Segment Data (Tables)

3 Months Ended

Mar. 31, 2012

Segment Reporting [Abstract]

Reconciliation of revenue from segments to consolidated

(13) Segment Data

	3 Months Ended March 31,
	2012			2011
Revenues from Services:
Americas:
United States  (a)	$	735.8		$	750.9
Other Americas		402.5			361.8
		1,138.3			1,112.7
Southern Europe:
France		1,291.8			1,353.8
Italy		267.5			284.6
Other Southern Europe		195.2			180.0
		1,754.5			1,818.4
Northern Europe		1,444.0			1,456.6
APME		680.0			602.9
Right Management		79.6			81.8
Consolidated (b)	$	5,096.4		$	5,072.4
Operating Unit Profit (Loss): (c)
Americas:
United States	$	6.9		$	8.7
Other Americas		15.3			12.8
		22.2			21.5
Southern Europe:
France		5.5			12.0
Italy		14.5			12.9
Other Southern Europe		3.5			2.2
		23.5			27.1
Northern Europe		43.9			41.9
APME		19.6			16.5
Right Management		2.5			3.3
		111.7			110.3
Corporate expenses		(26.3	)		(32.0	)
Intangible asset amortization expense		(9.0	)		(9.6	)
Reclassification of French Business Tax (d)		17.4			16.9
Operating Profit		93.8			85.6
Interest and other expenses		(11.8	)		(11.1	)
Earnings before income taxes	$	82.0		$	74.5

(a) In the United States, where a majority of our franchises operate, Revenues from Services included fees received from the related franchise offices of $3.2 and $2.7 for the three months ended March 31, 2012 and 2011, respectively. These fees are primarily based on revenues generated by the franchise offices, which were $164.4 and $148.5 for the three months ended March 31, 2012 and 2011, respectively.

(b) Our consolidated Revenues from Services include fees received from our franchise offices of $5.4 and $5.9 for the three months ended March 31, 2012 and 2011, respectively. These fees are primarily based on revenues generated by the franchise offices, which were $253.9 and $274.5 for the three months ended March 31, 2012 and 2011, respectively.

(c) We evaluate segment performance based on Operating Unit Profit (“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.

(d) The French Business Tax was reported in Provision for Income Taxes rather than in Cost of Services, in accordance with the current accounting guidance on income taxes.  However, we view this tax as operational in nature. Accordingly, the financial information reviewed internally continues to include the French Business Tax within the OUP of our France reportable segment. Therefore, we have shown the amount of the French Business Tax separately to be able to reconcile to our Earnings before Income Taxes.

Reconciliation of OUP to consolidated

(13) Segment Data

	3 Months Ended March 31,
	2012			2011
Revenues from Services:
Americas:
United States  (a)	$	735.8		$	750.9
Other Americas		402.5			361.8
		1,138.3			1,112.7
Southern Europe:
France		1,291.8			1,353.8
Italy		267.5			284.6
Other Southern Europe		195.2			180.0
		1,754.5			1,818.4
Northern Europe		1,444.0			1,456.6
APME		680.0			602.9
Right Management		79.6			81.8
Consolidated (b)	$	5,096.4		$	5,072.4
Operating Unit Profit (Loss): (c)
Americas:
United States	$	6.9		$	8.7
Other Americas		15.3			12.8
		22.2			21.5
Southern Europe:
France		5.5			12.0
Italy		14.5			12.9
Other Southern Europe		3.5			2.2
		23.5			27.1
Northern Europe		43.9			41.9
APME		19.6			16.5
Right Management		2.5			3.3
		111.7			110.3
Corporate expenses		(26.3	)		(32.0	)
Intangible asset amortization expense		(9.0	)		(9.6	)
Reclassification of French Business Tax (d)		17.4			16.9
Operating Profit		93.8			85.6
Interest and other expenses		(11.8	)		(11.1	)
Earnings before income taxes	$	82.0		$	74.5

(a) In the United States, where a majority of our franchises operate, Revenues from Services included fees received from the related franchise offices of $3.2 and $2.7 for the three months ended March 31, 2012 and 2011, respectively. These fees are primarily based on revenues generated by the franchise offices, which were $164.4 and $148.5 for the three months ended March 31, 2012 and 2011, respectively.

(b) Our consolidated Revenues from Services include fees received from our franchise offices of $5.4 and $5.9 for the three months ended March 31, 2012 and 2011, respectively. These fees are primarily based on revenues generated by the franchise offices, which were $253.9 and $274.5 for the three months ended March 31, 2012 and 2011, respectively.

(c) We evaluate segment performance based on Operating Unit Profit (“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.

(d) The French Business Tax was reported in Provision for Income Taxes rather than in Cost of Services, in accordance with the current accounting guidance on income taxes.  However, we view this tax as operational in nature. Accordingly, the financial information reviewed internally continues to include the French Business Tax within the OUP of our France reportable segment. Therefore, we have shown the amount of the French Business Tax separately to be able to reconcile to our Earnings before Income Taxes.