Segment Data

6 Months Ended

Jun. 30, 2011

Segment Reporting [Abstract]

Segment Data

(14) Segment Data

Effective January 1, 2011, we created a new organizational structure in Europe in order to elevate our service quality throughout Europe, the Middle East and Africa. Other Southern Europe and Northern Europe, previously reported in Other EMEA, are now separate reportable segments. France, Italy, and Other Southern Europe are aggregated into our Southern Europe reportable segment. All previously reported results have been restated to conform to the current year presentation. Additionally, we changed the name of our Asia Pacific reportable segment to Asia Pacific Middle East (“APME”); the results of this reportable segment have not been restated as only the name has changed.

	3 Months Ended June 30,						6 Months Ended June 30,
	2011			2010			2011			2010
Revenues from Services:
Americas:
United States (a)	$	791.6		$	726.6		$	1,542.5		$	1,209.3
Other Americas		379.4			306.1			741.2			600.6
		1,171.0			1,032.7			2,283.7			1,809.9
Southern Europe:
France		1,644.0			1,255.9			2,997.8			2,363.4
Italy		344.9			258.8			629.5			493.0
Other Southern Europe		193.7			168.5			373.7			326.9
		2,182.6			1,683.2			4,001.0			3,183.3
Northern Europe		1,566.3			1,265.2			3,022.9			2,486.4
APME		662.8			505.7			1,265.7			1,003.2
Right Management		84.6			98.8			166.4			202.1
Consolidated (b)	$	5,667.3		$	4,585.6		$	10,739.7		$	8,684.9
Operating Unit Profit: (c)
Americas:
United States	$	27.2		$	14.7		$	35.9		$	2.8
Other Americas		12.3			8.7			25.1			18.3
		39.5			23.4			61.0			21.1
Southern Europe:
France		24.8			9.9			36.8			10.1
Italy		22.4			13.5			35.3			20.3
Other Southern Europe		2.7			2.1			4.9			1.2
		49.9			25.5			77.0			31.6
Northern Europe		56.1			28.4			98.0			47.4
APME		18.9			12.0			35.4			24.5
Right Management		2.8			7.8			6.1			20.3
		167.2			97.1			277.5			144.9
Corporate expenses		(30.5	)		(22.8	)		(62.5	)		(46.8	)
Intangible asset amortization expense (c)		(9.4	)		(11.6	)		(19.0	)		(16.5	)
Reclassification of French business tax (d)		23.5			16.4			40.4			30.1
Operating profit		150.8			79.1			236.4			111.7
Interest and other expenses		(11.8	)		(11.9	)		(22.9	)		(24.8	)
Earnings before income taxes	$	139.0		$	67.2		$	213.5		$	86.9

(a) In the United States, where a majority of our franchises operate, Revenues from Services included fees received from the related franchise offices of $3.2 and $3.4 for the three months ended June 30, 2011 and 2010, respectively, and $5.9 for the six months ended June 30, 2011 and 2010. These fees are primarily based on revenues generated by the franchise offices, which were $163.2 and $155.8 for the three months ended June 30, 2011 and 2010, respectively, and $311.7 and $288.0 for the six months ended June 30, 2011 and 2010, respectively.

(b) Our consolidated Revenues from Services include fees received from our franchise offices of $5.7 and $5.8 for the three months ended June 30, 2011 and 2010, respectively, and $11.6 and $10.4 for six months ending June 30, 2011 and 2010, respectively. These fees are primarily based on revenues generated by the franchise offices, which were $249.6 and $237.3 for the three months ended June 30, 2011 and 2010, respectively and $524.1 and $431.2 for the six months ended June 30, 2011 and 2010, respectively.

(c) We evaluate segment performance based on Operating Unit Profit (“OUP”), which is equal to segment revenues less cost of services and branch and national headquarters operating costs. This profit measure does not include goodwill and intangible asset impairment charges or amortization of intangibles related to acquisitions, interest and other income and expense amounts or income taxes. During the third quarter of 2010, we redefined Operating Unit Profit to also exclude intangible asset amortization related to acquisitions. Therefore, these costs are no longer included as operating costs within the reportable segments and Corporate Expenses, and all intangible asset amortization expense is now shown separately. All previously reported results have been restated to conform to the current year presentation.

(d) The French Business Tax, as disclosed in Note 6 to the Consolidated Financial Statements, was reported in Provision for Income Taxes rather than in Cost of Services, in accordance with the current accounting guidance on income taxes.  However, we view this tax as operational in nature. Accordingly, the financial information reviewed internally continues to include the French Business Tax within the OUP of our France reportable segment. Therefore, we have shown the amount of the French Business Tax separately to be able to reconcile to our Earnings before Income Taxes.