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CONSOLIDATED STATEMENTS OF OPERATIONS (USD $) In Millions	3 Months Ended		9 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (USD $) In Millions	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Revenues	$ 5,421	$ 5,031	$ 15,843	$ 14,737
Costs of revenues, exclusive of depreciation and amortization expense
Broadcast programming and other	2,411	2,125	6,818	6,158
Subscriber service expenses	375	351	1,081	999
Broadcast operations expenses	75	68	224	203
Selling, general and administrative expenses, exclusive of depreciation and amortization expense
Subscriber acquisition costs	793	724	2,101	1,929
Upgrade and retention costs	332	306	889	815
General and administrative expenses	282	265	768	741
Depreciation and amortization expense	353	472	1,225	1,465
Total operating costs and expenses	4,621	4,311	13,106	12,310
Operating profit	800	720	2,737	2,427
Interest income			1	4
Interest expense	(177)	(131)	(519)	(344)
Other, net	6	(9)	29	(9)
Income before income taxes	629	580	2,248	2,078
Income tax expense	(237)	(228)	(848)	(811)
Net income	$ 392	$ 352	$ 1,400	$ 1,267

Broadcast operations expenses include broadcast center operating costs, signal transmission expenses (including costs of collecting signals for our local channel offerings), and costs of monitoring, maintaining and insuring our satellites. Also included are engineering expenses associated with deterring theft of our signal.

DIRECTV FINANCING CO INC 10-Q