Segment and Related Information (Tables)

3 Months Ended

Mar. 31, 2013

A summary of operating results by segment for the three months ended March 31 is as follows:



(in millions)	2013						2012
	Revenue			Operating Profit			Revenue			Operating Profit
S&P Ratings	$	561		$	259		$	466		$	186
S&P Capital IQ	288			56			274			62
S&P DJ Indices	115			67			79			45
C&C	236			62			233			64
Intersegment elimination ¹	(19		)	—			(17		)	—
Total operating segments	1,181			444			1,035			357
Unallocated expense ²	—			(166		)	—			(75		)
Total	$	1,181		$	278		$	1,035		$	282


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 $44 million and $29 million for the three months ended March 31, 2013 and 2012, respectively. Also includes pre-tax legal settlements of approximately $77 million for the three months ended March 31, 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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