Operating Expenses

9 Months Ended

Sep. 30, 2014

Operating expenses for the three and nine months ended September 30, 2014 and 2013 were (in millions):



	Three Months				Nine Months
	2014		2013		2014		2013
Salary and service costs	$	2,813.2	$	2,585.2	$	8,230.7	$	7,733.3
Office and general expenses	502.8		497.8		1,518.5		1,490.8
Merger expenses	—		28.1		8.8		28.1
	$	3,316.0	$	3,111.1	$	9,758.0	$	9,252.2

For the nine months ended September 30, 2014 and 2013, we incurred $8.8 million and $28.1 million, respectively, of expenses in connection with the proposed merger with Publicis, which were primarily comprised of professional fees. On May 8, 2014, the proposed merger with Publicis was terminated.