Business Segment Information

6 Months Ended

Mar. 31, 2014

Business Segment Information [Abstract]

Business Segment Information [Text Block]

Note 10. Business Segment Information

       The Company is organized based upon the products and services it provides to its customers. The Company's operations are comprised of the Pharmaceutical Distribution reportable segment and Other. The Pharmaceutical Distribution reportable segment consists of the AmerisourceBergen Drug Corporation (“ABDC”) and AmerisourceBergen Specialty Group (“ABSG”) operating segments. Other consists of the AmerisourceBergen Consulting Services (“ABCS”) and World Courier Group, Inc. (“World Courier”) operating segments.

The following tables illustrate reportable segment information for thethree and six months ended March 31, 2014 and 2013 (in thousands):

	Revenue
	Three months ended				Six months ended
	March 31,				March 31,
	2014		2013		2014		2013
Pharmaceutical Distribution	$	27,932,495	$	20,054,159	$	56,555,086	$	40,653,207
Other		572,503		514,942		1,176,635		1,019,992
Intersegment eliminations		(49,095)		(45,433)		(99,456)		(89,720)
Revenue	$	28,455,903	$	20,523,668	$	57,632,265	$	41,583,479

Intersegment eliminations primarily representthe elimination of certain ABCS sales to the Pharmaceutical Distribution reportable segment.

	Operating Income
	Three months ended				Six months ended
	March 31,				March 31,
	2014		2013		2014		2013
Pharmaceutical Distribution	$	372,929	$	321,077	$	659,711	$	587,754
Other		43,633		34,935		79,583		64,660
Total segment operating income		416,562		356,012		739,294		652,414
Gains on antitrust litigation settlements		849		3,456		21,872		15,764
LIFO (expense) credit		(102,828)		215		(160,410)		(952)
Acquisition related intangibles
amortization		(5,825)		(6,098)		(11,783)		(12,197)
Warrants		(5,663)		(3,761)		(121,960)		(3,761)
Employee severance, litigation and other		(1,967)		299		(6,269)		(1,705)
Operating income		301,128		350,123		460,744		649,563
Other (income) loss		(3,783)		749		(4,380)		726
Interest expense, net		19,474		18,510		38,306		37,035
Income from continuing operations
before income taxes	$	285,437	$	330,864	$	426,818	$	611,802

Segment operating income is evaluated by the chief operating decision maker for the Company before gains on antitrust litigation settlements; LIFO (expense) credit; acquisition related intangibles amortization; Warrants;employee severance, litigation and other; other (income) loss; and interest expense, net. All corporate office expenses are allocated to ABDC and ABSG within the Pharmaceutical Distribution reportable segment and to ABCS and World Courier within Other. Management believes that evaluating segment performance excluding the above items is meaningful because it provides insight with respect to operating results of the Company.