Segments

3 Months Ended

Mar. 31, 2021

Segment Reporting [Abstract]

Segments

Note 14. Segments

As discussed in “Note 15 Discontinued Operations”, the Global Connect segment has been classified as discontinued operations beginning with the first quarter of 2021.  The Company evaluated segment reporting in accordance with ASC 280 “Segment Reporting” and beginning with the first quarter of 2021, the Company concluded that it operates as a single operating segment and a single reportable segment consisting principally of television, radio, online and mobile audience and advertising measurement and corresponding analytics. Nielsen aligns its operating segment in order to conform to management’s internal reporting structure. Nielsen operates as a complete unit - from the conception of a product, through the collection of the data, into the technology and operations, all the way to the data being sold and delivered to the client. The reporting structure of Nielsen is and has historically been centralized under one Chief Operating Decision Maker (“CODM”), who evaluates Nielsen’s operating financial results to assess its performance.

Business Segment Information

(IN MILLIONS)	Three Months Ended March 31,
		2021		2020
Revenues	$	863	$	842
Operating income		253		177
Depreciation and amortization		127		136
Restructuring charges		—		3
Share-based compensation expense		7		10
Dis-synergy costs(1)		—		(17	)
Other items(2)		1		17
Business segment income(3)	$	388	$	326
Total Assets:
Total assets as of March 31, 2021	$	11,884
Total assets as of December 31, 2020	$	11,146

(1) Costs to stand-up Nielsen as a standalone company including incremental real estate, IT/infrastructure, Transition Services Agreements and commercial arrangements.

(2) Other items primarily consist of business optimization costs and transaction related costs for the three months ended March 31, 2021 and 2020, respectively.

(3) The CODM uses business segment income/(loss) to measure performance from period to period.