SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2012

Segment Reporting [Abstract]

Schedule of reconciliation of revenues from segments to consolidated

	Years Ended December 31,
	2012			2011			2010
	(In thousands)
Revenue:
Search & Applications	$	1,465,795		$	1,040,507		$	805,284
Match	713,449			518,027			400,723
Local	322,627			303,418			263,749
Media	164,824			70,164			49,692
Other	134,555			128,065			118,749
Inter-segment elimination	(317		)	(737		)	(1,382		)
Total	$	2,800,933		$	2,059,444		$	1,636,815

Schedule of reconciliation of operating income from segments to consolidated

	Years Ended December 31,
	2012			2011			2010
	(In thousands)
Operating Income (Loss):
Search & Applications	$	305,644		$	204,006		$	128,356
Match	205,492			137,555			115,367
Local	21,735			25,533			8,405
Media	(51,776		)	(16,275		)	(23,385		)
Other	(7,689		)	(3,896		)	(31,600		)
Corporate	(149,838		)	(149,161		)	(147,348		)
Total	$	323,568		$	197,762		$	49,795

Schedule of reconciliation of Operating Income Before Amortization from segments to consolidated

(a) 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 and (4) one-time items. The Company believes this measure is useful to investors because it represents the 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.

	Years Ended December 31,
	2012			2011			2010
	(In thousands)
Operating Income Before Amortization(a):
Search & Applications	$	313,146		$	204,980		$	140,792
Match	225,765			156,274			122,057
Local	24,932			28,284			10,671
Media	(44,827		)	(15,845		)	(21,849		)
Other	(6,095		)	(2,499		)	2,091
Corporate	(67,957		)	(62,787		)	(64,183		)
Total	$	444,964		$	308,407		$	189,579

Schedule of reconciliation of segment assets to consolidated assets

(b) Consistent with the Company's primary metric (described in (a) above), the Company excludes, if applicable, goodwill and intangible assets from the measure of segment assets presented above.

	December 31,
	2012		2011
	(In thousands)
Segment Assets(b):
Search & Applications	$	355,159	$	246,459
Match	225,781		190,338
Local	46,842		46,581
Media	71,495		25,429
Other	28,842		15,910
Corporate	978,651		1,148,517
Total	$	1,706,770	$	1,673,234

Schedule of reconciliation of depreciation from segments to consolidated

	Years Ended December 31,
	2012		2011		2010
	(In thousands)
Depreciation:
Search & Applications	$	14,995	$	25,484	$	35,754
Match	16,339		10,780		11,042
Local	10,136		10,388		7,785
Media	1,398		703		245
Other	1,074		851		828
Corporate	8,539		8,513		8,243
Total	$	52,481	$	56,719	$	63,897

Schedule of reconciliation of capital expenditures from segments to consolidated

	Years Ended December 31,
	2012		2011		2010
	(In thousands)
Capital expenditures:
Search & Applications	$	15,320	$	8,698	$	17,169
Match	19,853		17,447		10,087
Local	6,666		9,299		10,513
Media	1,178		905		474
Other	1,819		970		951
Corporate	6,365		2,635		635
Total	$	51,201	$	39,954	$	39,829

Schedule of revenue and long-lived assets, excluding goodwill and intangible assets, by geographical segments

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

	Years Ended December 31,
	2012		2011		2010
	(In thousands)
Revenue
United States	$	1,966,383	$	1,583,322	$	1,359,655
All other countries	834,550		476,122		277,160
Total	$	2,800,933	$	2,059,444	$	1,636,815

	December 31,
	2012		2011
	(In thousands)
Long-lived assets (excluding goodwill and intangible assets)
United States	$	251,379	$	246,550
All other countries	19,133		13,038
Total	$	270,512	$	259,588

Schedule of reconciliation of Operating Income Before Amortization to operating income (loss) for the entity's reportable segments

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

	Year Ended December 31, 2012
	Operating Income Before Amortization			Non-Cash Compensation Expense			Amortization of Intangibles			Operating Income (Loss)
	(In thousands)
Search & Applications	$	313,146		$	(34	)	$	(7,468	)	$	305,644
Match	225,765			(2,818		)	(17,455		)	205,492
Local	24,932			—			(3,197		)	21,735
Media	(44,827		)	(770		)	(6,179		)	(51,776		)
Other	(6,095		)	(122		)	(1,472		)	(7,689		)
Corporate	(67,957		)	(81,881		)	—			(149,838		)
Total	$	444,964		$	(85,625	)	$	(35,771	)	$	323,568

	Year Ended December 31, 2011
	Operating Income Before Amortization			Non-Cash Compensation Expense			Amortization of Intangibles			Operating Income (Loss)
	(In thousands)
Search & Applications	$	204,980		$	202		$	(1,176	)	$	204,006
Match	156,274			(1,642		)	(17,077		)	137,555
Local	28,284			—			(2,751		)	25,533
Media	(15,845		)	(427		)	(3		)	(16,275		)
Other	(2,499		)	(347		)	(1,050		)	(3,896		)
Corporate	(62,787		)	(86,374		)	—			(149,161		)
Total	$	308,407		$	(88,588	)	$	(22,057	)	$	197,762

	Year Ended December 31, 2010
	Operating Income Before Amortization			Non-Cash Compensation Expense			Amortization of Intangibles			Goodwill Impairment			Operating (Loss) Income
	(In thousands)
Search & Applications	$	140,792		$	(630	)	$	(11,806	)	$	—		$	128,356
Match	122,057			153			(6,843		)	—			115,367
Local	10,671			—			(2,266		)	—			8,405
Media	(21,849		)	(458		)	(1,078		)	—			(23,385		)
Other	2,091			(180		)	(5,479		)	(28,032		)	(31,600		)
Corporate	(64,183		)	(83,165		)	—			—			(147,348		)
Total	$	189,579		$	(84,280	)	$	(27,472	)	$	(28,032	)	$	49,795

Schedule of reconciliation of segment assets to total assets

The following tables reconcile segment assets to total assets:

	December 31, 2012
	Segment Assets		Goodwill		Indefinite-Lived Intangible Assets		Definite-Lived Intangible Assets		Total Assets
	(In thousands)
Search & Applications	$	355,159	$	723,650	$	197,304	$	64,457	$	1,340,570
Match	225,781		683,935		158,098		5,612		1,073,426
Local	46,842		143,782		5,382		21,104		217,110
Media	71,495		15,590		1,800		2,020		90,905
Other	28,842		49,197		16,380		10,747		105,166
Corporate(c)	978,651		—		—		—		978,651
Total	$	1,706,770	$	1,616,154	$	378,964	$	103,940	$	3,805,828

	December 31, 2011
	Segment Assets		Goodwill		Indefinite-Lived Intangible Assets		Definite-Lived Intangible Assets		Total Assets
	(In thousands)
Search & Applications	$	246,459	$	526,444	$	163,604	$	6	$	936,513
Match	190,338		667,073		156,699		21,501		1,035,611
Local	46,581		127,698		18,205		1,293		193,777
Media	25,429		15,590		1,800		—		42,819
Other	15,910		21,719		11,180		3,819		52,628
Corporate(c)	1,148,517		—		—		—		1,148,517
Total	$	1,673,234	$	1,358,524	$	351,488	$	26,619	$	3,409,865

_____________________________________

(c) Corporate assets consist primarily of cash and cash equivalents, marketable securities and IAC's headquarters building.