Segment and Related Information (Tables)

6 Months Ended

Jun. 30, 2013

A summary of operating results by segment for the periods ended June 30 is as follows:



Three Months	2013						2012
(in millions)	Revenue			Operating Profit			Revenue			Operating Profit
S&P Ratings	$	599		$	277		$	483		$	208
S&P Capital IQ	287			55			277			58
S&P DJ Indices	123			80			89			42
C&C	259			83			240			71
Intersegment elimination ¹	(18		)	—			(17		)	—
Total operating segments	1,250			495			1,072			379
Unallocated expense ²	—			(59		)	—			(71		)
Total	$	1,250		$	436		$	1,072		$	308



Six Months	2013						2012
(in millions)	Revenue			Operating Profit			Revenue			Operating Profit
S&P Ratings	$	1,161		$	536		$	949		$	394
S&P Capital IQ	575			111			551			120
S&P DJ Indices	238			147			168			87
C&C	496			145			474			135
Intersegment elimination ¹	(39		)	—			(34		)	—
Total operating segments	2,431			939			2,108			736
Unallocated expense ²	—			(225		)	—			(146		)
Total	$	2,431		$	714		$	2,108		$	590


¹	Revenue for S&P Ratings and expenses for S&P Capital IQ include an intersegment royalty charged to S&P Capital IQ for the rights to use and distribute content and data developed by S&P Ratings.


²	Includes Growth and Value Plan costs of $10 million and $54 million for the three and six months ended June 30, 2013, respectively and $24 million and $53 million for the three and six months ended June 30, 2012, respectively. Also includes pre-tax legal settlements of approximately $77 million for the six months ended June 30, 2013.

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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