
Intelsat S.A.:
4.5% Convertible Senior Notes due June 2025	$	402,500	$	265,231	$	402,500	$	82,513
Unamortized prepaid debt issuance costs and discount on 4.5% Convertible Senior Notes	(133,310)		—		(129,037)		—


	As of December 31, 2019			As of March 31, 2020
	Carrying Value	Fair Value	Carrying Value	Fair Value
Total Intelsat S.A. obligations	269,190	265,231	273,463	82,513
Intelsat Luxembourg:
7.75% Senior Notes due June 2021	421,219	336,975	421,219	202,185
Unamortized prepaid debt issuance costs on 7.75% Senior Notes	(1,257)	—	(1,045)	—
8.125% Senior Notes due June 2023	1,000,000	590,000	1,000,000	190,000
Unamortized prepaid debt issuance costs on 8.125% Senior Notes	(5,838)	—	(5,465)	—
12.5% Senior Notes due November 2024	403,350	277,152	403,350	118,605
Unamortized prepaid debt issuance costs and discount on 12.5% Senior Notes	(184,344)	—	(180,047)	—
Total Intelsat Luxembourg obligations	1,633,130	1,204,127	1,638,012	510,790
Intelsat Connect Finance:
9.5% Senior Notes due February 2023	1,250,000	865,625	1,250,000	431,250
Unamortized prepaid debt issuance costs and discount on 9.5% Senior Notes	(27,741)	—	(25,833)	—
Total Intelsat Connect Finance obligations	1,222,259	865,625	1,224,167	431,250
Intelsat Jackson:
9.5% Senior Secured Notes due September 2022	490,000	562,275	490,000	534,100
Unamortized prepaid debt issuance costs and discount on 9.5% Senior Secured Notes	(11,204)	—	(10,312)	—
8% Senior Secured Notes due February 2024	1,349,678	1,380,046	1,349,678	1,282,194
Unamortized prepaid debt issuance costs and premium on 8% Senior Secured Notes	(3,903)	—	(3,702)	—
5.5% Senior Notes due August 2023	1,985,000	1,687,250	1,985,000	1,161,225
Unamortized prepaid debt issuance costs on 5.5% Senior Notes	(8,723)	—	(8,170)	—
9.75% Senior Notes due July 2025	1,885,000	1,729,488	1,885,000	1,178,125
Unamortized prepaid debt issuance costs on 9.75% Senior Notes	(20,487)	—	(19,786)	—
8.5% Senior Notes due October 2024	2,950,000	2,669,750	2,950,000	1,740,500
Unamortized prepaid debt issuance costs and premium on 8.5% Senior Notes	(12,916)	—	(12,365)	—
Senior Secured Credit Facilities due November 2023	2,000,000	1,985,000	2,000,000	1,840,000
Unamortized prepaid debt issuance costs and discount on Senior Secured Credit Facilities	(22,149)	—	(20,887)	—
Senior Secured Credit Facilities due January 2024	395,000	398,950	395,000	361,425
Unamortized prepaid debt issuance costs and discount on Senior Secured Credit Facilities	(1,600)	—	(1,512)	—
6.625% Senior Secured Credit Facilities due January 2024	700,000	712,250	700,000	644,000
Unamortized prepaid debt issuance costs and discount on Senior Secured Credit Facilities	(2,832)	—	(2,677)	—
Total Intelsat Jackson obligations	11,670,864	11,125,009	11,675,267	8,741,569
Eliminations:
8.125% Senior Notes of Intelsat Luxembourg due June 2023 owned by Intelsat Jackson	(111,663)	(65,881)	(111,663)	(21,216)
Unamortized prepaid debt issuance costs on 8.125% Senior Notes	652	—	610	—
12.5% Senior Notes of Intelsat Luxembourg due November 2024 owned by Intelsat Connect Finance, Intelsat Jackson and Intelsat Envision	(403,245)	(277,080)	(403,245)	(118,574)


	As of December 31, 2019						As of March 31, 2020
	Carrying Value		Fair Value		Carrying Value		Fair Value
Unamortized prepaid debt issuance costs and discount on 12.5% Senior Notes	184,296		—		180,001		—
Total eliminations:	(329,960)		(342,961)		(334,297)		(139,790)
Total Intelsat S.A. debt	$	14,465,483	$	13,117,031	$	14,476,612	$	9,626,332

The fair value for publicly traded instruments is determined using quoted market prices, and the fair value for non-publicly traded instruments is based upon composite pricing from a variety of sources, including market leading data providers, market makers, and leading brokerage firms. Substantially all of the inputs used to determine the fair value of our debt are classified as Level 1 inputs within the fair value hierarchy under ASC 820, except for our senior secured credit facilities and our 2025 Convertible Notes, the inputs for which are classified as Level 2.

Intelsat S.A. 2025 Convertible Notes

In June 2018, we completed an offering of 15,498,652 Intelsat S.A. common shares, nominal value $0.01 per share (the “Common Shares Offering”), at a public offering price of $14.84 per common share, and we completed an offering of $402.5 million aggregate principal amount of the 2025 Convertible Notes. These notes are guaranteed by a direct subsidiary of Intelsat Luxembourg, Intelsat Envision. The net proceeds from the Common Shares Offering and 2025 Convertible Notes offering were used to repurchase approximately $600 million aggregate principal amount of Intelsat Luxembourg’s 7.75% Senior Notes due 2021 (the “2021 Luxembourg Notes”) in privately negotiated transactions with individual holders in June 2018. In connection with the repurchase of the 2021 Luxembourg Notes, we recognized a net gain on early extinguishment of debt of $22.1 million consisting of the difference between the carrying value of debt repurchased and the total cash amount paid (including related fees and expenses), together with a write-off of unamortized debt issuance costs. We used the remaining net proceeds of the Common Shares Offering and 2025 Convertible Notes offering for further repurchases of 2021 Luxembourg Notes and for other general corporate purposes, including repurchases of other tranches of debt of Intelsat S.A.’s subsidiaries.

The 2025 Convertible Notes mature on June 15, 2025 unless earlier repurchased, converted or redeemed, as set forth in the 2025 Indenture. Holders may elect to convert their notes depending upon the trading price of our common shares and under other conditions set forth in the 2025 Indenture until December 15, 2024, and thereafter without regard to any conditions. The initial conversion rate is 55.0085 common shares per $1,000 principal amount of notes, which is equivalent to an initial conversion price of approximately $18.18 per common share, subject to customary adjustments, and will be increased upon the occurrence of specified events set forth in the 2025 Indenture. We may redeem the 2025 Convertible Notes at our option, on or after June 15, 2022, and prior to the forty-second scheduled trading day preceding the maturity date, in whole or in part, depending upon the trading price of our common shares as set forth in the optional redemption provisions in the 2025 Indenture or in the event of certain developments affecting taxation with respect to the 2025 Convertible Notes. Based on the closing price of our common shares of $1.53 on March 31, 2020, the if-converted value of the 2025 Convertible Notes did not exceed the aggregate principal amount.

In accounting for the transaction, the 2025 Convertible Notes were separated into liability and equity components. The carrying amount of the liability component was calculated by measuring the fair value of a similar debt instrument that does not have an associated convertible feature. The carrying amount of the equity component is $149.4 million, which is also recognized as a discount on the 2025 Convertible Notes and represents the value assigned to the conversion option which was determined by deducting the fair value of the liability component from the par value of the 2025 Convertible Notes. The $149.4 million equity component was included in additional paid-in capital on our condensed consolidated balance sheets as of both December 31, 2019 and March 31, 2020, and will not be remeasured as long as it continues to meet the conditions for equity classification. The excess of the principal amount of the liability component over its carrying amount was recorded as a discount on the 2025 Convertible Notes and will be amortized to interest expense over the contractual term of the 2025 Convertible Notes at an effective interest rate of 13.0%.

We incurred debt issuance costs of $12.7 million related to the 2025 Convertible Notes, which were allocated to the liability and equity components based on their relative values. Issuance costs attributable to the liability component were $7.3 million and will be amortized to interest expense using the effective interest method over the contractual term of the 2025 Convertible Notes. Issuance costs attributable to the equity component were netted against the equity component in additional paid-in capital.

Interest expense related to the 2025 Convertible Notes was as follows (in thousands):


	Three Months Ended March 31, 2019		Three Months Ended March 31, 2020
Coupon interest	$	4,528	$	4,528
Amortization of discount and prepaid debt issuance costs	3,754		4,273
Total interest expense	$	8,282	$	8,801

Intelsat Jackson Senior Secured Credit Agreement and the Company and Certain of its Subsidiaries' Indentures

The commencement of the Chapter 11 Cases constituted an immediate event of default under Intelsat Jackson’s secured credit agreement, dated as of January 12, 2011 (as amended, the “Intelsat Jackson Secured Credit Agreement”), as well as under the indentures governing certain of the Company and its subsidiaries’ senior secured notes and senior notes, resulting in the automatic and immediate acceleration of substantially all of our outstanding debt. Any efforts to enforce payment obligations related to the acceleration of our debt have been automatically stayed as a result of the filing of the Chapter 11 Cases, and the creditors’ rights of enforcement are subject to the applicable provisions of the Bankruptcy Code.

In addition, on April 27, 2020, our London Inter-Bank Offered Rate loans under the Intelsat Jackson Secured Credit Agreement were converted to Alternate Base Rate (“ABR”) loans. We expect to pay interest on the floating rate term loans under the Intelsat Jackson Secured Credit Agreement at the rate applicable to ABR loans.

Debtor-in-Possession Financing Commitment

Prior to the commencement of the Chapter 11 Cases, Intelsat Jackson entered into a Commitment Letter with certain Commitment Parties regarding a DIP Facility. See Note 15—Subsequent Events.

Derivative Instruments and Hedging Activities

3 Months Ended

Mar. 31, 2020

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

Interest Rate Cap Contracts

As of December 31, 2019 and March 31, 2020, we held interest rate cap contracts with an aggregate notional value of $2.4 billion that mature in February 2021. These interest rate cap contracts, which were entered into in 2017 and amended in 2018, are designed to mitigate our risk of interest rate increases on the floating rate portion of our senior secured credit facilities (see Note 10—Debt). The contracts have not been designated for hedge accounting treatment in accordance with ASC 815, Derivatives and Hedging (“ASC 815”), and the changes in fair value of these instruments, net of payments received, are recognized in the condensed consolidated statements of operations during the period of change. We received $3.6 million in settlement payments related to the interest rate cap contracts for the three months ended March 31, 2019 with no comparable amounts for the three months ended March 31, 2020.

Preferred Stock Warrant and Common Stock Warrant

During 2017, we were issued a warrant to purchase preferred shares of one of our investments. We concluded that the warrant is a free-standing derivative in accordance with ASC 815. As of December 31, 2019 and March 31, 2020, the fair value of the preferred stock warrant was zero. During 2019, we were issued a warrant to purchase common shares of a separate investment. We concluded that the warrant is a free-standing derivative in accordance with ASC 815.

The following table sets forth the fair value of our derivatives by category (in thousands):


Derivatives not designated as hedging instruments	Classification	As of December 31, 2019		As of March 31,2020
Common stock warrant	Other assets	$	3,239	$	3,239
Interest rate cap contracts	Other assets	372		37
Total derivatives		$	3,611	$	3,276

The following table sets forth the effect of the derivative instruments in our condensed consolidated statements of operations (in thousands):


Derivatives not designated as hedging instruments	Classification	Three Months Ended March 31, 2019		Three Months Ended March 31, 2020
Interest rate cap contracts	Loss included in interest expense, net	$	(8,618)	$	(335)
Preferred stock warrant	Loss included in other income, net	(908)		—
Total loss on derivative financial instruments				$	(9,526)	$	(335)

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income TaxesIn February 2018, the FASB issued ASU 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220)—Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (“ASU 2018-02”), which allows for an optional reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the U.S. Tax Cuts and Jobs Act (the "Act"), which was signed into law on December 22, 2017. Consequently, the amendments eliminated the stranded tax effects resulting from the Act for those entities that elect the optional reclassification. ASU 2018-02 is effective for all entities for interim and annual periods beginning after December 15, 2018. We adopted ASU 2018-02 in the first quarter of 2019, which resulted in a reclassification of stranded tax effects of $16.2 million from accumulated other comprehensive loss to accumulated deficit. The Act includes a number of provisions, including the lowering of the U.S. corporate tax rate from 35 percent to 21 percent, effective January 1, 2018. The Act limits our U.S. interest expense deductions to approximately 30 percent of EBITDA through December 31, 2021 and approximately 30 percent of earnings before net interest and taxes thereafter. The Act also introduced a new minimum tax, the Base Erosion Anti-Abuse Tax (“BEAT”). We are treating the BEAT as a period cost. Effective January 1, 2019, the Luxembourg corporate tax rate decreased from 26.01% to 24.94%. This resulted in a decrease in deferred tax assets and corresponding valuation allowance. The Company recognized the income tax effects of the Act in its 2017 financial statements in accordance with Staff Accounting Bulletin No. 118, which provides SEC staff guidance for the application of ASC 740, Income Taxes, in the reporting period in which the Act was signed into law. The Company measures deferred tax assets and liabilities using enacted tax rates that will apply in the years in which the temporary differences are expected to be recovered or paid. Accordingly, the Company’s U.S. deferred tax assets and liabilities were remeasured to reflect the reduction in the U.S. corporate income tax rate from 35 percent to 21 percent, resulting in a $28.0 million decrease in net deferred tax liabilities as of December 31, 2017. On July 2, 2018, we implemented a series of internal transactions and related steps that reorganized the ownership of certain assets among our subsidiaries (the “2018 Internal Reorganization”). The 2018 Internal Reorganization resulted in the majority of our operations being owned by a U.S.-based partnership, with certain of our wholly-owned Luxembourg and U.S. subsidiaries as partners. In response to the COVID-19 pandemic, on March 18, 2020, the Families First Coronavirus Response Act (the “FFCR Act”) was enacted, and on March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was enacted. The FFCR Act and the CARES Act contain numerous income tax provisions, such as increasing the 30 percent adjusted taxable income threshold to 50 percent for taxable years beginning in 2019 and 2020 for purposes of determining allowable business interest expense deductions. In addition, the CARES Act repeals the 80 percent limitation for taxable years beginning before January 1, 2021 (enacted by the Act) and it further specifies that net operating losses arising in a taxable year beginning after December 31, 2017, and before January 1, 2021, are allowed as a carryback to each of the five taxable years preceding the taxable year of such losses. Modifications to the tax rules for the carryback of net operating losses and business interest limitations resulted in a federal tax refund of approximately $8.1 million for the three months ended March 31, 2020. The majority of our operations are located in taxable jurisdictions, including Luxembourg, the U.S. and the United Kingdom (“UK”). Due to our cumulative losses in recent years, and the inherent uncertainty associated with the realization of taxable income in the foreseeable future, we recorded a full valuation allowance against the cumulative net operating losses generated in Luxembourg. The difference between tax expense (benefit) reported in the condensed consolidated statements of operations and tax computed at statutory rates is attributable to the valuation allowance on losses generated in Luxembourg, the provision for foreign taxes, which were principally in the U.S. as a result of the final BEAT regulations and the UK, as well as withholding taxes on revenue earned in some of the foreign markets in which we operate, offset by the tax benefit resulting from the impacts of the CARES Act. As of both December 31, 2019 and March 31, 2020, our gross unrecognized tax benefits were $25.0 million (including interest and penalties), of which $21.5 million, if recognized, would affect our effective tax rate. As of December 31, 2019 and March 31, 2020, we had recorded reserves for interest and penalties in the amount of $0.6 million and less than $0.1 million, respectively. We continue to recognize interest and, to the extent applicable, penalties with respect to the unrecognized tax benefits as income tax expense. Since December 31, 2019, the change in the balance of unrecognized tax benefits has consisted of an increase of $0.1 million related to current tax positions and a nominal decrease related to prior tax positions. We operate in various taxable jurisdictions throughout the world, and our tax returns are subject to audit and review from time to time. We consider Luxembourg, the U.S., the UK and Brazil to be our significant tax jurisdictions. Our Luxembourg, U.S., UK and Brazilian subsidiaries are subject to income tax examination for periods after December 31, 2014. Within the next twelve months, we believe that there are no jurisdictions in which the outcome of unresolved tax issues or claims is likely to be material to our results of operations, financial position or cash flows. During 2019, the Company made payments to the government of India in the amount of $7.0 million with respect to ongoing administrative proceedings. We believe it is more likely than not that the positions which we have presented in these matters will result in a favorable outcome for the Company. As a result, the payments have been recorded in taxes receivable. Effective January 31, 2020, the UK formally exited the European Union ("EU"). As a result of the withdrawal, existing tax reliefs and exemptions on intra-European transactions will likely cease to apply to transactions between UK entities and EU entities. In addition, transactions with non-EU countries, such as the U.S., may also be affected. As of March 31, 2020, all relevant tax laws and treaties remained unchanged and the tax consequences were unknown. Therefore, we have not recognized any impacts of the withdrawal in the income tax provision as of March 31, 2020. We will recognize any impacts to the tax provision when changes in tax laws or treaties between the UK and the EU or individual EU member states are enacted. On December 2, 2019, the U.S. Department of Treasury and the U.S. Internal Revenue Service released final regulations with respect to BEAT as enacted by the 2017 Tax Reform Act. These regulations represent the final version of proposed regulations which were released in December 2018. The BEAT is a minimum tax established by the Act that subjects certain payments made by U.S. corporations or subsidiaries to foreign related parties to a secondary federal income tax regime in the U.S. The final regulations clarify which taxpayers are subject to the BEAT and how the BEAT rules apply to certain payments and transactions. We have adopted the final BEAT regulations as of the release date. These regulations are effective for the Company as of its tax year ended December 31, 2018. The Company included the impact of BEAT tax expense for the final regulations related to both the 2018 and 2019 tax years in the fourth quarter of 2019.

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies We are subject to litigation in the ordinary course of business. Management does not believe that the resolution of any of those pending proceedings would have a material adverse effect on our financial position or results of operations. On May 13, 2020, the Company and certain of its subsidiaries filed voluntary petitions for relief under Chapter 11 of the Bankruptcy Code in Bankruptcy Court. As a result of such bankruptcy filings, substantially all proceedings pending against the Debtors have been stayed.

Related Party Transactions	3 Months Ended
Related Party Transactions	Mar. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions (a) Shareholders’ Agreements Certain shareholders of Intelsat Global S.A. entered into shareholders’ agreements on February 4, 2008. The shareholders’ agreements were assigned to Intelsat S.A. by amendments effective as of March 30, 2012 in connection with our initial public offering (the "IPO") in April 2013, and then terminated in December 2018 and replaced by a new agreement. The new shareholders agreement provides, among other things, specific rights to and limitations upon the holders of Intelsat S.A.’s share capital with respect to shares held by such holders. (b) Governance Agreement Prior to the consummation of the IPO, we entered into a governance agreement with our shareholder affiliated with BC Partners (the “BC Shareholder”), our shareholder affiliated with Silver Lake (the “Silver Lake Shareholder”) and David McGlade, our Non-Executive Chairman. This agreement was terminated in December 2018 and replaced with a new agreement between the BC Shareholder and the Company, containing provisions relating to the composition of our board of directors and certain other matters. (c) Indemnification Agreements We have entered into agreements with our executive officers and directors to provide contractual indemnification in addition to the indemnification provided for in our articles of incorporation. (d) Horizons Holdings We have a 50% ownership interest in Horizons Holdings as a result of a joint venture with JSAT (see Note 8(a)—Investments—Horizons Holdings). (e) Horizons-3 Satellite LLC We have a 50% ownership interest in Horizons 3 as a result of a joint venture with JSAT (see Note 8(b)—Investments—Horizons-3 Satellite LLC).

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Voluntary Reorganization under Chapter 11 On May 13, 2020, the Debtors (as defined in Note 1—General above) voluntarily commenced the Chapter 11 Cases under the Bankruptcy Code in the Bankruptcy Court. Primary factors causing the filing for Chapter 11 protection included the Company’s intention to participate in the accelerated clearing process of C-band spectrum set forth in the FCC’s final order on the topic, requiring the Company to incur significant costs now related to clearing activities well in advance of receiving reimbursement for such costs, as well as the economic slowdown impacting the Company and several of its end markets due to COVID-19. On May 26, 2020, the Company filed a written commitment with the FCC to accelerate clearing of the C-band spectrum in the U.S. The Chapter 11 process can be unpredictable and involves significant risks and uncertainties. The Debtors have received initial approval from the Bankruptcy Court to maintain business-as-usual operations and uphold their respective commitments to their stakeholders, including employees, customers, and vendors, during the restructuring process, subject to the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code. While the Chapter 11 Cases are pending, the Debtors do not anticipate making interest payments due under their respective unsecured debt instruments; however, the Debtors expect to pay all interest payments in full as they come due under their respective senior secured debt instruments. During the year ended December 31, 2019, the total aggregate amount of interest paid pursuant to our unsecured debt instruments was $768.2 million, and for the three months ended March 31, 2020 was $146.5 million. The total aggregate amount of interest payments due under our unsecured debt instruments for the remainder of 2020 which we do not expect to pay is $638.9 million. In addition, prior to the commencement of the Chapter 11 Cases, the Company entered into the Commitment Letter with the Commitment Parties, pursuant to which, and subject to the satisfaction of certain customary conditions, including the approval of the Bankruptcy Court, the Commitment Parties have agreed to backstop the DIP Facility, in an aggregate principal amount of $1.0 billion. Notice of Delisting On May 20, 2020, the New York Stock Exchange (“NYSE”) filed a Form 25 with the SEC to delist the Company’s common shares, $0.01 par value from the NYSE. The delisting became effective 10 days after the Form 25 was filed. The deregistration of the common shares under Section 12(b) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) will become effective 90 days after the filing date of the Form 25, at which point the common shares will be deemed registered under Section 12(g) of the Exchange Act. The Company’s common shares began trading on the OTC Pink Marketplace on May 19, 2020 under the symbol “INTEQ.”

General (Policies)	3 Months Ended
General (Policies)	Mar. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements of Intelsat S.A. and its subsidiaries (“Intelsat S.A.,” “we,” “us,” “our” or the “Company”) have not been audited, but are prepared in accordance with United States generally accepted accounting principles (“U.S. GAAP”) for interim financial information. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. References to U.S. GAAP issued by the Financial Accounting Standards Board (“FASB”) in these footnotes are to the FASB Accounting Standards Codification (“ASC”). The unaudited condensed consolidated financial statements include all adjustments (consisting only of normal and recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of these financial statements. The results of operations for the periods presented are not necessarily indicative of operating results for the full year or for any future period. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2019, on file with the U.S. Securities and Exchange Commission ("SEC").
Use of Estimates	Use of Estimates The preparation of these condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of these condensed consolidated financial statements, the reported amounts of revenues and expenses during the reporting periods, and the disclosures of contingent liabilities. Accordingly, ultimate results could differ from those estimates.
Cash and Cash Equivalents and Restricted Cash	Cash and Cash Equivalents and Restricted CashCash and cash equivalents consist of cash on hand and highly liquid investments with original maturities of three months or less, which are generally time deposits with banks and money market funds. The carrying amount of these investments approximates fair value. Restricted cash represents legally restricted amounts being held as a compensating balance for certain outstanding letters of credit.
Recently Adopted and Issued Accounting Pronouncements	Recently Adopted Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”), which changes how companies measure and recognize credit impairment for any financial assets. The standard requires companies to immediately recognize an estimate of credit losses expected to occur over the remaining life of the financial assets that are within the scope of the standard. We adopted ASU 2016-13 and its amendments in the first quarter of 2020, on a modified retrospective basis. The adoption of ASU 2016-13 and its amendments increased our reserve for credit losses by $0.9 million as of January 1, 2020. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment (“ASU 2017-04”), which is intended to simplify the subsequent measurement of goodwill. The amendments in ASU 2017-04 modify the concept of impairment from the condition that exists when the carrying amount of goodwill exceeds its fair value to the condition that exists when the carrying amount of a reporting unit exceeds its fair value. An entity will no longer determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities, as if that reporting unit had been acquired in a business combination. We adopted ASU 2017-04 in the first quarter of 2020, on a prospective basis. As a result, we will measure impairment using the difference between the carrying amount and the fair value of the reporting unit, if required. For the three months ended March 31, 2020, we conducted a goodwill impairment analysis and determined the fair value of our reporting unit to be greater than its carrying value, resulting in no impairment of goodwill. See Note 9—Goodwill and Other Intangible Assets for further information. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820)—Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”), as part of its disclosure framework project to improve the effectiveness of disclosures in the notes to financial statements. Changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty were applied prospectively for only the most recent interim period presented. All other amendments were applied retrospectively for all periods presented. ASU 2018-13 and its amendments were adopted by the Company in the first quarter of 2020. Recently Issued Accounting Pronouncements In August 2018, the FASB issued ASU 2018-14, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20)—Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans (“ASU 2018-14”), as part of its disclosure framework project to improve the effectiveness of disclosures in the notes to financial statements. ASU 2018-14 modifies and clarifies disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The amendments remove certain disclosure requirements and require additional disclosures. ASU 2018-14 will be effective for the Company for annual periods in fiscal years ending after December 15, 2020, on a retrospective basis to all periods presented. We are in the process of evaluating the impact that ASU 2018-14 will have on our condensed consolidated financial statements and associated disclosures. In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting For Income Taxes (“ASU 2019-12”). The standard removes certain exceptions for recognizing deferred taxes for investments, performing intra-period allocation and calculating income taxes in interim periods. It also adds guidance to reduce complexity in certain areas, including recognizing deferred taxes for tax goodwill and allocating taxes to members of a consolidated group. ASU 2019-12 will be effective for the Company for annual periods in fiscal years ending after December 15, 2020. We are in the process of evaluating the impact that ASU 2019-12 will have on our condensed consolidated financial statements and associated disclosures.
Revenue Recognition	Revenue Recognition We earn revenue primarily by providing services to our customers using our satellite transponder capacity. Our customers generally obtain satellite capacity from us by placing an order pursuant to one of several master customer service agreements. On-network services are comprised primarily of services delivered on our owned network infrastructure, as well as commitments for third-party capacity, generally long-term in nature, that we integrate and market as part of our owned infrastructure. In the case of third-party services in support of government applications, the commitments for third-party capacity are shorter and matched to the government contracting period, and thus remain classified as off-network services. Off-network services can include transponder services and other satellite-based transmission services, such as mobile satellite services (“MSS”), which are sourced from other operators, often in frequencies not available on our network. Under the category Off-Network and Other Revenues, we also include revenues from consulting and other services. For each service type, the price per unit in our contracts is generally fixed for each defined time period. While the number of units or price per unit in our multi-year contracts may be different by year or another time period, the number of units and price per unit are fixed for each defined time period and the total contract price is fixed. To determine the proper revenue recognition method for contracts, we evaluate whether two or more services should be combined and accounted for as a single performance obligation. Our specific revenue recognition policies are as follows: Satellite Utilization Charges The Company’s contracts for satellite utilization services often contain multiple service orders for the provision of capacity on or over different beams, satellites, frequencies, geographies or time periods. Under each separate service order, the Company’s satellite services, comprised of transponder services, managed services, channel services, and occasional use managed services, are delivered in a series of time periods that are distinct from each other and have the same pattern of transfer to the customer. In each period, the Company’s obligation is to make those services available to the customer. Throughout each service period, the Company provides services that are able to be used continuously, and the customer simultaneously receives and consumes the benefits provided by the Company. We believe that, given that our services are stand-ready obligations that are available continuously, the passage of time most faithfully reflects our satisfaction of the performance obligation. We also have certain obligations, including providing spare or substitute capacity if available, in the event of satellite service failure under certain long-term agreements. While we are generally not obligated to refund satellite utilization payments previously made, credits may be granted for sustained service outages in certain limited circumstances. Similar to satellite utilization charges, we have determined that the customer simultaneously receives and consumes benefits provided by the Company for satellite related consulting and technical services, tracking, telemetry and commanding services (“TT&C”) and in-orbit backup services, as detailed below. Therefore, similar to satellite utilization charges, we believe that the passage of time most faithfully reflects our satisfaction of the performance obligation for these services: Satellite-Related Consulting and Technical Services We recognize revenue from the provision of consulting services as those services are performed. We recognize revenue for consulting services with specific performance obligations, such as transfer orbit support services or training programs over the service period. TT&C We earn TT&C services revenue from providing operational services to other satellite owners and from certain customers on our satellites. TT&C agreements entered into in connection with our satellite utilization contracts are typically for the period of the related service agreement. We recognize this revenue over the term of the service agreement. In-Orbit Backup Services We provide back-up transponder capacity that is held on reserve for certain customers on agreed-upon terms. We recognize revenues for in-orbit backup services over the term of the related agreement. Revenue Share Arrangements We recognize revenues under revenue share agreements for satellite-related services either on a gross or net basis in accordance with principal versus agent considerations. We occasionally sell products or services individually or in some combination to our customers. When products or services are sold together, we allocate revenue for each performance obligation based on each obligation’s relative selling price. In these arrangements, revenue for products is recognized when the transfer of control passes to the customer, while service revenue is recognized over the service term. Contract Assets Contract assets include unbilled amounts typically resulting from sales under our long-term contracts when the total contract value is recognized on a straight-line basis and the revenue recognized exceeds the amount billed to the customer. Contract Liabilities Contract liabilities consist of advance payments and collections in excess of revenue recognized and deferred revenue. Our contracts at times contain prepayment terms that range from one month to one year in advance of providing the service. As a practical expedient, we do not need to adjust the promised amount of consideration for the effects of a significant financing component if we expect, at contract inception, that the period of time between when the Company transfers a promised good or service to a customer and when the customer pays for that good or service will be one year or less. For a small subset of contracts with advance payments that contain prepayment terms greater than one year and up to fifteen years, we assess whether a significant financing component exists by considering the difference between the amount of promised consideration and the cash selling price of the promised services. The prepayment amount is generally based on a standard methodology that discounts the total of the standard monthly charges over the service term to determine the prepayment amount, resulting in a difference between the amount of promised consideration and the cash selling price of the promised services. The Company considers the timing difference between payment and the promised transfer of services, combined with the Company’s incremental borrowing rates, to determine whether a significant financing component exists. When a significant financing component exists, the amount of revenue recognized exceeds the amount of cash received from the customer. After receiving cash from the customer but prior to the Company providing services, the Company records additional contract liabilities as well as offsetting interest expense to reflect the upfront financing the Company is effectively receiving from the customer. Once the Company begins providing services, additional interest expense is recorded each period using the effective interest method, as well as corresponding additional revenue, which is recognized ratably over the service period. For the three months ended March 31, 2019 and 2020, we recognized revenue of $90.3 million and $86.1 million, respectively, that were included in the contract liability balances as of January 1, 2019 and 2020, respectively. In addition, the total amount of consideration included in contract assets as of January 1, 2019 and 2020 that became unconditional for the three months ended March 31, 2019 and 2020 was $6.2 million and $12.8 million, respectively. Assets Recognized from the Costs to Obtain a Customer Contract We recognize an asset for the incremental costs of obtaining a contract with a customer if we expect the benefit of those costs to be longer than one year. We have determined that our sales incentive program meets the requirements to be capitalized due to the incremental nature of the costs and the expectation that the Company will recover such costs. The assets recognized from the costs to obtain a customer contract are amortized over a period that is consistent with the transfer to the customer of the services to which the asset relates. We capitalized $1.9 million and $1.1 million for our sales incentive program and amortized $1.8 million and $1.6 million for the three months ended March 31, 2019 and 2020, respectively. As of December 31, 2019 and March 31, 2020, capitalized costs relating to our sales incentive program were $9.4 million and $8.9 million, respectively, which were included within other assets in our condensed consolidated balance sheets. Contract Modifications Contracts are often modified to account for changes in contract specifications or requirements. We consider contract modifications to exist when the modification either creates new rights or obligations or changes the existing enforceable rights and obligations of either party. Most of our contract modifications are for goods and services that are distinct from the existing contract, as they consist of additional months of service priced at the Company’s standalone selling prices of the additional services and are therefore treated as separate contracts. For contract modifications that do not result in additional distinct goods or services, the effect of a contract modification on the transaction price and our measure of progress for the performance obligation to which it relates, is recognized as an adjustment to revenue. Significant Judgments We occasionally enter into certain contracts in which the customer makes payments in advance of services to be delivered, which may be years in the future. The reasons for the prepayments in these contracts vary, but generally can be either for the customer’s benefit or for the Company’s benefit (such as the ability to use the cash received from the customer to pay for the construction of a satellite asset). The determination of whether contracts with a prepayment provision contain a significant financing component requires judgment. The Company makes this determination based on various factors, including the differences between the amount of promised consideration and cash selling prices, the length of time between payment and the transfer of services and prevailing interest rates in the market. While most satellite utilization contracts contain multiple performance obligations for each transponder service on different satellites, the service period for the different satellite utilization performance obligations is generally the same time period. In the event that the time period for multiple performance obligations is not the same, we allocate the total transaction price to each performance obligation in an amount based on the estimated relative standalone selling price of the promised good or service underlying such performance obligation. Judgment is required to determine the standalone selling price for each distinct performance obligation. In order to estimate standalone selling prices, we use an adjusted market assessment approach which involves an evaluation of the market and an estimate of the price that our customers are willing to pay, or an expected cost plus a margin approach. When more than one party is involved in providing goods or services to a customer, we generally recognize the transaction on a gross basis due to the level of control that we have prior to the transfer of the good or service. These arrangements include instances where we procure equipment from vendors and sell to third-party customers, when we enter into revenue sharing arrangements with other parties and when we purchase capacity for voice, data and video services provided by third-party commercial satellite operators for which the desired frequency type or geographic coverage is not available on our network. Our third-party capacity arrangements (off-network) are more significant and, in determining whether we are the principal or the agent in these arrangements, we consider whether or not we control the service before it is transferred to the customer. In this determination, we consider the definition of control as set forth in ASC 606, Revenue from Contracts with Customers (“ASC 606”), in ASC 606-10-25-25. When we purchase satellite transponder capacity from a third party, we have the ability to direct the use of and obtain substantially all of the remaining benefits from the purchased capacity. We obtain the right to the service to be performed by the third party, which gives the Company the ability to direct that party to provide the service to the customer on the Company’s behalf. No other third party can direct the use of or obtain any benefits from the capacity. We also considered the factors in ASC 606-10-55-39 in the Company’s determination of control. In the vast majority of cases, when we resell capacity to third party customers, we are primarily responsible for the fulfillment of the services and acceptability of the service. Additionally, the Company has full discretion in establishing the pricing for transponder services with the customer and assumes the credit risk associated with capacity purchased from the third party. In the event the service is not acceptable to the customer, we are required to identify an alternative solution. Based on these considerations, we have concluded that we are the principal in the transaction for these arrangements. When these factors are not met, the Company recognizes revenue for third-party capacity arrangements on a net basis. Judgment is required in determining whether we are the principal or the agent in transactions involving third parties. Remaining Performance Obligations Our remaining performance obligation is our expected future revenue under our existing customer contracts and includes both cancelable and non-cancelable contracts. Our remaining performance obligation was approximately $6.5 billion as of March 31, 2020, approximately 89% of which related to contracts that were non-cancelable and approximately 11% of which related to contracts that were cancelable subject to substantial termination fees. We assess the contract term of our cancelable contracts as the full stated term of the contract assuming each contract is not canceled since the termination penalty upon cancellation is substantive. As of March 31, 2020, the weighted average remaining customer contract life was approximately 4.2 years. Approximately 35%, 24%, and 41% of our total remaining performance obligation as of March 31, 2020 is expected to be recognized as revenue during 2020 and 2021, 2022 and 2023, and 2024 and thereafter, respectively. The amount included in the remaining performance obligation represents the full-service charge for the duration of the contract and does not include termination fees. The amount of the termination fees, which is not included in the remaining performance obligation amount, is generally calculated as a percentage of the remaining performance obligation associated with the contract. In certain cases of breach for non-payment or customer financial distress or bankruptcy, we may not be able to recover the full value of certain contracts or termination fees. Our remaining performance obligation includes 100% of the remaining performance obligation of our consolidated ownership interests, which is consistent with the accounting for our ownership interest in these entities. (b) Business and Geographic Segment Information We operate in a single industry segment in which we provide satellite services to our communications customers around the world. Our revenues are disaggregated by billing region, service type and customer set. Revenue by region is based on the locations of customers to which services are billed. Our satellites are in geosynchronous orbit, and consequently are not attributable to any geographic location. Of our remaining assets, substantially all are located in the U.S.

General (Tables)

3 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Schedule of Cash and Cash Equivalents


	As of December 31, 2019		As of March 31,2020
Cash and cash equivalents	$	810,626	$	782,522
Restricted cash	20,238		18,100
Cash, cash equivalents and restricted cash	$	830,864	$	800,622

Restrictions on Cash and Cash Equivalents


	As of December 31, 2019		As of March 31,2020
Cash and cash equivalents	$	810,626	$	782,522
Restricted cash	20,238		18,100
Cash, cash equivalents and restricted cash	$	830,864	$	800,622

Revenue (Tables)

3 Months Ended

Mar. 31, 2020

Revenue from Contract with Customer [Abstract]

Schedule of Geographic Distribution of Revenue

The following table disaggregates revenue by billing region (in thousands, except percentages):


	Three Months Ended March 31, 2019						Three Months Ended March 31, 2020
North America	$	268,370	51	%	$	235,005	51	%
Europe	61,276		12	%	53,938		12	%
Latin America and Caribbean	65,477		12	%	51,475		11	%
Africa and Middle East	62,420		12	%	61,902		13	%
Asia-Pacific	70,906		13	%	56,500		12	%
Total	$	528,449			$	458,820

Schedule of Off-Network and On-Network Revenues

The following table disaggregates revenue by type of service (in thousands, except percentages):


	Three Months Ended March 31, 2019						Three Months Ended March 31, 2020
On-Network Revenues
Transponder services	$	377,284	71	%	$	331,334	72	%
Managed services	93,201		18	%	72,261		16	%
Channel	691		—	%	426		—	%
Total on-network revenues	471,176		89	%	404,021		88	%
Off-Network and Other Revenues
Transponder, MSS and other off-network services	49,858		9	%	43,688		10	%
Satellite-related services	7,415		1	%	11,111		2	%
Total off-network and other revenues	57,273		11	%	54,799		12	%
Total	$	528,449			$	458,820

Net Loss per Share (Tables)

3 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

Computation of Basic and Diluted Net Loss per Share

The following table sets forth the computation of basic and diluted EPS (in thousands, except per share data or where otherwise noted):


	Three Months Ended March 31, 2019		Three Months Ended March 31, 2020
Numerator:
Net loss attributable to Intelsat S.A.	$	(120,622)	$	(218,771)
Denominator:
Basic weighted average shares outstanding (in millions)	138.9		141.5
Diluted weighted average shares outstanding (in millions):	138.9		141.5
Basic EPS	$	(0.87)	$	(1.55)
Diluted EPS	$	(0.87)	$	(1.55)

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2020

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities Measured and Recorded at Fair Value on Recurring Basis


			Fair Value Measurements as of December 31, 2019
Description	As of December 31, 2019		Level 1		Level 2		Level 3

Assets
Marketable securities⁽¹⁾	$	5,145	$	5,145	$	—	$	—
Undesignated interest rate cap contracts⁽²⁾	372		—		372		—
Common stock warrant⁽³⁾	3,239		—		—		3,239
Total assets	$	8,756	$	5,145	$	372	$	3,239

			Fair Value Measurements as of March 31, 2020
Description	As of March 31, 2020		Level 1		Level 2		Level 3

Assets
Marketable securities⁽¹⁾	$	4,194	$	4,194	$	—	$	—
Undesignated interest rate cap contracts⁽²⁾	37		—		37		—
Common stock warrant⁽³⁾	3,239		—		—		3,239
Total assets	$	7,470	$	4,194	$	37	$	3,239

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation

The following table presents a reconciliation of the preferred and common stock warrants which are measured and recorded at fair value on a recurring basis using Level 3 inputs (in thousands):


	Three Months Ended March 31, 2019		Three Months Ended March 31, 2020
Balance as of beginning of period	$	4,100	$	3,239
Unrealized loss included in other income (expense), net	(908)		—
Balance as of end of period	$	3,192	$	3,239

Retirement Plans and Other Retiree Benefits (Tables)

3 Months Ended

Mar. 31, 2020

Retirement Benefits [Abstract]

Components of Net Periodic Benefit Costs


	Pension Benefits
	Three Months Ended March 31, 2019		Three Months Ended March 31, 2020
Interest cost	$	3,848	$	2,962
Expected return on plan assets	(5,873)		(5,810)
Amortization of unrecognized net loss	1,055		1,600
Net periodic benefit cost	$	(970)	$	(1,248)


	Other Postretirement Benefits
	Three Months Ended March 31, 2019		Three Months Ended March 31, 2020
Interest cost	$	383	$	266
Amortization of unrecognized prior service credits	(636)		(636)
Amortization of unrecognized net gain	(307)		(305)
Net periodic benefit cost	$	(560)	$	(675)

Satellites and Other Property and Equipment (Tables)

3 Months Ended

Mar. 31, 2020

Property, Plant and Equipment [Abstract]

Schedule of Satellites and Other Property and Equipment, Net

Satellites and other property and equipment, net were comprised of the following (in thousands):


	As of December 31, 2019		As of March 31,2020
Satellites and launch vehicles	$	10,407,690	$	10,386,205
Information systems and ground segment	968,482		982,751
Buildings and other	280,109		281,506
Total cost	11,656,281		11,650,462
Less: accumulated depreciation	(6,954,218)		(7,034,255)
Total	$	4,702,063	$	4,616,207

Goodwill and Other Intangible Assets (Tables)

3 Months Ended

Mar. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The carrying amounts of goodwill consisted of the following (in thousands):


	As of December 31, 2019		As of March 31,2020
Goodwill	$	6,780,827	$	6,780,827
Accumulated impairment losses	(4,160,200)		(4,160,200)
Net carrying amount	$	2,620,627	$	2,620,627

Schedule of Carrying Amounts of Acquired Intangible Assets Not Subject to Amortization

The carrying amounts of acquired intangible assets not subject to amortization consisted of the following (in thousands):


	As of December 31, 2019		As of March 31,2020
Orbital locations	$	2,387,700	$	2,387,700
Trade name	65,200		53,000
Total non-amortizable intangible assets	$	2,452,900	$	2,440,700

Schedule of Carrying Amount and Accumulated Amortization of Acquired Intangible Assets Subject to Amortization

The carrying amounts and accumulated amortization of acquired intangible assets subject to amortization consisted of the following (in thousands):


	As of December 31, 2019										As of March 31, 2020
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Backlog and other	$	743,760	$	(713,205)	$	30,555	$	743,760	$	(715,568)	$	28,192
Customer relationships	534,030		(287,833)		246,197		534,030		(293,246)		240,784
Total	$	1,277,790	$	(1,001,038)	$	276,752	$	1,277,790	$	(1,008,814)	$	268,976

Debt (Tables)

3 Months Ended

Mar. 31, 2020

Debt Disclosure [Abstract]

Schedule of Carrying Values and Fair Values of Notes Payable and Long-Term Debt

The carrying values and fair values of our notes payable and debt were as follows (in thousands):


	As of December 31, 2019						As of March 31, 2020
	Carrying Value		Fair Value		Carrying Value		Fair Value
Intelsat S.A.:
4.5% Convertible Senior Notes due June 2025	$	402,500	$	265,231	$	402,500	$	82,513
Unamortized prepaid debt issuance costs and discount on 4.5% Convertible Senior Notes	(133,310)		—		(129,037)		—


	As of December 31, 2019			As of March 31, 2020
	Carrying Value	Fair Value	Carrying Value	Fair Value
Total Intelsat S.A. obligations	269,190	265,231	273,463	82,513
Intelsat Luxembourg:
7.75% Senior Notes due June 2021	421,219	336,975	421,219	202,185
Unamortized prepaid debt issuance costs on 7.75% Senior Notes	(1,257)	—	(1,045)	—
8.125% Senior Notes due June 2023	1,000,000	590,000	1,000,000	190,000
Unamortized prepaid debt issuance costs on 8.125% Senior Notes	(5,838)	—	(5,465)	—
12.5% Senior Notes due November 2024	403,350	277,152	403,350	118,605
Unamortized prepaid debt issuance costs and discount on 12.5% Senior Notes	(184,344)	—	(180,047)	—
Total Intelsat Luxembourg obligations	1,633,130	1,204,127	1,638,012	510,790
Intelsat Connect Finance:
9.5% Senior Notes due February 2023	1,250,000	865,625	1,250,000	431,250
Unamortized prepaid debt issuance costs and discount on 9.5% Senior Notes	(27,741)	—	(25,833)	—
Total Intelsat Connect Finance obligations	1,222,259	865,625	1,224,167	431,250
Intelsat Jackson:
9.5% Senior Secured Notes due September 2022	490,000	562,275	490,000	534,100
Unamortized prepaid debt issuance costs and discount on 9.5% Senior Secured Notes	(11,204)	—	(10,312)	—
8% Senior Secured Notes due February 2024	1,349,678	1,380,046	1,349,678	1,282,194
Unamortized prepaid debt issuance costs and premium on 8% Senior Secured Notes	(3,903)	—	(3,702)	—
5.5% Senior Notes due August 2023	1,985,000	1,687,250	1,985,000	1,161,225
Unamortized prepaid debt issuance costs on 5.5% Senior Notes	(8,723)	—	(8,170)	—
9.75% Senior Notes due July 2025	1,885,000	1,729,488	1,885,000	1,178,125
Unamortized prepaid debt issuance costs on 9.75% Senior Notes	(20,487)	—	(19,786)	—
8.5% Senior Notes due October 2024	2,950,000	2,669,750	2,950,000	1,740,500
Unamortized prepaid debt issuance costs and premium on 8.5% Senior Notes	(12,916)	—	(12,365)	—
Senior Secured Credit Facilities due November 2023	2,000,000	1,985,000	2,000,000	1,840,000
Unamortized prepaid debt issuance costs and discount on Senior Secured Credit Facilities	(22,149)	—	(20,887)	—
Senior Secured Credit Facilities due January 2024	395,000	398,950	395,000	361,425
Unamortized prepaid debt issuance costs and discount on Senior Secured Credit Facilities	(1,600)	—	(1,512)	—
6.625% Senior Secured Credit Facilities due January 2024	700,000	712,250	700,000	644,000
Unamortized prepaid debt issuance costs and discount on Senior Secured Credit Facilities	(2,832)	—	(2,677)	—
Total Intelsat Jackson obligations	11,670,864	11,125,009	11,675,267	8,741,569
Eliminations:
8.125% Senior Notes of Intelsat Luxembourg due June 2023 owned by Intelsat Jackson	(111,663)	(65,881)	(111,663)	(21,216)
Unamortized prepaid debt issuance costs on 8.125% Senior Notes	652	—	610	—
12.5% Senior Notes of Intelsat Luxembourg due November 2024 owned by Intelsat Connect Finance, Intelsat Jackson and Intelsat Envision	(403,245)	(277,080)	(403,245)	(118,574)


	As of December 31, 2019						As of March 31, 2020
	Carrying Value		Fair Value		Carrying Value		Fair Value
Unamortized prepaid debt issuance costs and discount on 12.5% Senior Notes	184,296		—		180,001		—
Total eliminations:	(329,960)		(342,961)		(334,297)		(139,790)
Total Intelsat S.A. debt	$	14,465,483	$	13,117,031	$	14,476,612	$	9,626,332

Schedule of Interest Expense

Interest expense related to the 2025 Convertible Notes was as follows (in thousands):


	Three Months Ended March 31, 2019		Three Months Ended March 31, 2020
Coupon interest	$	4,528	$	4,528
Amortization of discount and prepaid debt issuance costs	3,754		4,273
Total interest expense	$	8,282	$	8,801

Derivative Instruments and Hedging Activities (Tables)

3 Months Ended

Mar. 31, 2020

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Assets at Fair Value

The following table sets forth the fair value of our derivatives by category (in thousands):


Derivatives not designated as hedging instruments	Classification	As of December 31, 2019		As of March 31,2020
Common stock warrant	Other assets	$	3,239	$	3,239
Interest rate cap contracts	Other assets	372		37
Total derivatives		$	3,611	$	3,276

Schedule of Effect of Derivative Instruments on Condensed Consolidated Statements of Operations

The following table sets forth the effect of the derivative instruments in our condensed consolidated statements of operations (in thousands):


Derivatives not designated as hedging instruments	Classification	Three Months Ended March 31, 2019		Three Months Ended March 31, 2020
Interest rate cap contracts	Loss included in interest expense, net	$	(8,618)	$	(335)
Preferred stock warrant	Loss included in other income, net	(908)		—
Total loss on derivative financial instruments				$	(9,526)	$	(335)

General - Cash and Cash Equivalents and Restricted Cash Reconciliation (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Cash and cash equivalents	$ 782,522	$ 810,626
Restricted cash	18,100	20,238
Cash, cash equivalents and restricted cash	$ 800,622	$ 830,864	$ 511,758	$ 507,157

General - Additional Information (Details) - USD ($)	3 Months Ended
General - Additional Information (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019	Jan. 01, 2020	Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase of reserve for credit losses	$ 4,600,000			$ 4,600,000
Impairment for goodwill	0
Cash and cash equivalents	782,522,000			810,626,000
Accumulated deficit	7,723,517,000			$ 7,503,830,000
Income from operations	97,520,000	$ 200,292,000
Net loss	$ 218,215,000	$ 120,042,000
Cumulative Effect, Period of Adoption, Adjustment \| Accounting Standards Update 2016-13
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase of reserve for credit losses			$ 900,000

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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+ Details

Share Capital (Details) - USD ($) $ / shares in Units, $ in Millions	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2018
Equity [Abstract]
Authorized share capital	$ 10.0
Common shares, authorized (in shares)	1,000,000,000.0
Common shares, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common shares, issued (in shares)	142,100,000
Common shares, outstanding (in shares)	142,100,000

Revenue - Additional Information (Details) - USD ($) $ in Thousands		3 Months Ended
	Mar. 31, 2020	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Revenue, Major Customer [Line Items]
Revenue recognized, previously included in contract liability balance		$ 86,100	$ 90,300
Contract assets, unconditional amount		12,800	6,200
Capitalized contract cost	$ 1,100	1,100	1,900
Capitalized contract cost, amortization		1,600	1,800
Capitalized contract cost, net	8,900	8,900		$ 9,400
Remaining performance obligation	$ 6,500,000	$ 6,500,000
Remaining performance obligation, non-cancelable	89.00%	89.00%
Remaining performance obligation, cancelable	11.00%	11.00%
Weighted average remaining customer contract life	4 years 2 months 12 days
Percentage of remaining performance obligation of consolidated interests included		100.00%
Revenue		$ 458,820	528,449
Network Services
Revenue, Major Customer [Line Items]
Revenue		149,400	204,300
Media Services
Revenue, Major Customer [Line Items]
Revenue		205,800	226,000
Government Services
Revenue, Major Customer [Line Items]
Revenue		95,700	93,200
Satellite-related services
Revenue, Major Customer [Line Items]
Revenue		$ 7,900	$ 4,900
Minimum
Revenue, Major Customer [Line Items]
Prepayment term on contracts with customers		1 month
Maximum
Revenue, Major Customer [Line Items]
Prepayment term on contracts with customers		1 year
Small Subset of Customers \| Minimum
Revenue, Major Customer [Line Items]
Prepayment term on contracts with customers		1 year
Small Subset of Customers \| Maximum
Revenue, Major Customer [Line Items]
Prepayment term on contracts with customers		15 years
Largest Customer \| Customer Concentration Risk \| Revenue from Contract with Customer Benchmark
Revenue, Major Customer [Line Items]
Concentration risk, percentage		15.00%	14.00%
Ten Largest Customers \| Customer Concentration Risk \| Revenue from Contract with Customer Benchmark
Revenue, Major Customer [Line Items]
Concentration risk, percentage		42.00%	41.00%

Revenue - Remaining Performance Obligation (Details)	Mar. 31, 2020
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	35.00%
Revenue, remaining performance obligation, period	1 year 9 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	24.00%
Revenue, remaining performance obligation, period	2 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	41.00%
Revenue, remaining performance obligation, period

Revenue - Schedule of Geographic Distribution of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Concentration Risk [Line Items]
Revenue	$ 458,820	$ 528,449
North America
Concentration Risk [Line Items]
Revenue	$ 235,005	$ 268,370
North America \| Revenue from Contract with Customer Benchmark \| Geographic Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	51.00%	51.00%
Europe
Concentration Risk [Line Items]
Revenue	$ 53,938	$ 61,276
Europe \| Revenue from Contract with Customer Benchmark \| Geographic Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	12.00%	12.00%
Latin America and Caribbean
Concentration Risk [Line Items]
Revenue	$ 51,475	$ 65,477
Latin America and Caribbean \| Revenue from Contract with Customer Benchmark \| Geographic Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	11.00%	12.00%
Africa and Middle East
Concentration Risk [Line Items]
Revenue	$ 61,902	$ 62,420
Africa and Middle East \| Revenue from Contract with Customer Benchmark \| Geographic Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	13.00%	12.00%
Asia-Pacific
Concentration Risk [Line Items]
Revenue	$ 56,500	$ 70,906
Asia-Pacific \| Revenue from Contract with Customer Benchmark \| Geographic Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	12.00%	13.00%

Revenue - Schedule of Off-Network and On-Network Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Segment Reporting Information [Line Items]
Revenue	$ 458,820	$ 528,449
On-Network Revenues
Segment Reporting Information [Line Items]
Revenue	404,021	471,176
Off-Network and Other Revenues
Segment Reporting Information [Line Items]
Revenue	54,799	57,273
Transponder, MSS and other off-network services \| On-Network Revenues
Segment Reporting Information [Line Items]
Revenue	331,334	377,284
Transponder, MSS and other off-network services \| Off-Network and Other Revenues
Segment Reporting Information [Line Items]
Revenue	43,688	49,858
Managed services \| On-Network Revenues
Segment Reporting Information [Line Items]
Revenue	72,261	93,201
Channel \| On-Network Revenues
Segment Reporting Information [Line Items]
Revenue	426	691
Satellite-related services \| Off-Network and Other Revenues
Segment Reporting Information [Line Items]
Revenue	$ 11,111	$ 7,415
Service Concentration Risk \| Revenue from Contract with Customer Benchmark \| On-Network Revenues
Segment Reporting Information [Line Items]
Concentration risk, percentage	88.00%	89.00%
Service Concentration Risk \| Revenue from Contract with Customer Benchmark \| Off-Network and Other Revenues
Segment Reporting Information [Line Items]
Concentration risk, percentage	12.00%	11.00%
Service Concentration Risk \| Revenue from Contract with Customer Benchmark \| Transponder, MSS and other off-network services \| On-Network Revenues
Segment Reporting Information [Line Items]
Concentration risk, percentage	72.00%	71.00%
Service Concentration Risk \| Revenue from Contract with Customer Benchmark \| Transponder, MSS and other off-network services \| Off-Network and Other Revenues
Segment Reporting Information [Line Items]
Concentration risk, percentage	10.00%	9.00%
Service Concentration Risk \| Revenue from Contract with Customer Benchmark \| Managed services \| On-Network Revenues
Segment Reporting Information [Line Items]
Concentration risk, percentage	16.00%	18.00%
Service Concentration Risk \| Revenue from Contract with Customer Benchmark \| Channel \| On-Network Revenues
Segment Reporting Information [Line Items]
Concentration risk, percentage	0.00%	0.00%
Service Concentration Risk \| Revenue from Contract with Customer Benchmark \| Satellite-related services \| Off-Network and Other Revenues
Segment Reporting Information [Line Items]
Concentration risk, percentage	2.00%	1.00%

Net Loss per Share - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Jun. 30, 2018
Debt Instrument [Line Items]
Dilutive securities (in shares)	0	0
Weighted average number of shares that could potentially dilute basic EPS in the future	22,700,000	27,300,000
4.5% Convertible Senior Notes due June 2025 \| Intelsat S.A. \| Convertible Debt
Debt Instrument [Line Items]
Senior notes, interest rate	4.50%
Principal amount			$ 402,500,000

Net Loss per Share - Computation of Basic and Diluted Net Loss per Share (Details) - USD ($) $ / shares in Units, $ in Thousands, shares in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Numerator:
Net loss attributable to Intelsat S.A.	$ (218,771)	$ (120,622)
Denominator:
Basic weighted average shares outstanding (in millions) (in shares)	141.5	138.9
Diluted weighted average shares outstanding (in millions) (in shares)	141.5	138.9
Basic EPS (in dollars per share)	$ (1.55)	$ (0.87)
Diluted EPS (in dollars per share)	$ (1.55)	$ (0.87)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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Reference 1: http://www.xbrl.org/2003/role/exampleRef
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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Fair Value Measurements - Schedule of Assets and Liabilities Measured and Recorded at Fair Value on Recurring Basis (Details) - Fair Value, Recurring - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Assets
Marketable securities	$ 4,194	$ 5,145
Total assets	7,470	8,756
Level 1
Assets
Marketable securities	4,194	5,145
Total assets	4,194	5,145
Level 2
Assets
Marketable securities	0	0
Total assets	37	372
Level 3
Assets
Marketable securities	0	0
Total assets	3,239	3,239
Undesignated interest rate cap contracts
Assets
Undesignated interest rate cap contracts/common stock warrant	37	372
Undesignated interest rate cap contracts \| Level 1
Assets
Undesignated interest rate cap contracts/common stock warrant	0	0
Undesignated interest rate cap contracts \| Level 2
Assets
Undesignated interest rate cap contracts/common stock warrant	37	372
Undesignated interest rate cap contracts \| Level 3
Assets
Undesignated interest rate cap contracts/common stock warrant	0	0
Common stock warrant \| Common Stock
Assets
Undesignated interest rate cap contracts/common stock warrant	3,239	3,239
Common stock warrant \| Common Stock \| Level 1
Assets
Undesignated interest rate cap contracts/common stock warrant	0	0
Common stock warrant \| Common Stock \| Level 2
Assets
Undesignated interest rate cap contracts/common stock warrant	0	0
Common stock warrant \| Common Stock \| Level 3
Assets
Undesignated interest rate cap contracts/common stock warrant	$ 3,239	$ 3,239

Fair Value Measurements - Schedule of Assets and Liabilities Measured and Recorded at Fair Value on Recurring Basis (Footnote) (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cost basis of marketable securities sold	$ 0.2		$ 0.3
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cost basis of marketable securities	$ 4.2	$ 4.3

Fair Value Measurement - Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation (Details) - Level 3 - Common and Preferred Stock - Common stock warrant - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance as of beginning of period	$ 3,239	$ 4,100
Unrealized loss included in other income (expense), net	0	(908)
Balance as of end of period	$ 3,239	$ 3,192

Fair Value Measurements - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Fair Value Disclosures [Abstract]
Impairment of non-amortizable intangible assets	$ 12,200	$ 0

Retirement Plans and Other Retiree Benefits - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Amount included in accumulated other comprehensive loss, before tax, that has not yet been recognized in net periodic benefit cost	$ 95.7
Amount included in accumulated other comprehensive loss, net of tax, that has not yet been recognized in net periodic benefit cost	64.3
Recognized compensation expense	2.3	$ 2.1
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Cash contributions made	0.9
Expected contributions remaining in fiscal year	3.1
Other Postretirement Benefits
Defined Benefit Plan Disclosure [Line Items]
Expected contributions during fiscal year	$ 2.9

Retirement Plans and Other Retiree Benefits - Components of Net Periodic Benefit Costs (Income) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 2,962	$ 3,848
Expected return on plan assets	(5,810)	(5,873)
Amortization of unrecognized net (gain) loss	1,600	1,055
Net periodic benefit cost	(1,248)	(970)
Other Postretirement Benefits
Defined Benefit Plan Disclosure [Line Items]
Interest cost	266	383
Amortization of unrecognized prior service credits	(636)	(636)
Amortization of unrecognized net (gain) loss	(305)	(307)
Net periodic benefit cost	$ (675)	$ (560)

Satellites and Other Property and Equipment - Schedule of Satellites and Other Property and Equipment, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Satellites and other property and equipment, cost	$ 11,650,462	$ 11,656,281
Less: accumulated depreciation	(7,034,255)	(6,954,218)
Total	4,616,207	4,702,063
Satellites and launch vehicles
Property, Plant and Equipment [Line Items]
Satellites and other property and equipment, cost	10,386,205	10,407,690
Information systems and ground segment
Property, Plant and Equipment [Line Items]
Satellites and other property and equipment, cost	982,751	968,482
Buildings and other
Property, Plant and Equipment [Line Items]
Satellites and other property and equipment, cost	$ 281,506	$ 280,109

Satellites and Other Property and Equipment - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Impairment of other intangible assets	$ 0
Construction-in-progress	252,300,000			$ 191,500,000
Capitalized interest	4,000,000.0		$ 8,300,000
Depreciation expense	$ 154,400,000		$ 162,500,000
Noncash impairment charge		$ 381,600,000
Write off of the carrying value of the satellite and associated deferred performance incentive obligations		377,900,000
Impairment of prepaid regulatory fees		$ 3,700,000

Investments (Details)	3 Months Ended		12 Months Ended
Investments (Details)	Mar. 31, 2020 USD ($) entity investment company	Mar. 31, 2019 USD ($)	Dec. 31, 2019 USD ($)
Schedule of Investments [Line Items]
Number of entities meeting variable interest entity classification \| entity	2
Total assets	$ 11,695,674,000		$ 11,804,382,000
Percentage of revenue remitted to joint venture partner	50.00%
Number of privately held companies in which noncontrolling equity investments are held \| company	7
Carrying value of equity securities without readily determinable fair values	$ 27,200,000		27,200,000
Stock warrants, cumulative fair value	$ 3,200,000		3,200,000
Number of privately held companies which loan receivables are carried from \| company	5
Loan receivables, total amortized costs basis	$ 72,600,000		70,400,000
Allowance for loan losses	4,600,000		4,600,000
Unamortized discount on loan receivables	2,400,000		3,000,000.0
Unamortized deferred transaction costs on loan receivables	800,000		1,000,000.0
Accrued interest on loan receivables	1,000,000.0		1,500,000
Interest income on loan receivables	900,000	$ 0
Allowance for loan losses during the period	0	0
Loan receivables, fair value	$ 72,800,000		69,300,000
Horizons Satellite Holdings
Schedule of Investments [Line Items]
Number of investments \| investment	2
Total assets	$ 19,500,000		22,200,000
Revenue share, net of applicable fees and commissions	$ 3,000,000.0		1,600,000
Horizons 3 Satellite LLC
Schedule of Investments [Line Items]
Percentage of revenue remitted to joint venture partner	50.00%
Revenue share, net of applicable fees and commissions	$ 4,200,000		3,300,000
Percentage of management authority and rights to profits and revenues	50.00%
Equity method investments	$ 101,100,000		110,200,000
Percentage of capital contribution	50.00%
Equity method investment, ownership interest percentage	50.00%
Payments for advance to affiliate	$ 0		5,000,000.0
Distributions received	9,000,000.0		5,000,000.0
Horizons 3 Satellite LLC \| Net Assets
Schedule of Investments [Line Items]
Equity method investments	11,400,000		11,600,000
Equity Method Investee \| Horizons 3 Satellite LLC
Schedule of Investments [Line Items]
Expenses from transaction with related party	5,000,000.0	3,600,000
Revenue from transaction with related party	1,800,000	$ 300,000
Receivables from related party	500,000		500,000
Accounts payable and accrued liabilities due to related party	$ 3,300,000		$ 1,700,000

Goodwill and Other Intangible Assets - Additional Information (Details)	3 Months Ended
	Mar. 31, 2020 USD ($) reportingUnit	Mar. 31, 2019 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Number of reporting units \| reportingUnit	1
Projection period used in discounted cash flow analysis for estimated fair of reporting unit	5 years
Impairment for goodwill	$ 0
Impairment of non-amortizable intangible assets	12,200,000	$ 0
Impairment of other intangible assets	0
Amortization expense	$ 7,800,000	$ 8,600,000

Goodwill and Other Intangible Assets - Carrying Amounts of Goodwill (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 6,780,827	$ 6,780,827
Accumulated impairment losses	(4,160,200)	(4,160,200)
Net carrying amount	$ 2,620,627	$ 2,620,627

Goodwill and Other Intangible Assets - Carrying Amounts of Acquired Intangible Assets Not Subject to Amortization (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Indefinite-lived Intangible Assets [Line Items]
Non-amortizable intangible assets	$ 2,440,700	$ 2,452,900
Orbital locations
Indefinite-lived Intangible Assets [Line Items]
Non-amortizable intangible assets	2,387,700	2,387,700
Trade name
Indefinite-lived Intangible Assets [Line Items]
Non-amortizable intangible assets	$ 53,000	$ 65,200

Goodwill and Other Intangible Assets - Carrying Amounts and Accumulated Amortization of Acquired Intangible Assets Subject to Amortization (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 1,277,790	$ 1,277,790
Accumulated Amortization	(1,008,814)	(1,001,038)
Net Carrying Amount	268,976	276,752
Backlog and other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	743,760	743,760
Accumulated Amortization	(715,568)	(713,205)
Net Carrying Amount	28,192	30,555
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	534,030	534,030
Accumulated Amortization	(293,246)	(287,833)
Net Carrying Amount	$ 240,784	$ 246,197

Debt - Schedule of Carrying Values and Fair Values of Notes Payable and Long-Term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Carrying Value	$ 14,476,612	$ 14,465,483
Fair Value	9,626,332	13,117,031
Intelsat Jackson
Debt Instrument [Line Items]
Carrying Value	11,675,267	11,670,864
Fair Value	8,741,569	11,125,009
Convertible Debt \| Intelsat S.A.
Debt Instrument [Line Items]
Carrying Value	273,463	269,190
Fair Value	$ 82,513	265,231
Convertible Debt \| Intelsat S.A. \| 4.5% Convertible Senior Notes due June 2025
Debt Instrument [Line Items]
Senior notes, interest rate	4.50%
Carrying value, gross	$ 402,500	402,500
Carrying value, unamortized prepaid debt issuance costs, discount and premium	(129,037)	(133,310)
Fair Value	82,513	265,231
Senior Notes \| Intelsat Luxembourg
Debt Instrument [Line Items]
Carrying Value	1,638,012	1,633,130
Fair Value	$ 510,790	1,204,127
Senior Notes \| Intelsat Luxembourg \| 7.75% Senior Notes due June 2021
Debt Instrument [Line Items]
Senior notes, interest rate	7.75%
Carrying value, gross	$ 421,219	421,219
Carrying value, unamortized prepaid debt issuance costs	(1,045)	(1,257)
Fair Value	$ 202,185	336,975
Senior Notes \| Intelsat Luxembourg \| 8.125% Senior Notes due June 2023
Debt Instrument [Line Items]
Senior notes, interest rate	8.125%
Carrying value, gross	$ 1,000,000	1,000,000
Carrying value, unamortized prepaid debt issuance costs	(5,465)	(5,838)
Fair Value	$ 190,000	590,000
Senior Notes \| Intelsat Luxembourg \| 12.5% Senior Notes due November 2024
Debt Instrument [Line Items]
Senior notes, interest rate	12.50%
Carrying value, gross	$ 403,350	403,350
Carrying value, unamortized prepaid debt issuance costs, discount and premium	(180,047)	(184,344)
Fair Value	118,605	277,152
Senior Notes \| Intelsat Connect Finance
Debt Instrument [Line Items]
Carrying Value	1,224,167	1,222,259
Fair Value	431,250	865,625
Senior Notes \| Intelsat Connect Finance \| Eliminations
Debt Instrument [Line Items]
Carrying Value	(334,297)	(329,960)
Fair Value	$ (139,790)	(342,961)
Senior Notes \| Intelsat Connect Finance \| 9.5% Senior Notes due February 2023
Debt Instrument [Line Items]
Senior notes, interest rate	9.50%
Carrying value, gross	$ 1,250,000	1,250,000
Carrying value, unamortized prepaid debt issuance costs, discount and premium	(25,833)	(27,741)
Fair Value	$ 431,250	865,625
Senior Notes \| Intelsat Jackson \| 9.5% Senior Secured Notes due September 2022
Debt Instrument [Line Items]
Senior notes, interest rate	9.50%
Carrying value, gross	$ 490,000	490,000
Carrying value, unamortized prepaid debt issuance costs, discount and premium	(10,312)	(11,204)
Fair Value	$ 534,100	562,275
Senior Notes \| Intelsat Jackson \| 8% Senior Secured Notes due February 2024
Debt Instrument [Line Items]
Senior notes, interest rate	8.00%
Carrying value, gross	$ 1,349,678	1,349,678
Carrying value, unamortized prepaid debt issuance costs, discount and premium	(3,702)	(3,903)
Fair Value	$ 1,282,194	1,380,046
Senior Notes \| Intelsat Jackson \| 5.5% Senior Notes due August 2023
Debt Instrument [Line Items]
Senior notes, interest rate	5.50%
Carrying value, gross	$ 1,985,000	1,985,000
Carrying value, unamortized prepaid debt issuance costs	(8,170)	(8,723)
Fair Value	$ 1,161,225	1,687,250
Senior Notes \| Intelsat Jackson \| 9.75% Senior Notes due July 2025
Debt Instrument [Line Items]
Senior notes, interest rate	9.75%
Carrying value, gross	$ 1,885,000	1,885,000
Carrying value, unamortized prepaid debt issuance costs	(19,786)	(20,487)
Fair Value	$ 1,178,125	1,729,488
Senior Notes \| Intelsat Jackson \| 8.5% Senior Notes due October 2024
Debt Instrument [Line Items]
Senior notes, interest rate	8.50%
Carrying value, gross	$ 2,950,000	2,950,000
Carrying value, unamortized prepaid debt issuance costs, discount and premium	(12,365)	(12,916)
Fair Value	$ 1,740,500	2,669,750
Senior Notes \| Intelsat Jackson \| 8.125% Senior Notes of Intelsat Luxembourg due June 2023 owned by Intelsat Jackson \| Eliminations
Debt Instrument [Line Items]
Senior notes, interest rate	8.125%
Carrying value, gross	$ (111,663)	(111,663)
Carrying value, unamortized prepaid debt issuance costs	610	652
Fair Value	$ (21,216)	(65,881)
Senior Notes \| Intelsat Connect Finance, Intel Jackson and Intelsat Envision \| 12.5% Senior Notes due November 2024 \| Eliminations
Debt Instrument [Line Items]
Senior notes, interest rate	12.50%
Carrying value, gross	$ (403,245)	(403,245)
Carrying value, unamortized prepaid debt issuance costs, discount and premium	180,001	184,296
Fair Value	(118,574)	(277,080)
Secured Debt \| Line of Credit \| Intelsat Jackson \| Senior Secured Credit Facilities due November 2023
Debt Instrument [Line Items]
Carrying value, gross	2,000,000	2,000,000
Carrying value, unamortized prepaid debt issuance costs, discount and premium	(20,887)	(22,149)
Fair Value	1,840,000	1,985,000
Secured Debt \| Line of Credit \| Intelsat Jackson \| Senior Secured Credit Facilities due January 2024
Debt Instrument [Line Items]
Carrying value, gross	395,000	395,000
Carrying value, unamortized prepaid debt issuance costs, discount and premium	(1,512)	(1,600)
Fair Value	$ 361,425	398,950
Secured Debt \| Line of Credit \| Intelsat Jackson \| 6.625% Senior Secured Credit Facilities due January 2024
Debt Instrument [Line Items]
Senior notes, interest rate	6.625%
Carrying value, gross	$ 700,000	700,000
Carrying value, unamortized prepaid debt issuance costs, discount and premium	(2,677)	(2,832)
Fair Value	$ 644,000	$ 712,250

Debt - Additional Information (Details)	1 Months Ended
Debt - Additional Information (Details)	Jun. 30, 2018 USD ($) day $ / shares shares	Mar. 31, 2020 USD ($) $ / shares	Dec. 31, 2019 USD ($) $ / shares
Debt Instrument [Line Items]
Common shares, offering (in shares) \| shares	15,498,652
Common shares, par value (in dollars per share) \| $ / shares	$ 0.01	$ 0.01	$ 0.01
Public offering price (in dollars per share) \| $ / shares	$ 14.84
Closing price (in dollars per share) \| $ / shares		$ 1.53
Intelsat S.A. \| 4.5% Convertible Senior Notes due June 2025 \| Convertible Debt
Debt Instrument [Line Items]
Principal amount	$ 402,500,000
Senior notes, interest rate		4.50%
Initial conversion rate	0.0550085
Initial conversion price (in dollars per share) \| $ / shares	$ 18.18
Debt redemption, threshold trading day preceding maturity (prior to) \| day	42
Carrying amount of equity component	$ 149,400,000	$ 149,400,000	$ 149,400,000
Effective interest rate	13.00%
Debt issuance costs	$ 12,700,000
Intelsat S.A. \| Convertible Senior Notes Due June 2025, Liability Component \| Convertible Debt
Debt Instrument [Line Items]
Debt issuance costs	7,300,000
Intelsat Luxembourg \| 7.75% Senior Notes due June 2021
Debt Instrument [Line Items]
Extinguishment of debt	600,000,000
Loss on early extinguishment of debt	$ 22,100,000
Intelsat Luxembourg \| 7.75% Senior Notes due June 2021 \| Senior Notes
Debt Instrument [Line Items]
Senior notes, interest rate		7.75%

Debt - Schedule of Interest Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Debt Instrument [Line Items]
Amortization of discount and prepaid debt issuance costs	$ 11,196	$ 10,049
Intelsat S.A. \| Convertible Debt \| 4.5% Convertible Senior Notes due June 2025
Debt Instrument [Line Items]
Coupon interest	4,528	4,528
Amortization of discount and prepaid debt issuance costs	4,273	3,754
Total interest expense	$ 8,801	$ 8,282

Derivative Instruments and Hedging Activities - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Other assets \| Preferred stock warrant \| Derivatives not designated as hedging instruments
Derivatives, Fair Value [Line Items]
Derivatives, fair value	$ 0		$ 0
Interest rate cap contracts
Derivatives, Fair Value [Line Items]
Notional value	2,400,000,000		2,400,000,000
Settlement payments received related to interest rate cap contracts	0	$ 3,600,000
Interest rate cap contracts \| Other assets \| Derivatives not designated as hedging instruments
Derivatives, Fair Value [Line Items]
Derivatives, fair value	$ 37,000		$ 372,000

Derivative Instruments and Hedging Activities - Fair Value of Derivatives by Category (Details) - Derivatives not designated as hedging instruments - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Derivatives, Fair Value [Line Items]
Total derivatives	$ 3,276	$ 3,611
Other assets \| Common stock warrant
Derivatives, Fair Value [Line Items]
Derivatives, fair value	3,239	3,239
Other assets \| Interest rate cap contracts
Derivatives, Fair Value [Line Items]
Derivatives, fair value	$ 37	$ 372

Derivative Instruments and Hedging Activities - Effect of Derivative Instruments on Condensed Consolidated Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Derivative [Line Items]
Total loss on derivative financial instruments	$ (335)	$ (9,526)
Loss included in interest expense, net \| Interest rate cap contracts
Derivative [Line Items]
Interest rate cap contracts/preferred stock warrant	(335)	(8,618)
Loss included in other income, net \| Preferred stock warrant
Derivative [Line Items]
Interest rate cap contracts/preferred stock warrant	$ 0	$ (908)

Income Taxes (Details) - USD ($) $ in Thousands		3 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Mar. 31, 2020	Mar. 31, 2019	Mar. 27, 2020	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Income Tax [Line Items]
Reclassification of stranded tax effects from accumulated other comprehensive loss to accumulated deficit		$ 0	$ 16,191
Tax Cuts and Jobs Act, decrease in net deferred tax liabilities	$ 28,000
Income tax refund expected from taxing authority related to Coronavirus Aid, Relief, and Economic Security Act				$ 8,100
Gross unrecognized tax benefits		25,000			$ 25,000
Unrecognized tax benefits that would impact effective tax rate		21,500			21,500
Reserves for interest and penalties		100			600
Increases to unrecognized tax benefits related to current year tax positions		$ 100
Payment made India tax authority					$ 7,000
Intelsat Luxembourg
Income Tax [Line Items]
Enacted tax rate						24.94%	26.01%

Related Party Transactions (Details)	3 Months Ended
Related Party Transactions (Details)	Mar. 31, 2020
Horizons Satellite Holdings
Related Party Transaction [Line Items]
Equity method investment, ownership percentage	50.00%
Horizons 3 Satellite LLC
Related Party Transaction [Line Items]
Equity method investment, ownership percentage	50.00%

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	May 20, 2020	May 13, 2020	Jun. 30, 2018
Subsequent Event [Line Items]
Interest paid	$ 282,895	$ 238,407
Common shares, par value (in dollars per share)	$ 0.01			$ 0.01			$ 0.01
Subsequent Event
Subsequent Event [Line Items]
Common shares, par value (in dollars per share)					$ 0.01
Unsecured Debt
Subsequent Event [Line Items]
Interest paid	$ 146,500			$ 768,200
Unsecured Debt \| Subsequent Event \| Forecast
Subsequent Event [Line Items]
Interest expense			$ 638,900
Revolving Credit Facility \| Line of Credit \| Debtor-In-Possession Facility \| Subsequent Event
Subsequent Event [Line Items]
Debtor in possession financing, aggregate principal amount						$ 1,000,000

Label	Element	Value
Accounting Standards Update 2018-02 [Member] \| Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 16,191,000
Accounting Standards Update 2018-02 [Member] \| AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(16,191,000)
Accounting Standards Update 2016-13 [Member] \| Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(916,000)
Accounting Standards Update 2016-13 [Member] \| Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (916,000)