Sohu.com (SOHU)

General and Administrative Expenses

General and administrative expenses increased by $1.7 million to $7.9 million for the three months ended March 31, 2009 as compared to $6.2 million for the three months ended March 31, 2008. The increase was primarily due to a $3.3 million increase in personnel expenses and a $0.4 million increase in other expenses, offset by a $1.1 million decrease in loss from fixed asset disposal and a $0.9 million decrease in professional fee.

General and Administrative Expenses

General and administrative expenses increased by $5.3 million to $22.7 million for the year ended December 31, 2008, as compared to $17.4 million for the year ended December 31, 2007. The increase was primarily due to a $2.4 million increase in personnel expenses, a $1.4 million increase in professional fee, a $1.0 million increase in travel and entertainment expenses, a $0.6 million increase in facilities expenses, a $0.4 million increase in office and training expense, and a $0.5 million increase in other expenses, offset by a $1.0 million decrease in share-based compensation expense under SFAS 123(R).

General and Administrative Expenses

General and administrative expenses increased by $4.3 million to $17.4 million for the year ended December 31, 2007, as compared to $13.1 million for the year ended December 31, 2006. The increase was primarily due to a $1.7 million increase in personnel expenses, a $1.0 million increase in professional fee, a $900,000 increase in share-based compensation expense under SFAS 123(R), and a $700,000 increase in other expenses.

General and Administrative Expenses

General and Administrative Expenses

General and administrative expenses decreased by $0.8 million to $4.1 million for the three months ended September 30, 2008, and increased by $3.5 million to $15.2 million for the nine months ended September 30, 2008, as compared with the corresponding three and nine month periods in 2007. The decrease of $0.8 million for the three months ended September 30, 2008 from the corresponding period in 2007 was primarily due to a $0.8 million decrease in professional fee, and a $0.4 million decrease in loss from disposal of fixed assets and other assets, and a $0.2 million decrease in share-based compensation expense under SFAS 123(R), offset by a $0.3 million increase in personnel expense and a $0.3 million increase in other expenses. The increase of $3.5 million for the nine months ended September 30, 2008 from the corresponding period in 2007 was primarily due to a $1.5 million increase in professional fee, a $0.9 million increase in personnel expense, a $0.7 million increase in loss from disposal of fixed assets and other assets, and a $0.6 million increase in travel and entertainment expenses, offset by a $0.2 million decrease in other expenses.

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General and Administrative Expenses

General and administrative expenses increased by $1.4 million to $4.8 million for the three months ended June 30, 2008, and increased by $4.2 million to $11.0 million for the six months ended June 30, 2008, as compared to the corresponding three and six month periods in 2007. The increase for the three months ended June 30, 2008 from the corresponding period in 2007 was primarily due to a $0.8 million increase in personnel expense, a $0.5 million professional fee, and a $0.1 million increase in other expenses. The increase for the six months ended June 30, 2008 from the corresponding period in 2007 was primarily due to a $2.3 million increase in professional fee, a $0.6 million increase in personnel expense, a $1.0 million increase in loss from disposal of fixed assets and other assets, and a $0.3 million increase in other expenses.

General and Administrative Expenses

General and administrative expenses increased by $2.8 million to $6.2 million for the three months ended March 31, 2008 as compared to $3.4 million for the three months ended March 31, 2007. The increase was primarily due to a $1.5 million increase in professional fee, a $1.1 million increase in loss from disposal of fixed assets and intangible assets, and a $0.2 million increase in other expenses.

General and Administrative Expenses

General and administrative expenses increased by $2.9 million to $13.1 million for the year ended December 31, 2006, as compared to $10.2 million for the year ended December 31, 2005. The increase was primarily due to a $1.7 million increase in personnel expenses and $1.4 million in share-based compensation expense under SFAS 123(R), which was offset by a $200,000 decrease in other expenses.

General and Administrative Expenses

SIZE="2">General and administrative expenses increased by $2.9 million to $13.1 million for the year ended December 31, 2006, as compared to $10.2 million for the year ended December 31, 2005. The increase was primarily due to a $1.7
million increase in personnel expenses and $1.4 million in share-based compensation expense under SFAS 123(R), which was offset by a $200,000 decrease in other expenses.

FACE="Times New Roman" SIZE="2">Amortization of Intangible Assets

Amortization of intangible assets was $2.0 million and $1.9 million for the years
ended December 31, 2006 and 2005, respectively, which was mainly related to the acquisitions of the 17173.com, Focus.cn, Goodfeel and Go2Map.

SIZE="2">Operating Profit

As a result of the foregoing, our operating profit decreased by $1.6 million to $24.6 million for the year ended
December 31, 2006, as compared to $26.2 million for the year ended December 31, 2005. The operating profit for the year ended December 31, 2006 included $6.9 million for share-based compensation expense recorded under SFAS 123(R). The
operating profit for the year ended December 31, 2005 included $2,000 for share-based compensation expense recorded under APB 25.

General and Administrative Expenses

General and administrative expenses increased by $800,000 to $4.9 million for the three months ended September 30, 2007, and increased by $1.3 million to $11.7 million for the nine months ended September 30, 2007, as compared to the corresponding three and nine month periods in 2006. The increase for the three months ended September 30, 2007 from corresponding period in 2006 was primarily due to a $657,000 increase in personnel expenses resulting from an increase in headcount and salaries, a $292,000 increase in fixed assets disposal, and offset by a $149,000 decrease in other expenses. The increase for the nine months ended September 30, 2007 from corresponding period in 2006 was primarily due to an increase in share-based compensation expense under SFAS 123(R) of $883,000, a $544,000 increase in personnel expenses resulting from an increase in headcount and salaries, a $370,000 increase in fixed assets disposal, and offset by a $497,000 decrease in other expenses.

General and Administrative Expenses

General and administrative expenses increased by $0.2 million to $3.4 million for the three months ended June 30, 2007, and increased by $0.5 million to $6.8 million for the six months ended June 30, 2007, as compared to the corresponding three and six month periods in 2006. The increase for the three months ended June 30, 2007 from corresponding period in 2006 was primarily due to an increase in share-based compensation expense under SFAS 123(R) of $448,000, and offset by a $248,000 decrease in other expenses. The increase for the six months ended June 30, 2007 from corresponding period in 2006 was primarily due to an increase in share-based compensation expense under SFAS 123(R) of $830,000, and offset by a $330,000 decrease in other expenses.

General and Administrative Expenses

General and administrative expenses increased by $0.3 million to $3.4 million for the three months ended March 31, 2007 as compared to $3.1 million for the three months ended March 31, 2006. The increase was primarily due to the increase of share-based compensation expense under SFAS 123(R) of $382,000, and was offset by a $82,000 decrease in other expenses.

General and Administrative Expenses

General and administrative expenses increased by $1.7 million to $10.2 million for the year ended December 31, 2005, as compared to $8.5 million for the year ended December 31, 2004. The increase was primarily due to a $955,000 increase in office and depreciation expenses, a $584,000 increase in personnel expenses, a $448,000 increase in loss on fixed assets disposal due to office relocation and a $218,000 increase in traveling and entertainment expenses, offset by a $444,000 decrease in professional fees and a $61,000 decrease in other expenses.

General and Administrative Expenses

General and administrative expenses increased by $1.3 million to $4.1 million for the three months ended September 30, 2006, and increased by $2.7 million to $10.4 million for the nine months ended September 30, 2006, as compared to the corresponding three and nine month periods in 2005. The increase for the three months ended September 30, 2006 from corresponding period in 2005 was primarily due to a $563,000 of the required expensing of share-based compensation cost under SFAS 123(R), a $417,000 increase in personnel expenses and a $320,000 increase in other expenses. The increase for the nine months ended September 30, 2006 from corresponding period in 2005 was primarily due to a $1.3 million increase in personnel expenses, $1.3 million of the required expensing of share-based compensation cost under SFAS 123(R) and a $100,000 increase in other expenses.

General and Administrative Expenses

General and administrative expenses increased by $0.8 million to $3.2 million for the three months ended June 30, 2006, and increased by $1.4 million to $6.3 million for the six months ended June 30, 2006, as compared to the corresponding three and six month periods in 2005. The increase for the three months ended June 30, 2006 from corresponding period in 2005 was primarily due to a $342,000 increase in personnel expenses, $313,000 of the required expensing of share-based compensation cost under SFAS 123(R) and a

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$145,000 increase in other expenses. The increase for the six months ended June 30, 2006 from corresponding period in 2005 was primarily due to a $919,000 increase in personnel expenses, $737,000 of the required expensing of share-based compensation cost under SFAS 123(R) and a $256,000 decrease in other expenses.

General and Administrative Expenses

General and administrative expenses increased by $0.6 million to $3.1 million for the three months ended March 31, 2006 as compared to $2.5 million for the three months ended March 31, 2005. The increase was primarily due to a $578,000 increase in personnel expenses, $424,000 of the required expensing of share-based compensation cost under SFAS 123(R), a $102,000 increase in traveling and entertainment expense, offset by a $301,000 decrease in professional fees, a $102,000 decrease in office and depreciation expenses, a $77,000 decrease in loss on fixed assets disposal, and a $24,000 decrease in other expenses.

General and Administrative Expenses

General and administrative expenses increased by $3.5 million to $8.5 million for the year ended December 31, 2004, as compared to the year ended December 31, 2003. The increase was primarily due to a $2.4 million increase in professional fees incurred primarily as a result of compliance work in connection with Section 404 of the Sarbanes-Oxley Act of 2002, a $820,000 increase in personnel expenses due to an increase in headcounts, and a $280,000 increase in traveling and entertainment expenses.

General and Administrative Expenses

General and administrative expenses increased by $603,000 to $2.8 million for the three months ended September 30, 2005 and increase by $2.2 million to $7.7 million for the nine months ended September 30, 2005, as compared to the corresponding three and nine month periods in 2004. The increase for the three months ended September 30, 2005 was primarily due to a $136,000 increase in personnel expense, a $71,000 increase in professional fees, a $119,000 increase in office and depreciation expenses, a $56,000 increase in traveling and entertainment expenses and a $266,000 increase in loss on fixed assets disposal, offset by a $45,000 decrease in other expense. The increase for the nine months ended September 30, 2005 was primarily due to a $361,000 increase in personnel expense, a $782,000 increase in professional fees, a $510,000 increase in office and depreciation expenses, a $205,000 increase in traveling and entertainment expenses and a $354,000 increase in loss on fixed assets disposal, offset by a $34,000 decrease in other expense.

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General and Administrative Expenses

General and administrative expenses increased by $647,000 to $2.4 million for the three months ended June 30, 2005 and increase by $1.5 million to $4.8 million for the six months ended June 30, 2005, as compared to the corresponding three and six month periods in 2004. The increase for the three months ended June 30, 2005 was primarily due to a $294,000 increase in professional fees incurred primarily as a result of compliance work for 2005 in connection with Section 404 of the Sarbanes-Oxley Act of 2002, a $178,000 increase in personnel expense, a $138,000 increase in office and depreciation expenses, and a $37,000 increase in traveling and entertainment expenses. The increase for the six months ended June 30, 2005 was primarily due to a $710,000 increase in professional fees incurred primarily as a result of compliance work for 2005 in connection with Section 404 of the Sarbanes-Oxley Act of 2002, a $237,000 increase in personnel expense, a $390,000 increase in office and depreciation expenses, and a $150,000 increase in traveling and entertainment expenses.

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General and Administrative Expenses

General and administrative expenses increased by $840,000 to $2.4 million for the three months ended March 31, 2005 as compared to the three months ended March 31, 2004. The increase was primarily due to a $416,000 increase in professional fees incurred primarily as a result of compliance work for 2005 in connection with Section 404 of the Sarbanes-Oxley Act of 2002, a $257,000 increase in office and depreciation expenses, and a $167,000 increase in personnel expense, traveling and entertainment expenses.

General and Administrative Expenses

General and administrative expenses were $5.0 million for the year ended December 31, 2003, as compared to $3.9 million for the year ended December 31, 2002. General and administrative expenses increased by $1.1 million to $5.0 million for the year ended December 31, 2003, mainly because of the increased professional fees of $1.0 million and salary expenses and office expense of $100,000.