Supplementary Data (Notes)

12 Months Ended

Dec. 31, 2012

Valuation and Qualifying Accounts – Allowance for Uncollectible Accounts Receivable



	Years ended December 31,
	2012			2011			2010
Balance at beginning of period	$	55.4		$	63.1		$	66.0
Charges to costs and expenses	16.3			10.4			10.7
Reversals to other accounts¹	(0.2		)	(0.5		)	(0.4		)
Deductions:
Dispositions	(0.4		)	0.0			(0.5		)
Uncollectible accounts written off	(12.6		)	(16.3		)	(11.8		)
Foreign currency translation adjustment	0.5			(1.3		)	(0.9		)
Balance at end of period	$	59.0		$	55.4		$	63.1


¹	Amounts primarily relate to miscellaneous other amounts and reclassifications.

Furniture, Equipment and Leasehold Improvements, net



	December 31,
	2012			2011
Furniture and equipment	$	932.6		$	881.5
Leasehold improvements	597.2			593.0
Land and buildings	109.9			111.6
	1,639.7			1,586.1
Less: accumulated depreciation	(1,134.9		)	(1,126.3		)
Total furniture, equipment and leasehold improvements, net	$	504.8		$	459.8

The total depreciation and amortization expense for the years ended December 31, 2012, 2011 and 2010 was $124.3, $130.7 and $129.0, respectively.

Accrued Liabilities

The following table presents the components of accrued liabilities.



	December 31,
	2012		2011
Salaries, benefits and related expenses	$	478.2	$	520.6
Office and related expenses	51.6		57.9
Acquisition obligations	29.5		43.7
Interest	42.4		40.3
Professional fees	21.7		25.3
Other	104.8		142.2
Total accrued liabilities	$	728.2	$	830.0

2004 Restatement Liabilities

As part of the 2004 Restatement, we recognized liabilities related to vendor discounts and credits where we had a contractual or legal obligation to rebate such amounts to our clients or vendors. Reductions to these liabilities are achieved through settlements with clients and vendors, but also may occur if the applicable statute of limitations in a jurisdiction has lapsed. As of December 31, 2012 and 2011, we had vendor discounts and credit liabilities of $26.9 and $55.5, respectively, related to the 2004 Restatement.

Other Income, net

Results of operations include certain items that are not directly associated with our revenue-producing operations.



	Years ended December 31,
	2012			2011		2010
Gains on sales of businesses and investments	$	88.2		$	125.9	$	4.3
Vendor discounts and credit adjustments	15.3			19.4		12.7
Other (expense) income, net	(3.0		)	4.9		(4.1		)
Total other income, net	$	100.5		$	150.2	$	12.9

Sales of Businesses and Investments – This item primarily includes realized gains and losses relating to the sales of businesses and investments, cumulative translation adjustment balances from the liquidation of entities and sales of marketable securities and investments in publicly traded and privately held companies in our Rabbi Trusts. During 2012, we received net proceeds of $94.8 from the sale of our remaining holdings in Facebook and recorded a pre-tax gain of $93.6. Additionally, we recognized a gain relating to the sale of a business in an international market within our Constituency Management Group ("CMG") segment, which was partially offset by losses recognized relating to the sale of a business in an international market and the sale of a business in the domestic market within our Integrated Agency Networks ("IAN") segment, as well as an adjustment relating to a reserve for a change in estimate in connection with a business disposed of in a prior year. During 2011, we received net proceeds of $133.5 from the sale of approximately half of our holdings in Facebook and recorded a pre-tax gain of $132.2. Additionally, we recognized a loss relating to the sale of a business in the domestic market within our IAN segment. During 2010, we recognized a gain relating to the sale of a business in the domestic market within our CMG segment, which was partially offset by a loss recognized relating to the sale of one our European businesses within our IAN segment.

Vendor Discounts and Credit Adjustments – We are in the process of settling our liabilities related to vendor discounts and credits established as part of the 2004 Restatement. These adjustments reflect the reversal of certain of these liabilities as a result of differences resulting from settlements with clients or vendors or where the statute of limitations has lapsed.

Share Repurchase Program

In February 2012, our Board of Directors (the "Board") authorized a program to repurchase from time to time up to $300.0, excluding fees, of our common stock (the "2012 share repurchase program"). In November 2012, the Board authorized an increase in the amount available under our 2012 share repurchase program up to $400.0, excluding fees, of our common stock. In February 2011, the Board authorized a share repurchase program to repurchase from time to time up to $300.0, excluding fees, of our common stock (the "2011 share repurchase program"). In August 2011, the Board authorized an increase in the amount available under our 2011 share repurchase program up to $450.0, excluding fees, of our common stock, as a result of the sale of approximately half of our holdings in Facebook. We may effect such repurchases through open market purchases, trading plans established in accordance with SEC rules, derivative transactions or other means.

The following table presents our share repurchase activity under our share repurchase programs.



	Years ended December 31,
	2012		2011
Number of shares repurchased	32.7		41.7
Aggregate cost, including fees	$	350.5	$	400.8
Average price per share, including fees	$	10.72	$	9.62

As of December 31, 2012, $100.0 remains available for repurchase under the 2012 share repurchase program. The 2012 share repurchase program has no expiration date. We completed the 2011 share repurchase program in the first quarter of 2012.

Supplemental Cash Flow Information



	Years ended December 31,
	2012		2011		2010
Cash paid for interest	$	130.6	$	138.9	$	139.8
Cash paid for income taxes, net of refunds ¹	95.7		102.0		87.3


¹	Refunds of $23.5, $25.4 and $28.7 were received for the years ended December 31, 2012, 2011 and 2010, respectively.