CONSOLIDATED FINANCIAL STATEMENT DETAILS (Tables)

12 Months Ended

Dec. 31, 2013

Prepaid Expenses and Other Current Assets

As of December 31, prepaid expenses and other current assets consisted of the following (in thousands):

	2012		2013
Prepaid expenses	$	74,268	$	103,100
Deferred income taxes		249,936		218,486
Foreign currency forward contract assets		5,008		214,041
Other receivables non-trade		36,740		37,404
Other		94,360		65,373
Total prepaid expenses and other current assets	$	460,312	$	638,404

Property and Equipment, Net

As of December 31, property and equipment, net consisted of the following (in thousands):

	2012			2013
Land	$	213,838		$	213,838
Buildings		639,658			697,874
Leasehold improvements		304,440			279,052
Computers and equipment(1)		2,040,381			1,512,860
Capitalized software and labor		595,366			766,368
Furniture and fixtures		75,559			61,280
Assets not yet in use		81,979			80,830
		3,951,221			3,612,102
Less: accumulated depreciation and amortization(2)		(2,265,376	)		(2,123,584	)
Total property and equipment, net	$	1,685,845		$	1,488,518

⁽¹⁾  Includes data center equipment acquired under a capital lease of approximately $37 million and $44 million as of December 31, 2012 and 2013, respectively.

⁽²⁾  Includes $20 million and $33 million of accumulated depreciation, and $6 million and $12 million of accumulated amortization related to the capital lease as of December 31, 2012 and 2013, respectively.

Other Long-Term Assets

As of December 31, other long-term assets consisted of the following (in thousands):

	2012		2013
Deferred income taxes	$	139,183	$	23,222
Investments in privately-held companies		27,022		25,077
Other		122,925		128,982
Total other long-term assets	$	289,130	$	177,281

Accrued Expenses and Other Current Liabilities

As of December 31, accrued expenses and other current liabilities consisted of the following (in thousands):

	2012		2013
Accrued content, connection, traffic acquisition, and other costs	$	116,951	$	119,431
Deferred income taxes		200		(10	)
Accrued compensation and related expenses		337,727		343,392
Accrued taxes payable		10,619		107,033
Accrued professional service expenses		67,736		69,869
Accrued sales and marketing related expenses		11,988		17,744
Accrued restructuring costs		58,718		21,764
Current liability for uncertain tax contingencies		30,484		—
Other		174,052		228,559
Total accrued expenses and other current liabilities	$	808,475	$	907,782

Deferred and Other Long-Term Tax Liabilities, Net

As of December 31, deferred and other long-term tax liabilities, net consisted of the following (in thousands):

	2012		2013
Deferred income taxes	$	11,310	$	172,491
Long-term liability for uncertain tax contingencies(*)		663,961		675,465
Total deferred and other long-term tax liabilities, net	$	675,271	$	847,956

(*) Includes interest and penalties.

Accumulated Other Comprehensive Income

As of December 31, the components of accumulated other comprehensive income were as follows (in thousands):

	2012		2013
Unrealized gains on available-for-sale securities, net of tax	$	9,121	$	15,101
Unrealized gains on cash flow hedges, net of tax		—		1,412
Foreign currency translation, net of tax		562,128		301,876
Accumulated other comprehensive income	$	571,249	$	318,389

Noncontrolling Interests

As of December 31, noncontrolling interests were as follows (in thousands):

	2012		2013
Beginning noncontrolling interests	$	40,280	$	45,403
Net income attributable to noncontrolling interests		5,123		10,285
Ending noncontrolling interests	$	45,403	$	55,688

Other Income, Net

Other income, net for 2011, 2012, and 2013 were as follows (in thousands):

	Years Ended December 31,
	2011			2012			2013
Interest, dividend, and investment income	$	18,920		$	41,673		$	57,544
Gain related to the sale of Alibaba Group Shares		—			4,603,322			—
Interest expense		(9,473	)		(9,297	)		(14,319	)
Other		17,728			12,141			132
Total other income, net	$	27,175		$	4,647,839		$	43,357

Reclassifications Out of Accumulated Other Comprehensive Income

Reclassifications out of accumulated other comprehensive income for the period ended December 31, 2012 were as follows (in thousands):

	Amount Reclassified from Accumulated Other Comprehensive Income			Affected Line Item in the Statement of Income
Realized losses on available-for-sale securities, net of tax	$	9,088		Yahoo!’s share of earnings in equity method investments and Other income, net
Foreign currency translation adjustments (“CTA”):
Korea business closure CTA reclassification	$	(16,208	)	Restructuring charges net
Alibaba Group Initial Repurchase related CTA reclassification, net of $68 million in tax		(120,978	)	Other income, net
Total foreign currency translation adjustments, net of tax	$	(137,186	)
Total reclassifications for the period	$	(128,098	)

Reclassifications out of accumulated other comprehensive income for the period ended December 31, 2013 were as follows (in thousands):

	Amount Reclassified from Accumulated Other Comprehensive Income			Affected Line Item in the Statement of Income
Realized gains on cash flow hedges, net of tax	$	(2,080	)	Revenue
Realized gains on available-for-sale securities, net of tax		(796	)	Other income, net
Total reclassifications for the period	$	(2,876	)