(13) Segment Data

We are organized and managed primarily on a geographic basis, with Right Management currently operating as a separate global business unit. Each country and business unit generally has its own distinct operations and management team, providing services under our global brands, and maintains its own financial reports. We have an executive sponsor for each global brand who is responsible for ensuring the integrity and consistency of delivery locally as we develop and implement global workforce solutions for our clients that deliver the outcomes that help them achieve their business strategy. Each operation reports directly or indirectly through a regional manager, to a member of executive management. Given this reporting structure, all of our operations have been segregated into the following reporting segments: Americas, which includes United States and Other Americas; Southern Europe, which includes France, Italy and Other Southern Europe; Northern Europe; APME; and Right Management.

The Americas, Southern Europe, Northern Europe and APME segments derive a significant majority of their revenues from the placement of contingent workers. The remaining revenues within these segments are derived from other workforce solutions and services, including recruitment and assessment, training and development, and ManpowerGroup Solutions. ManpowerGroup Solutions includes Talent Based Outsourcing (TBO), Managed Service Provider (MSP), Recruitment Process Outsourcing (RPO), Borderless Talent Solutions (BTS) and Strategic Workforce Consulting (SWC). The Right Management segment revenues are derived from career management and talent management services. Segment revenues represent sales to external clients. Due to the nature of our business, we generally do not have export sales. We provide services to a wide variety of clients, none of which individually comprise a significant portion of revenues for us as a whole.

	3 Months Ended March 31,
	2013			2012
Revenues from services:
Americas:
United States (a)	$	706.1		$	735.8
Other Americas		386.9			402.5
		1,093.0			1,138.3

Southern Europe:
France		1,145.2			1,291.8
Italy		257.9			267.5
Other Southern Europe		193.4			195.2
		1,596.5			1,754.5

Northern Europe		1,370.3			1,444.0
APME		632.5			680.0
Right Management		76.6			79.6
Consolidated (b)	$	4,768.9		$	5,096.4

Operating unit profit: (c)
Americas:
United States	$	7.4		$	6.9
Other Americas		8.7			15.3
		16.1			22.2

Southern Europe:
France		14.3			5.5
Italy		11.7			14.5
Other Southern Europe		2.3			3.5
		28.3			23.5

Northern Europe		10.6			43.9
APME		14.8			19.6
Right Management		2.0			2.5
		71.8			111.7
Corporate expenses		(24.4	)		(26.3	)
Intangible asset amortization expense		(8.4	)		(9.0	)
Reclassification of French Business Tax (d)		15.4			17.4
Operating Profit		54.4			93.8
Interest and other expenses		(11.5	)		(11.8	)
Earnings before income taxes	$	42.9		$	82.0

(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 for both the three months ended March 31, 2013 and 2012. These fees are primarily based on revenues generated by the franchise offices, which were $155.1 and $164.4 for the three months ended March 31, 2013 and 2012, respectively.

(b)

Our consolidated revenues from services include fees received from our franchise offices of $5.3 and $5.4 for the three months ended March 31, 2013 and 2012, respectively. These fees are primarily based on revenues generated by the franchise offices, which were $234.7 and $253.9 for the three months ended March 31, 2013 and 2012, 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.

(d)

The French business tax 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.