Our reportable segments are: Financial Services, which includes customers providing banking/transaction processing, capital markets and insurance services; Healthcare, which includes healthcare providers and payers as well as life sciences customers; Manufacturing/Retail/Logistics, which includes manufacturers, retailers, travel and other hospitality customers, as well as customers providing logistics services; and Other, which is an aggregation of industry segments which, individually, are less than 10% of consolidated revenues and segment operating profit. The Other reportable segment includes entertainment, media and information services, communications and high technology operating segments. Our sales managers, account executives, account managers and project teams are aligned in accordance with the specific industries they serve.

Our chief operating decision maker evaluates the Company's performance and allocates resources based on segment revenues and operating profit. Segment operating profit is defined as income from operations before unallocated costs. Generally, operating expenses for each operating segment have similar characteristics and are subject to the same factors, pressures and challenges. However, the economic environment and its effects on industries served by our operating segments may affect revenue and operating expenses to differing degrees. Expenses included in segment operating profit consist principally of direct selling and delivery costs as well as a per seat charge for use of the development and delivery centers. Certain expenses, such as general and administrative, and a portion of depreciation and amortization, are not allocated to specific segments as management does not believe it is practical to allocate such costs to individual segments because they are not directly attributable to any specific segment. Further, stock-based compensation expense and the impact of the settlement of our cash flow hedges are not allocated to individual segments in our internal management reports used by the chief operating decision maker. Accordingly, these expenses are separately disclosed as "unallocated" and adjusted only against our total income from operations. Additionally, management has determined that it is not practical to allocate identifiable assets, by segment, since such assets are used interchangeably among the segments.

Revenues from external customers and segment operating profit, before unallocated expenses, for the Financial Services, Healthcare, Manufacturing/Retail/Logistics, and Other reportable segments were as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
Revenues:
Financial Services	$	655,761	$	520,282	$	1,838,426	$	1,389,742
Healthcare		429,798		303,226		1,165,201		837,866
Manufacturing/Retail/Logistics		310,056		230,224		878,767		606,472
Other		205,339		163,181		575,055		447,707

Total revenue	$	1,600,954	$	1,216,913	$	4,457,449	$	3,281,787

Segment Operating Profit:
Financial Services	$	222,165	$	185,591	$	620,660	$	475,191
Healthcare		171,261		113,391		436,873		307,716
Manufacturing/Retail/Logistics		112,960		83,804		321,482		203,793
Other		66,753		56,992		182,122		147,926

Total segment operating profit		573,139		439,778		1,561,137		1,134,626
Less: unallocated costs⁽¹⁾		280,137		211,479		732,812		517,395

Income from operations	$	293,002	$	228,299	$	828,325	$	617,231

(1)	Includes $24,500 and $64,244 of stock-based compensation expense for the three and nine months ended September 30, 2011, respectively and $14,109 and $42,044 of stock-based compensation expense for the three and nine months ended September 30, 2010, respectively.


	Three Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
Revenues:⁽¹⁾
North America⁽²⁾	$	1,250,708	$	945,973	$	3,475,707	$	2,570,591
Europe⁽³⁾		290,606		229,679		823,232		603,481
Other⁽⁴⁾		59,640		41,261		158,510		107,715

Total	$	1,600,954	$	1,216,913	$	4,457,449	$	3,281,787


	As of September 30, 2011		As of December 31, 2010
Long-lived Assets:⁽⁵⁾
North America⁽²⁾	$	23,283	$	12,198
Europe		4,773		3,687
Other⁽⁴⁾⁽⁶⁾		636,553		554,563

Total	$	664,609	$	570,448

(1)	Revenues are attributed to regions based upon customer location.

(2)	Substantially all relates to operations in the United States.

(3)	Includes revenue from operations in the United Kingdom of $183,737 and $153,503 for the three months ended and $522,908 and $390,469 for the nine months ended September 30, 2011 and 2010, respectively.

(4)	Includes our operations in Asia Pacific, Middle East and Latin America.

(5)	Long-lived assets include property and equipment, net of accumulated depreciation and amortization.

(6)	Substantially all of these long-lived assets relate to our operations in India.