v3.6.0.2

SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Schedule of Segment Reporting Information

Operating segments are combined for reporting purposes if they meet certain aggregation criteria, which principally relate to the similarity of their economic characteristics or, in the case of the Other reportable segment, do not meet the quantitative thresholds that require presentation as separate operating segments.

	Years Ended December 31,
	2016				2015				2014
	(In thousands)
Revenue:
Match Group	$	1,222,526			$	1,020,431			$	888,268
HomeAdvisor	498,890				361,201				283,541
Video	228,649				213,317				182,454
Applications	604,140				760,748				776,707
Publishing	407,313				691,686				791,549
Other	178,949				184,095				187,834
Inter-segment elimination	(585		)		(545		)		(806		)
Total	$	3,139,882			$	3,230,933			$	3,109,547

	Years Ended December 31,
	2016				2015				2014
	(In thousands)
Operating Income (Loss):
Match Group	$	305,908			$	193,556			$	228,567
HomeAdvisor	35,343				6,452				1,061
Video	(27,656		)		(38,756		)		(43,346		)
Applications	109,663				175,145				178,960
Publishing	(334,417		)		(26,692		)		110,523
Other	(2,037		)		(9,186		)		8,108
Corporate	(119,429		)		(120,931		)		(105,146		)
Total	$	(32,625	)		$	179,588			$	378,727

	Years Ended December 31,
	2016				2015				2014
	(In thousands)
Adjusted EBITDA:(a)
Match Group	$	403,955			$	278,667			$	273,448
HomeAdvisor	48,546				18,529				17,701
Video	(21,247		)		(38,384		)		(39,916		)
Applications	132,276				184,258				186,192
Publishing	(7,571		)		87,788				150,960
Other	1,227				10,621				13,134
Corporate	(55,967		)		(55,689		)		(57,443		)
Total	$	501,219			$	485,790			$	544,076

	December 31,
	2016				2015
	(In thousands)
Segment Assets:(b)
Match Group	$	509,936			$	330,736
HomeAdvisor	97,751				32,116
Video	230,269				90,671
Applications	109,019				108,997
Publishing	409,838				391,450
Other	—				64,550
Corporate	1,009,557				1,483,979
Total	$	2,366,370			$	2,502,499

	Years Ended December 31,
	2016				2015				2014
	(In thousands)
Capital expenditures:
Match Group	$	48,903			$	29,156			$	21,793
HomeAdvisor	16,660				10,170				6,775
Video	2,508				2,466				1,878
Applications	1,196				4,681				4,220
Publishing	2,093				6,283				13,481
Other	2,907				3,175				2,845
Corporate	3,772				6,118				6,241
Total	$	78,039			$	62,049			$	57,233

_______________________________________________________________________________

(a) The Company's primary financial measure is Adjusted EBITDA, which is defined as operating income excluding: (1) stock-based compensation expense; (2) depreciation; and (3) acquisition-related items consisting of (i) amortization of intangible assets and impairments of goodwill and intangible assets, if applicable, and (ii) gains and losses recognized on changes in the fair value of contingent consideration arrangements. The Company believes this measure is useful for analysts and investors as this measure allows a more meaningful comparison between our performance and that of our competitors. Moreover, our management uses this measure internally to evaluate the performance of our business as a whole and our individual business segments, and this measure is one of the primary metrics by which our internal budgets are based and by which management is compensated. The above items are excluded from our Adjusted EBITDA measure because these items are non-cash in nature, and we believe that by excluding these items, Adjusted EBITDA corresponds more closely to the cash operating income generated from our business, from which capital investments are made and debt is serviced. Adjusted EBITDA has certain limitations in that it does not take into account the impact to IAC's statement of operations of certain expenses.

(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 Revenue by Geographic Areas

	Years Ended December 31,
	2016				2015				2014
	(In thousands)
Revenue
United States	$	2,318,976			$	2,376,035			$	2,146,189
All other countries	820,906				854,898				963,358
Total	$	3,139,882			$	3,230,933			$	3,109,547

Schedule of Long-lived Assets by Geographic Areas

	December 31,
	2016				2015
	(In thousands)
Long-lived assets (excluding goodwill and intangible assets)
United States	$	281,725			$	279,913
All other countries	24,523				22,904
Total	$	306,248			$	302,817

Schedule of Reconciliation of Adjusted EBITDA to Operating Income (Loss)

The following tables reconcile operating income (loss) for the Company's reportable segments and net (loss) earnings attributable to IAC shareholders to Adjusted EBITDA:

	Year Ended December 31, 2016
	Operating Income (Loss)				Stock-Based Compensation Expense				Depreciation				Amortization of Intangibles				Acquisition-related Contingent Consideration Fair Value Adjustments				Goodwill Impairment				Adjusted EBITDA
	(In thousands)
Match Group	$	305,908			$	52,988			$	31,227			$	23,029			$	(9,197	)		$	—			$	403,955
HomeAdvisor	35,343				1,631				8,419				3,153				—				—				48,546
Video	(27,656		)		640				1,785				4,176				(192		)		—				(21,247		)
Applications	109,663				—				5,095				5,483				12,035				—				132,276
Publishing	(334,417		)		—				8,531				42,948				—				275,367				(7,571		)
Other	(2,037		)		—				2,718				637				(91		)		—				1,227
Corporate	(119,429		)		49,561				13,901				—				—				—				(55,967		)
Total	$	(32,625	)		$	104,820			$	71,676			$	79,426			$	2,555			$	275,367			$	501,219
Interest expense	(109,110		)
Other income, net	60,461
Loss from continuing operations before income taxes	(81,274		)
Income tax benefit	64,934
Loss from continuing operations	(16,340		)
Earnings from discontinued operations, net of tax	189
Net loss	(16,151		)
Net earnings attributable to noncontrolling interests	(25,129		)
Net loss attributable to IAC shareholders	$	(41,280	)

	Year Ended December 31, 2015
	Operating Income (Loss)				Stock-Based Compensation Expense				Depreciation				Amortization of Intangibles				Acquisition-related Contingent Consideration Fair Value Adjustments				Goodwill Impairment				Adjusted EBITDA
	(In thousands)
Match Group	$	193,556			$	50,083			$	25,983			$	20,101			$	(11,056	)		$	—			$	278,667
HomeAdvisor	6,452				1,649				6,593				3,835				—				—				18,529
Video	(38,756		)		360				1,091				1,558				(2,637		)		—				(38,384		)
Applications	175,145				—				4,617				6,264				(1,768		)		—				184,258
Publishing	(26,692		)		—				9,577				104,903				—				—				87,788
Other	(9,186		)		—				2,460				3,291				—				14,056				10,621
Corporate	(120,931		)		53,358				11,884				—				—				—				(55,689		)
Total	179,588				$	105,450			$	62,205			$	139,952			$	(15,461	)		$	14,056			$	485,790
Interest expense	(73,636		)
Other income, net	36,921
Earnings from continuing operations before income taxes	142,873
Income tax provision	(29,516		)
Earnings from continuing operations	113,357
Earnings from discontinued operations, net of tax	17
Net earnings	113,374
Net loss attributable to noncontrolling interests	6,098
Net earnings attributable to IAC shareholders	$	119,472

	Year Ended December 31, 2014
	Operating Income (Loss)				Stock-Based Compensation Expense				Depreciation				Amortization of Intangibles				Acquisition-related Contingent Consideration Fair Value Adjustments				Adjusted EBITDA
	(In thousands)
Match Group	$	228,567			$	20,851			$	25,547			$	11,395			$	(12,912	)		$	273,448
HomeAdvisor	1,061				558				6,520				9,562				—				17,701
Video	(43,346		)		647				899				2,099				(215		)		(39,916		)
Applications	178,960				—				4,385				2,521				326				186,192
Publishing	110,523				—				11,856				28,581				—				150,960
Other	8,108				—				1,824				3,768				(566		)		13,134
Corporate	(105,146		)		37,578				10,125				—				—				(57,443		)
Total	378,727				$	59,634			$	61,156			$	57,926			$	(13,367	)		$	544,076
Interest expense	(56,314		)
Other expense, net	(52,484		)
Earnings from continuing operations before income taxes	269,929
Income tax provision	(35,372		)
Earnings from continuing operations	234,557
Earnings from discontinued operations, net of tax	174,673
Net earnings	409,230
Net loss attributable to noncontrolling interests	5,643
Net earnings attributable to IAC shareholders	$	414,873

Schedule of Reconciliation of Segment Assets to Total Assets

The following tables reconcile segment assets to total assets:

	December 31, 2016
	Segment Assets				Goodwill				Indefinite-Lived Intangible Assets				Definite-Lived Intangible Assets				Total Assets
	(In thousands)
Match Group	$	509,936			$	1,280,960			$	238,361			$	10,809			$	2,040,066
HomeAdvisor	97,751				170,611				4,884				5,908				279,154
Video	230,269				25,239				1,800				4,167				261,475
Applications	109,019				447,242				60,600				2,481				619,342
Publishing	409,838				—				15,000				11,441				436,279
Other	—				—				—				—				—
Corporate(c)	1,009,557				—				—				—				1,009,557
Total	$	2,366,370			$	1,924,052			$	320,645			$	34,806			$	4,645,873

	December 31, 2015
	Segment Assets				Goodwill				Indefinite-Lived Intangible Assets				Definite-Lived Intangible Assets				Total Assets
	(In thousands)
Match Group	$	330,736			$	1,293,109			$	243,697			$	32,711			$	1,900,253
HomeAdvisor	32,116				150,251				600				5,727				188,694
Video	90,671				15,590				1,800				3,343				111,404
Applications	108,997				447,242				60,600				7,964				624,803
Publishing	391,450				277,192				59,805				7,849				736,296
Other	64,550				61,980				13,635				3,097				143,262
Corporate(c)	1,483,979				—				—				—				1,483,979
Total	$	2,502,499			$	2,245,364			$	380,137			$	60,691			$	5,188,691

_____________________________________

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

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