(13) Segment Data

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 maintains 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. 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), TAPFIN - Managed Service Provider (MSP), Recruitment Process Outsourcing (RPO), Borderless Talent Solutions (BTS), Strategic Workforce Consulting (SWC) and Language Services. 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,
	2014			2013			2014			2013
Revenues from services:
Americas:
United States (a)	$	800.5		$	761.8		$	2,296.9		$	2,216.4
Other Americas		388.5			382.0			1,114.3			1,156.1
		1,189.0			1,143.8			3,411.2			3,372.5
Southern Europe:
France		1,454.3			1,420.7			4,083.7			3,886.5
Italy		294.1			269.7			882.7			806.0
Other Southern Europe		259.9			227.9			732.9			624.3
		2,008.3			1,918.3			5,699.3			5,316.8

Northern Europe		1,554.6			1,448.1			4,546.3			4,217.2
APME		592.5			601.4			1,760.2			1,857.2
Right Management		71.6			77.2			224.7			234.7
Consolidated (b)	$	5,416.0		$	5,188.8		$	15,641.7		$	14,998.4

Operating unit profit: (c)
Americas:
United States	$	41.9		$	34.3		$	85.0		$	72.3
Other Americas		14.6			11.4			41.2			32.0
		56.5			45.7			126.2			104.3
Southern Europe:
France		84.2			58.4			207.3			129.0
Italy		14.7			10.7			45.6			37.1
Other Southern Europe		6.1			4.0			16.4			7.5
		105.0			73.1			269.3			173.6

Northern Europe		59.6			50.3			144.2			94.1
APME		21.6			19.2			62.8			54.2
Right Management		6.3			4.5			27.3			13.9
		249.0			192.8			629.8			440.1
Corporate expenses		(28.3	)		(21.9	)		(78.2	)		(69.9	)
Intangible asset amortization expense (c)		(8.4	)		(8.5	)		(25.0	)		(25.3	)
Operating profit		212.3			162.4			526.6			344.9
Interest and other expenses		(9.9	)		(5.4	)		(27.0	)		(27.2	)
Earnings before income taxes	$	202.4		$	157.0		$	499.6		$	317.7

(a)

In the United States, where a majority of our franchises operate, revenues from services include fees received from the related franchise offices of $4.4 and $4.2 for the three months ended September 30, 2014 and 2013, respectively, and $11.7 and $11.2 for the nine months ended September 30, 2014 and 2013, respectively. These fees are primarily based on revenues generated by the franchise offices, which were $196.3 and $181.6 for the three months ended September 30, 2014 and 2013, respectively, and $555.7 and $512.0 for the nine months ended September 30, 2014 and 2013, respectively.

(b)

Our consolidated revenues from services include fees received from our franchise offices of $6.9 and $6.6 for the three months ended September 30, 2014 and 2013, respectively, and $18.8 and $18.0 for the nine months ended September 30, 2014 and 2013, respectively. These fees are primarily based on revenues generated by the franchise offices, which were $302.0 and $285.4 for the three months ended September 30, 2014 and 2013, respectively, and $845.2 and $792.4 for the nine months ended September 30, 2014 and 2013, 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.