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SEGMENT INFORMATION (Tables)

9 Months Ended

Sep. 30, 2016

SEGMENT INFORMATION

Schedule of net revenues and other financial information by segment

		Three-Months Ended						Nine-Months Ended
		September 30,						September 30,
		2016			2015			2016			2015
Net sales:
Monster Energy® Drinks(1)		$	710,130		$	686,684		$	2,075,511		$	1,933,467
Strategic Brands		72,138			69,935			207,990			82,913
Other		5,686			-			12,127			60,751
Corporate and unallocated		-			-			-			-
		$	787,954		$	756,619		$	2,295,628		$	2,077,131
		Three-Months Ended						Nine-Months Ended
		September 30,						September 30,
		2016			2015			2016			2015
Operating Income:
Monster Energy® Drinks(1) (2)		$	308,493		$	289,544		$	874,822		$	596,716
Strategic Brands		40,075			45,291			127,169			54,375
Other(3)		1,186			(283)			1,528			165,377
Corporate and unallocated		(59,379)			(43,114)			(169,909)			(151,263)
		$	290,375		$	291,438		$	833,610		$	665,205

		Three-Months Ended						Nine-Months Ended
		September 30,						September 30,
		2016			2015			2016			2015
Income before tax:
Monster Energy® Drinks(1) (2)		$	308,612		$	289,649		$	875,024		$	597,084
Strategic Brands		40,073			45,275			127,141			54,359
Other(3)		1,186			(284)			1,528			165,376
Corporate and unallocated		(60,533)			(46,564)			(170,734)			(154,758)
		$	289,338		$	288,076		$	832,959		$	662,061

(1) Includes $8.4 million and $8.2 million for the three-months ended September 30, 2016 and 2015, respectively, related to the recognition of deferred revenue. Includes $28.6 million and $54.7 million for the nine-months ended September 30, 2016 and 2015, respectively, related to the recognition of deferred revenue.

(2) Includes $4.7 million and $2.5 million for the three-months ended September 30, 2016 and 2015, respectively, related to distributor termination costs. Includes $33.4 million and $220.7 million for the nine-months ended September 30, 2016 and 2015, respectively, related to distributor termination costs.

(3) Includes $161.5 million gain on the sale of Monster Non-Energy for the nine-months ended September 30, 2015.

		Three-Months Ended						Nine-Months Ended
		September 30,						September 30,
		2016			2015			2016			2015
Depreciation and amortization:
Monster Energy® Drinks		$	5,974		$	5,408		$	17,651		$	15,556
Strategic Brands		1,777			1,757			5,325			2,102
Other		1,151			-			2,305			232
Corporate and unallocated		1,522			1,341			4,593			3,867
		$	10,424		$	8,506		$	29,874		$	21,757

		September 30, 2016			December 31, 2015
Goodwill and other intangible assets:
Monster Energy® Drinks		$	1,331,931		$	699,346
Strategic Brands		1,003,355			1,008,355
Other		29,170			-
Corporate and unallocated		-			-
		$	2,364,456		$	1,707,701

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8813-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8736-108599

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