SEGMENT INFORMATION

3 Months Ended

Mar. 31, 2013

Segment Reporting [Abstract]

SEGMENT INFORMATION

SEGMENT INFORMATION

The overall concept that IAC employs in determining its operating segments is to present the financial information in a manner consistent with how the chief operating decision maker and executive management view the businesses, how the businesses are organized as to segment management, and the focus of the businesses with regards to the types of services or products offered or the target market. Operating segments are combined for reporting purposes if they meet certain aggregation criteria, which principally relate to the similarity of their economic characteristics or, in the case of Other, do not meet the quantitative thresholds that require separate presentation as separate operating segments.

	Three Months Ended March 31,
	2013			2012
	(In thousands)
Revenue:
Search & Applications	$	397,192		$	343,198
Match	188,862			174,275
Local	74,945			77,119
Media	45,315			15,911
Other	36,045			30,206
Inter-segment elimination	(110		)	(109		)
Total	$	742,249		$	640,600

	Three Months Ended March 31,
	2013			2012
	(In thousands)
Operating Income (Loss):
Search & Applications	$	86,983		$	73,490
Match	40,959			29,906
Local	(3,403		)	3,789
Media	(8,828		)	(6,669		)
Other	(3,222		)	(1,714		)
Corporate	(27,938		)	(36,037		)
Total	$	84,551		$	62,765

	Three Months Ended March 31,
	2013			2012
	(In thousands)
Operating Income Before Amortization:
Search & Applications	$	93,649		$	73,500
Match	46,303			37,328
Local	(1,001		)	3,950
Media	(8,374		)	(6,401		)
Other	(2,499		)	(1,398		)
Corporate	(15,328		)	(15,707		)
Total	$	112,750		$	91,272

	Three Months Ended March 31,
	2013		2012
	(In thousands)
Depreciation:
Search & Applications	$	3,865	$	3,291
Match	4,677		3,537
Local	2,346		2,801
Media	523		179
Other	302		244
Corporate	2,303		2,063
Total	$	14,016	$	12,115

Revenue by geography is based on where the customer is located. Geographic information about revenue and long-lived assets is presented below:

	Three Months Ended March 31,
	2013		2012
	(In thousands)
Revenue:
United States	$	514,614	$	445,660
All other countries	227,635		194,940
Total	$	742,249	$	640,600

	March 31, 2013		December 31, 2012
	(In thousands)
Long-lived assets (excluding goodwill and intangible assets):
United States	$	271,502	$	251,379
All other countries	21,780		19,133
Total	$	293,282	$	270,512

The Company's primary metric is Operating Income Before Amortization, which is defined as operating income excluding, if applicable: (1) non-cash compensation expense, (2) amortization and impairment of intangibles, (3) goodwill impairment, (4) acquisition-related contingent consideration fair value adjustments and (5) one-time items. The Company believes this measure is useful to investors because it represents the consolidated operating results from IAC's segments, taking into account depreciation, which it believes is an ongoing cost of doing business, but excluding the effects of any other non-cash expenses. Operating Income Before Amortization has certain limitations in that it does not take into account the impact to IAC's statement of operations of certain expenses, including non-cash compensation and acquisition related accounting. IAC endeavors to compensate for the limitations of the non-U.S. GAAP measure presented by providing the comparable U.S. GAAP measure with equal or greater prominence, financial statements prepared in accordance with U.S. GAAP, and descriptions of the reconciling items, including quantifying such items, to derive the non-U.S. GAAP measure.

The following tables reconcile Operating Income Before Amortization to operating income (loss) for the Company's reportable segments:

	Three Months Ended March 31, 2013
	Operating Income Before Amortization			Non-Cash Compensation Expense			Amortization of Intangibles			Acquisition-related Contingent Consideration Fair Value Adjustment			Operating Income (Loss)
	(In thousands)
Search & Applications	$	93,649		$	(3	)	$	(6,663	)	$	—		$	86,983
Match	46,303			157			(4,043		)	(1,458		)	40,959
Local	(1,001		)	—			(2,402		)	—			(3,403		)
Media	(8,374		)	(205		)	(249		)	—			(8,828		)
Other	(2,499		)	(2		)	(721		)	—			(3,222		)
Corporate	(15,328		)	(12,610		)	—			—			(27,938		)
Total	$	112,750		$	(12,663	)	$	(14,078	)	$	(1,458	)	$	84,551

	Three Months Ended March 31, 2012
	Operating Income Before Amortization			Non-Cash Compensation Expense			Amortization of Intangibles			Operating Income (Loss)
	(In thousands)
Search & Applications	$	73,500		$	(8	)	$	(2	)	$	73,490
Match	37,328			(907		)	(6,515		)	29,906
Local	3,950			—			(161		)	3,789
Media	(6,401		)	(268		)	—			(6,669		)
Other	(1,398		)	47			(363		)	(1,714		)
Corporate	(15,707		)	(20,330		)	—			(36,037		)
Total	$	91,272		$	(21,466	)	$	(7,041	)	$	62,765