v2.4.0.6

SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2011

SEGMENT INFORMATION

Schedule of reconciliation of revenues from segments to consolidated

		Years Ended December 31,
		2011			2010			2009
		(In thousands)
Revenue:
Search & Applications		$	1,040,507		$	805,284		$	649,642
Match			518,027			400,723			342,598
Local			303,418			263,749			230,426
Media			70,164			49,692			14,833
Other			128,065			118,749			110,765
Inter-segment elimination			(737	)		(1,382	)		(1,569	)
Total		$	2,059,444		$	1,636,815		$	1,346,695

Schedule of reconciliation of operating income from segments to consolidated

		Years Ended December 31,
		2011			2010			2009
		(In thousands)
Operating Income (Loss):
Search & Applications		$	204,006		$	128,356		$	(967,657	)
Match			137,555			115,367			84,655
Local			25,533			8,405			3,974
Media			(16,275	)		(23,385	)		(16,061	)
Other			(3,896	)		(31,600	)		(9,165	)
Corporate			(149,161	)		(147,348	)		(133,733	)
Total		$	197,762		$	49,795		$	(1,037,987	)

Schedule of reconciliation of Operating Income Before Amortization from segments to consolidated

		Years Ended December 31,
		2011			2010			2009
		(In thousands)
Operating Income Before Amortization(a):
Search & Applications		$	204,980		$	140,792		$	103,856
Match			156,274			122,057			94,124
Local			28,284			10,671			12,357
Media			(15,845	)		(21,849	)		(15,518	)
Other			(2,499	)		2,091			(7,493	)
Corporate			(62,787	)		(64,183	)		(65,465	)
Total		$	308,407		$	189,579		$	121,861

(a)

The Company's primary metric is Operating Income Before Amortization, which is defined as operating income excluding, if applicable: (1) non-cash compensation expense, (2) amortization of non-cash marketing, (3) amortization and impairment of intangibles, (4) goodwill impairment and (5) one-time items. The Company believes this measure is useful to investors because it represents the operating results from IAC's segments, taking into account depreciation, which it believes is an ongoing cost of doing business, but excluding the effects of any other non-cash expenses. Operating Income Before Amortization has certain limitations in that it does not take into account the impact to IAC's statement of operations of certain expenses, including non-cash compensation, non-cash marketing, and acquisition related accounting. IAC endeavors to compensate for the limitations of the non-U.S. GAAP measure presented by providing the comparable U.S. GAAP measure with equal or greater prominence, financial statements prepared in accordance with U.S. GAAP, and descriptions of the reconciling items, including quantifying such items, to derive the non-U.S. GAAP measure.

Schedule of reconciliation of segment assets to consolidated assets

		December 31,
		2011			2010
		(In thousands)
Segment Assets(b):
Search & Applications		$	246,459		$	260,288
Match			190,338			196,177
Local			46,581			42,473
Media			25,429			23,252
Other			15,910			13,191
Corporate			1,148,517			1,559,161
Total		$	1,673,234		$	2,094,542

(b)  Consistent with the Company's primary metric (described in (a) above), the Company excludes, if applicable, goodwill and intangible assets from the measure of segment assets presented above.

Schedule of reconciliation of depreciation from segments to consolidated

		Years Ended December 31,
		2011			2010			2009
		(In thousands)
Depreciation:
Search & Applications		$	25,484		$	35,754		$	31,395
Match			10,780			11,042			9,821
Local			10,388			7,785			6,259
Media			703			245			169
Other			851			828			2,575
Corporate			8,513			8,243			11,172
Total		$	56,719		$	63,897		$	61,391

Schedule of reconciliation of capital expenditures from segments to consolidated

		Years Ended December 31,
		2011			2010			2009
		(In thousands)
Capital expenditures:
Search & Applications		$	8,698		$	17,169		$	16,913
Match			17,447			10,087			7,814
Local			9,299			10,513			7,482
Media			905			474			273
Other			970			951			1,221
Corporate			2,635			635			235
Total		$	39,954		$	39,829		$	33,938

Schedule of revenue and long-lived assets, excluding goodwill and intangible assets, by geographical segments

		Years Ended December 31,
		2011			2010			2009
		(In thousands)
Revenue
United States		$	1,583,322		$	1,359,655		$	1,138,820
All other countries			476,122			277,160			207,875
Total		$	2,059,444		$	1,636,815		$	1,346,695

		December 31,
		2011			2010
		(In thousands)
Long-lived assets (excluding goodwill and intangible assets)
United States		$	246,550		$	267,060
All other countries			13,038			868
Total		$	259,588		$	267,928

Schedule of reconciliation of Operating Income Before Amortization to operating income (loss) for the entity's reportable segments

		Year Ended December 31, 2011
		Operating Income Before Amortization			Non-Cash Compensation Expense			Amortization of Intangibles			Operating Income (Loss)
		(In thousands)
Search & Applications		$	204,980		$	202		$	(1,176	)	$	204,006
Match			156,274			(1,642	)		(17,077	)		137,555
Local			28,284			—			(2,751	)		25,533
Media			(15,845	)		(427	)		(3	)		(16,275	)
Other			(2,499	)		(347	)		(1,050	)		(3,896	)
Corporate			(62,787	)		(86,374	)		—			(149,161	)
Total		$	308,407		$	(88,588	)	$	(22,057	)	$	197,762

		Year Ended December 31, 2010
		Operating Income Before Amortization			Non-Cash Compensation Expense			Amortization of Intangibles			Goodwill Impairment			Operating Income (Loss)
		(In thousands)
Search & Applications		$	140,792		$	(630	)	$	(11,806	)	$	—		$	128,356
Match			122,057			153			(6,843	)		—			115,367
Local			10,671			—			(2,266	)		—			8,405
Media			(21,849	)		(458	)		(1,078	)		—			(23,385	)
Other			2,091			(180	)		(5,479	)		(28,032	)		(31,600	)
Corporate			(64,183	)		(83,165	)		—			—			(147,348	)
Total		$	189,579		$	(84,280	)	$	(27,472	)	$	(28,032	)	$	49,795

		Year Ended December 31, 2009
		Operating Income Before Amortization			Non-Cash Compensation Expense			Amortization of Intangibles			Amortization of Non-Cash Marketing			Goodwill Impairment			Operating (Loss) Income
		(In thousands)
Search & Applications		$	103,856		$	(663	)	$	(147,488	)	$	(6,494	)	$	(916,868	)	$	(967,657	)
Match			94,124			(154	)		(4,940	)		(4,375	)		—			84,655
Local			12,357			(150	)		(3,234	)		(4,999	)		—			3,974
Media			(15,518	)		(226	)		(317	)		—			—			(16,061	)
Other			(7,493	)		(620	)		(1,052	)		—			—			(9,165	)
Corporate			(65,465	)		(68,268	)		—			—			—			(133,733	)
Total		$	121,861		$	(70,081	)	$	(157,031	)	$	(15,868	)	$	(916,868	)	$	(1,037,987	)

Schedule of reconciliation of segment assets to total assets

		December 31, 2011
		Segment Assets			Goodwill			Indefinite-Lived Intangible Assets			Definite-Lived Intangible Assets			Total Assets
		(In thousands)
Search & Applications		$	246,459		$	526,444		$	163,604		$	6		$	936,513
Match			190,338			667,073			156,699			21,501			1,035,611
Local			46,581			127,698			18,205			1,293			193,777
Media			25,429			15,590			1,800			—			42,819
Other			15,910			21,719			11,180			3,819			52,628
Corporate(c)			1,148,517			—			—			—			1,148,517
Total		$	1,673,234		$	1,358,524		$	351,488		$	26,619		$	3,409,865

		December 31, 2010
		Segment Assets			Goodwill			Indefinite-Lived Intangible Assets			Definite-Lived Intangible Assets			Total Assets
		(In thousands)
Search & Applications		$	260,288		$	526,681		$	163,604		$	1,181		$	951,754
Match(d)			196,177			297,974			42,118			979			537,248
Local			42,473			127,367			17,719			4,005			191,564
Media			23,252			15,759			2,400			20			41,431
Other			13,191			21,712			11,180			1,838			47,921
Corporate(c)			1,559,161			—			—			—			1,559,161
Total		$	2,094,542		$	989,493		$	237,021		$	8,023		$	3,329,079

(c)

Corporate assets consist primarily of cash and cash equivalents, marketable securities and IAC's headquarters building.

(d)

Included in the segment assets of Match at December 31, 2010 is its investment in Meetic, which was accounted for as an equity method investment. During the third quarter of 2011, Match obtained a controlling financial interest in Meetic. Accordingly, this purchase was accounted for under the acquisition method of accounting.

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Tabular disclosure of the reconciliation of depreciation expense from reportable segments to the entity's consolidated depreciation expense.

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Tabular disclosure of the reconciliation of total Operating Income Before Amortization from reportable segments, to the entity's consolidated Operating Income Before Amortization.

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Tabular disclosure of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-Paragraph 32

-Subparagraph c

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