8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSIONWASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT PURSUANTTO SECTION 13 OR 15(d) OF THESECURITIES EXCHANGE ACT OF 1934

Date of Report:July24, 2013
(Date of earliest event reported)

CA, Inc.

(Exact name of registrant as specified in its charter)

Delaware
 (State or other jurisdiction of incorporation)

1-9247 (Commission File Number)	13-2857434 (IRS Employer Identification No.)
One CA Plaza Islandia, New York (Address of principal executive offices)	11749 (Zip Code)

(800) 225-5224
(Registrant’s telephone number, including area code)

Not applicable
(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01 Other Events

CA, Inc. (the Company) today disclosed in its quarterly earnings press release that starting in the first quarter of fiscal year 2014, the Chief Operating Decision Maker, who is the Company's Chief Executive Officer, revised the measure of segment expenses and segment profit to treat all costs of internal software development as segment expense in the period the costs are incurred and as a result, the Company will add back capitalized internal software costs to, and exclude amortization of internally developed software costs previously capitalized from, segment expenses. Segment expenses will continue to exclude share-based compensation expense; amortization of purchased software; amortization of other intangible assets; and certain other gains and losses, which includes certain foreign exchange derivate gains and losses. The Company is providing revised operating segment results to reflect these changes for each quarter of fiscal years 2013, 2012 and 2011 and for full fiscal years 2013, 2012 and 2011 as Exhibit 99.1 attached hereto and incorporated by reference herein so as to provide segment expenses and segment profit on a consistent basis. A measure of segment assets is not currently provided to the Company's Chief Executive Officer and has therefore not been disclosed. The financial information is unaudited.

The Company’s Mainframe Solutions and Enterprise Solutions operating segments comprise its software business organized by the nature of the Company’s software offerings and the platform on which the products operate. The Services operating segment comprises implementation, consulting, education and training services, including those directly related to the Mainframe Solutions and Enterprise Solutions software that the Company sells to its customers.

The Company’s operating segments are defined as follows:

• Mainframe Solutions – The Company’s Mainframe Solutions segment addresses the mainframe market and is focused on making significant investments in order to be innovative in key management disciplines across the Company’s broad portfolio of products. Ongoing development is guided by customer needs, the Company’s cross-enterprise management philosophy and the Company’s Next Generation Mainframe Management strategy, which offers management capabilities designed to appeal to the next generation of mainframe staff while also offering productivity improvements to today’s mainframe experts. The Company’s mainframe business assists customers by addressing three major challenges: reducing costs and improving operational efficiency, sustaining critical skills through modernized and simplified management, and increasing innovation and agility to help deliver on business goals.

• Enterprise Solutions – The Company’s Enterprise Solutions segment includes products that operate on non-mainframe platforms, such as service assurance, security (identity and access management), service and portfolio management, application delivery, Software-as-a-Service, and cloud offerings. The Company’s offerings help customers address their regulatory compliance demands, privacy needs, and internal security policies. Enterprise Solutions also focuses on delivering growth to the Company in the form of new customer acquisitions and revenue, while leveraging non-traditional routes-to-market and delivery models.

• Services – The Company’s Services segment offers implementation, consulting, education and training services to customers, which is intended to promote a seamless customer experience and to increase the value that customers realize from the Company’s solutions.

Non-GAAP Financial Measures

The accompanying tables include segment expense and segment profit information for the Company's individual reporting segments. The tables also include a measure of total segment profit that excludes the impact of certain items and therefore has not been calculated in accordance with U.S. generally accepted accounting principles (GAAP). The Company's segment expense and segment profit along with total segment profit exclude the following items: non-cash amortization of purchased software and other intangibles, share-based compensation, fiscal year 2007 restructuring costs, recoveries and certain costs associated with derivative litigation matters and certain other gains and losses, which includes certain foreign exchange derivate gains and losses. The Company will expense costs for internally developed software where development efforts commenced in the first quarter of fiscal year 2014 and afterwards. As a result, product development and enhancement expenses are expected to increase in future periods as the amount capitalized for internally developed software costs decreases. Due to this change, the Company will also add back capitalized internal software costs and exclude the amortization of internal software costs from individual and total segment expense and segment profit. Also beginning in the first quarter of fiscal year 2014, the Company will exclude charges relating to rebalancing initiatives that are large enough to require approval from the Company's Board of Directors. The Company's non-GAAP financial measures may be different from non-GAAP financial measures used by other companies. Non-GAAP financial measures should not be considered as a substitute for, or superior to, measures of financial performance prepared in accordance with GAAP. By excluding these items, non-GAAP financial measures facilitate management's internal comparisons to the Company's historical operating results to competitors' operating results, and to estimates made by securities analysts. Management uses these non-GAAP financial measures internally to evaluate its performance. The Company believes these non-GAAP financial measures are useful to investors in allowing for greater transparency of supplemental information used by management in its financial and operational decision-making. In addition, the Company has historically reported similar non-GAAP financial measures to its investors and believes that the inclusion of comparative numbers provides consistency in its financial reporting. Investors are encouraged to review the reconciliations of total segment profit to its most directly comparable GAAP financial measure, which are included in Exhibit 99.1 to this Form 8-K.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits.

Exhibit No.	Description
99.1	Revised Operating Segment Information

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

		CA, Inc.
Date:	July 24, 2013	By:	/s/ C.H.R. DuPree
			C.H.R. DuPree
			Senior Vice President, Corporate Governance, and Corporate Secretary

Exhibit Index

Exhibit No.	Description
99.1	Revised Operating Segment Information

EX-99.1

Exhibit 99.1

CA Technologies

Revised Operating Segment Information

(unaudited)

(dollars in millions)

	Q1 FY2013												Q2 FY2013
	Mainframe Solutions			Enterprise Solutions			Services			Total			Mainframe Solutions			Enterprise Solutions			Services			Total
Revenue	$	628		$	426		$	91		$	1,145		$	619		$	438		$	95		$	1,152
Expenses	261			357			87			705			250			409			89			748
Segment profit	$	367		$	69		$	4		$	440		$	369		$	29		$	6		$	404
Segment operating margin	58		%	16		%	4		%	38		%	60		%	7		%	6		%	35		%
Segment profit										$	440											$	404
Less:
Purchased software amortization										27												27
Other intangibles amortization										14												13
Software development costs capitalized										(36		)										(42		)
Internally developed software products amortization										37												40
Share-based compensation expense										23												21
Other (gains) expenses, net (1)										(6		)										8
Interest expense, net										11												10
Income from continuing operations before income taxes										$	370											$	327

	Q3 FY2013
	Mainframe Solutions			Enterprise Solutions			Services			Total
Revenue	$	622		$	476		$	97		$	1,195
Expenses	253			425			93			771
Segment profit	$	369		$	51		$	4		$	424
Segment operating margin	59		%	11		%	4		%	35		%
Segment profit										$	424
Less:
Purchased software amortization										26
Other intangibles amortization										14
Software development costs capitalized										(44		)
Internally developed software products amortization										40
Share-based compensation expense										18
Other (gains) expenses, net (1)										—
Interest expense, net										12
Income from continuing operations before income taxes										$	358

	Q4 FY2013												Full Year FY2013
	Mainframe Solutions			Enterprise Solutions			Services			Total			Mainframe Solutions			Enterprise Solutions			Services			Total
Revenue	$	620		$	432		$	99		$	1,151		$	2,489		$	1,772		$	382		$	4,643
Expenses	264			415			89			768			1,028			1,606			358			2,992
Segment profit	$	356		$	17		$	10		$	383		$	1,461		$	166		$	24		$	1,651
Segment operating margin	57		%	4		%	10		%	33		%	59		%	9		%	6		%	36		%
Segment profit										$	383											$	1,651
Less:
Purchased software amortization										83												163
Other intangibles amortization										13												54
Software development costs capitalized										(40		)										(162		)
Internally developed software products amortization										39												156
Share-based compensation expense										16												78
Other (gains) expenses, net (1)										(2		)										—
Interest expense, net										11												44
Income from continuing operations before income taxes										$	263											$	1,318

	Q1 FY2012												Q2 FY2012
	Mainframe Solutions			Enterprise Solutions			Services			Total			Mainframe Solutions			Enterprise Solutions			Services			Total
Revenue	$	646		$	427		$	90		$	1,163		$	655		$	449		$	96		$	1,200
Expenses	282			398			88			768			314			428			92			834
Segment profit	$	364		$	29		$	2		$	395		$	341		$	21		$	4		$	366
Segment operating margin	56		%	7		%	2		%	34		%	52		%	5		%	4		%	31		%
Segment profit										$	395											$	366
Less:
Purchased software amortization										23												26
Other intangibles amortization										19												15
Software development costs capitalized										(49		)										(41		)
Internally developed software products amortization										27												29
Share-based compensation expense										25												16
Other (gains) expenses, net (1)										8												(12		)
Interest expense, net										9												6
Income from continuing operations before income taxes										$	333											$	327

	Q3 FY2012
	Mainframe Solutions			Enterprise Solutions			Services			Total
Revenue	$	682		$	478		$	103		$	1,263
Expenses	279			426			92			797
Segment profit	$	403		$	52		$	11		$	466
Segment operating margin	59		%	11		%	11		%	37		%
Segment profit										$	466
Less:
Purchased software amortization										27
Other intangibles amortization										16
Software development costs capitalized										(41		)
Internally developed software products amortization										32
Share-based compensation expense										20
Other (gains) expenses, net (1)										(1		)
Interest expense, net										9
Income from continuing operations before income taxes										$	404

	Q4 FY2012												Full Year FY2012
	Mainframe Solutions			Enterprise Solutions			Services			Total			Mainframe Solutions			Enterprise Solutions			Services			Total
Revenue	$	629		$	466		$	93		$	1,188		$	2,612		$	1,820		$	382		$	4,814
Expenses	282			448			87			817			1,157			1,700			359			3,216
Segment profit	$	347		$	18		$	6		$	371		$	1,455		$	120		$	23		$	1,598
Segment operating margin	55		%	4		%	6		%	31		%	56		%	7		%	6		%	33		%
Segment profit										$	371											$	1,598
Less:
Purchased software amortization										27												103
Other intangibles amortization										15												65
Software development costs capitalized										(40		)										(171		)
Internally developed software products amortization										34												122
Share-based compensation expense										28												89
Other (gains) expenses, net (1)										6												1
Interest expense, net										11												35
Income from continuing operations before income taxes										$	290											$	1,354

	Q1 FY2011												Q2 FY2011
	Mainframe Solutions			Enterprise Solutions			Services			Total			Mainframe Solutions			Enterprise Solutions			Services			Total
Revenue	$	615		$	376		$	78		$	1,069		$	615		$	394		$	79		$	1,088
Expenses	284			366			74			724			267			364			77			708
Segment profit	$	331		$	10		$	4		$	345		$	348		$	30		$	2		$	380
Segment operating margin	54		%	3		%	5		%	32		%	57		%	8		%	3		%	35		%
Segment profit										$	345											$	380
Less:
Purchased software amortization										22												22
Other intangibles amortization										16												17
Software development costs capitalized										(42		)										(29		)
Internally developed software products amortization										23												25
Share-based compensation expense										19												21
Other (gains) expenses, net (1)										(14		)										22
Interest expense, net										13												12
Income from continuing operations before income taxes										$	308											$	290

	Q3 FY2011
	Mainframe Solutions			Enterprise Solutions			Services			Total
Revenue	$	628		$	428		$	88		$	1,144
Expenses	291			402			79			772
Segment profit	$	337		$	26		$	9		$	372
Segment operating margin	54		%	6		%	10		%	33		%
Segment profit										$	372
Less:
Purchased software amortization										23
Other intangibles amortization										18
Software development costs capitalized										(42		)
Internally developed software products amortization										29
Share-based compensation expense										21
Other (gains) expenses, net (1)										(9		)
Interest expense, net										10
Income from continuing operations before income taxes										$	322

	Q4 FY2011												Full Year FY2011
	Mainframe Solutions			Enterprise Solutions			Services			Total			Mainframe Solutions			Enterprise Solutions			Services			Total
Revenue	$	621		$	425		$	82		$	1,128		$	2,479		$	1,623		$	327		$	4,429
Expenses	305			414			80			799			1,147			1,546			310			3,003
Segment profit	$	316		$	11		$	2		$	329		$	1,332		$	77		$	17		$	1,426
Segment operating margin	51		%	3		%	2		%	29		%	54		%	5		%	5		%	32		%
Segment profit										$	329											$	1,426
Less:
Purchased software amortization										21												88
Other intangibles amortization										22												73
Software development costs capitalized										(54		)										(167		)
Internally developed software products amortization										27												104
Share-based compensation expense										19												80
Other (gains) expenses, net (1)										(5		)										(6		)
Interest expense, net										10												45
Income from continuing operations before income taxes										$	289											$	1,209

(1) Other (gains) expenses, net includes restructuring cost associated with the Company's Fiscal 2007 plan, certain foreign exchange derivative gains and losses, and other miscellaneous costs.