VIA » Topics » SEGMENT RESULTS OF OPERATIONS

This excerpt taken from the VIA 10-K filed Feb 11, 2010.

Segment Results of Operations

Operating income is used as the measurement of segment profit performance. Transactions between reportable segments are accounted for as third-party arrangements for the purpose of presenting segment results of operations. Typical intersegment transactions include the purchase of advertising by the Filmed Entertainment segment on Media Networks’ properties and the purchase of Filmed Entertainment’s feature films exhibition rights by Media Networks.

This excerpt taken from the VIA 10-Q filed Apr 30, 2009.

SEGMENT RESULTS OF OPERATIONS

Operating income is used as the measurement of segment profit performance. Transactions between reportable segments are accounted for as third-party arrangements for the purposes of presenting reporting segment results of operations. Typical intersegment transactions include the purchase of advertising by the Filmed Entertainment segment on Media Networks’ properties and the purchase of Filmed Entertainment’s feature films exhibition rights by Media Networks. The elimination of such intercompany transactions in the consolidated results of operations is included within eliminations in the table below. Certain 2008 amounts have been reclassified to conform to the 2009 presentation.

These excerpts taken from the VIA 10-K filed Feb 12, 2009.

Segment Results of Operations

Operating income is used as the measurement of segment profit performance. Transactions between reportable segments are accounted for as third-party arrangements for the purposes of presenting reporting segment results of operations. Typical intersegment transactions include the purchase of advertising by the Filmed Entertainment segment on Media Networks’ properties and the purchase of Filmed Entertainment’s feature films exhibition rights by Media Networks. The elimination of such intercompany transactions in the consolidated results of operations is included within eliminations in the table below. Certain 2007 amounts have been reclassified to conform to the 2008 presentation.

Segment Results of Operations

STYLE="margin-top:0px;margin-bottom:0px">Operating income is used as the measurement of segment profit performance. Transactions between reportable segments are accounted for as third-party arrangements for the
purposes of presenting reporting segment results of operations. Typical intersegment transactions include the purchase of advertising by the Filmed Entertainment segment on Media Networks’ properties and the purchase of Filmed
Entertainment’s
feature films exhibition rights by Media Networks. The elimination of such intercompany transactions in the consolidated results of operations is included within eliminations in the table below. Certain 2007 amounts
have been reclassified to conform to the 2008 presentation.

This excerpt taken from the VIA 10-Q filed May 12, 2006.

SEGMENT RESULTS OF OPERATIONS

The following table presents segment revenues, expense and operating income for the first quarter 2006 and 2005 periods:


 
 
  Three Months Ended
March 31,

   
 
 
  2006 vs.
2005

 
(in millions)

  2006
  2005
 

 
Revenues:                  
  Cable Networks   $ 1,571.8   $ 1,473.8   7 %
  Entertainment     824.9     658.2   25  
  Eliminations     (29.2 )   (25.1 ) 16  
   
 
 
 
    Total revenues     2,367.5     2,106.9   12  

Expenses:

 

 

 

 

 

 

 

 

 
  Cable Networks     950.7     896.3   6  
  Entertainment     773.8     584.6   32  
  Corporate     48.2     27.4   76  
  Eliminations     (28.7 )   (22.8 ) 26  
   
 
 
 
    Total expenses     1,744.0     1,485.5   17  

Operating income:

 

 

 

 

 

 

 

 

 
  Cable Networks     621.1     577.5   8  
  Entertainment     51.1     73.6   30  
   
 
 
 
    Total segment operating income     672.2     651.1   3  
  Corporate expenses     (48.2 )   (27.4 ) 76  
  Eliminations (a)     (0.5 )   (2.3 ) 78  
   
 
 
 
    Total operating income   $ 623.5     621.4    
   
 
 
 

 
(a)
Transactions between segments are treated similar to third-party arrangements. Typical transactions include the purchase of advertising by Entertainment segment on Cable Networks properties and the purchase of feature film exploitation rights by Cable Networks of Entertainment segment productions. The impact of such intercompany transactions is included within eliminations above.

27


VIACOM INC.
MANAGEMENT'S DISCUSSION AND ANALYSIS
OF RESULTS OF OPERATIONS AND FINANCIAL CONDITION
(continued)

"SEGMENT RESULTS OF OPERATIONS" elsewhere:

Gemstar-TV Guide International (GMST)
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