(13) Segment Data

On a consolidated basis, the French business tax is reported in provision for income taxes, in accordance with the current accounting guidance on income taxes. Prior to the second quarter of 2013, we internally reviewed the financial results of our French operations including the French business tax within Operating Unit Profit (“OUP”) given the operational nature of these taxes. While we continue to view this tax as operational, during the second quarter of 2013 we changed our internal reporting to exclude the French business tax from the OUP of our France reportable segment. Therefore, our France reportable segment OUP now excludes the business tax and we no longer need to show the business tax amount separately to reconcile to the consolidated results. All previously reported segment results have been restated to conform to the current year presentation. This change in segment reporting has no impact on our reporting of consolidated results.

We are organized and managed primarily on a geographic basis with Right Management currently operating as a separate global business unit. Each country and business unit generally has its own distinct operations and management team providing services under our global brands, and maintaining its own financial reports. We have an executive sponsor for each global brand who is responsible for ensuring the integrity and consistency of delivery locally as we develop and implement global workforce solutions for our clients that deliver the outcomes. Each operation reports directly or indirectly through a regional manager to a member of executive management. Given this reporting structure, all of our operations have been segregated into the following reporting segments: Americas, which includes United States and Other Americas; Southern Europe, which includes France, Italy and Other Southern Europe; Northern Europe; APME; and Right Management.

The Americas, Southern Europe, Northern Europe and APME segments derive a significant majority of their revenues from the placement of contingent workers. The remaining revenues within these segments are derived from other workforce solutions and services, including recruitment and assessment, training and development, and ManpowerGroup Solutions. ManpowerGroup Solutions includes Talent Based Outsourcing (TBO), Managed Service Provider (MSP), Recruitment Process Outsourcing (RPO), Borderless Talent Solutions (BTS) and Strategic Workforce Consulting (SWC). The Right Management segment revenues are derived from career management and talent management services. Segment revenues represent sales to external clients. Due to the nature of our business, we generally do not have export sales. We provide services to a wide variety of clients, none of which individually comprise a significant portion of revenues for us as a whole.

	3 Months Ended						9 Months Ended
	September 30,						September 30,
	2013			2012			2013			2012
Revenues from services:
Americas:
United States (a)	$	761.8		$	760.8		$	2,216.4		$	2,259.8
Other Americas		382.0			388.3			1,156.1			1,180.0
		1,143.8			1,149.1			3,372.5			3,439.8
Southern Europe:
France		1,420.7			1,392.0			3,886.5			4,111.4
Italy		269.7			246.8			806.0			788.3
Other Southern Europe		227.9			189.2			624.3			574.5
		1,918.3			1,828.0			5,316.8			5,474.2

Northern Europe		1,448.1			1,426.9			4,217.2			4,286.7
APME		601.4			688.2			1,857.2			2,031.1
Right Management		77.2			80.1			234.7			243.6
Consolidated (b)	$	5,188.8		$	5,172.3		$	14,998.4		$	15,475.4

Operating unit profit: (c)
Americas:
United States	$	34.3		$	24.5		$	72.3		$	39.1
Other Americas		11.4			10.9			32.0			36.7
		45.7			35.4			104.3			75.8
Southern Europe:
France		58.4			36.4			129.0			93.9
Italy		10.7			9.4			37.1			36.5
Other Southern Europe		4.0			2.2			7.5			8.7
		73.1			48.0			173.6			139.1

Northern Europe		50.3			42.5			94.1			125.6
APME		19.2			20.8			54.2			62.2
Right Management		4.5			5.6			13.9			5.2
		192.8			152.3			440.1			407.9
Corporate expenses		(21.9	)		(24.5	)		(69.9	)		(73.7	)
Intangible asset amortization expense (c)		(8.5	)		(9.2	)		(25.3	)		(27.4	)
Operating profit		162.4			118.6			344.9			306.8
Interest and other expenses		(5.4	)		(10.1	)		(27.2	)		(33.2	)
Earnings before income taxes	$	157.0		$	108.5		$	317.7		$	273.6

(a)

In the United States, where a majority of our franchises operate, revenues from services included fees received from the related franchise offices of $4.2 and $3.9 for the three months ended September 30, 2013 and 2012, respectively, and $11.2 and $10.9 for nine months ended September 30, 2013 and 2012, respectively. These fees are primarily based on revenues generated by the franchise offices, which were $181.6 and $175.8 for the three months ended September 30, 2013 and 2012, respectively, and $512.0 and $520.8 for the nine months ended September 30, 2013 and 2012, respectively.

(b)

Our consolidated revenues from services include fees received from our franchise offices of $6.6 and $6.4 for the three months ended September 30, 2013 and 2012, and $18.0 and $17.9 for the nine months ended September 30, 2013 and 2012, respectively. These fees are primarily based on revenues generated by the franchise offices, which were $285.4 and $270.5 for the three months ended September 30, 2013 and 2012, respectively, and $792.4 and $794.4 for the nine months ended September 30, 2013 and 2012, respectively.

(c)

We evaluate segment performance based on OUP, which is equal to segment revenues less cost of services and branch and national headquarters operating costs. This profit measure does not include goodwill and intangible asset impairment charges or amortization of intangibles related to acquisitions, interest and other income and expense amounts or income taxes.