Segment and Related Information (Tables)

9 Months Ended

Sep. 30, 2011


	2011						2010
				Operating						Operating
Three Months	Revenue			Income			Revenue			Income
S&P	$	409.9		$	169.1		$	417.5		$	187.3
MH Financial		348.5			112.6			294.3			85.8
MHE		937.3			314.7			1,054.7			357.5
I&M		228.5			51.3			204.1			43.8
Intersegment elimination		(16.2	) ¹		—			(14.4	) ¹		—

Total operating segments		1,908.0			647.7			1,956.2			674.4

General corporate expense		—			(40.9	)		—			(44.4	)

Total	$	1,908.0		$	606.8		$	1,956.2		$	630.0


	2011						2010
				Operating						Operating
Nine Months	Revenue			Income			Revenue			Income
S&P	$	1,333.1		$	572.2		$	1,223.8		$	557.5
MH Financial		1,005.9			306.7			866.8			240.3
MHE		1,776.6			281.4			1,936.9			347.3
I&M		657.6			139.1			590.4			118.0
Intersegment elimination		(46.8	)¹		—			(41.3	)¹		—

Total operating segments		4,726.4			1,299.4			4,576.6			1,263.1

General corporate expense		—			(119.3	)		—			(117.7	)

Total	$	4,726.4		$	1,180.1		$	4,576.6		$	1,145.4


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

See Note 2 — Acquisitions and Divestitures, and Note 11 — Restructuring for actions that impacted the segment operating results.

- 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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