Document and Entity Information (USD $) In Billions, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Jan. 31, 2015	Jun. 30, 2014
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Entity Registrant Name	SOHU COM INC
Entity Central Index Key	0001104188
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Trading Symbol	SOHU
Entity Public Float			$ 1.36
Entity Common Stock, Shares Outstanding		38,517,892

Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
ASSETS
Cash and cash equivalents	$ 876,340	$ 1,287,288
Restricted time deposits	282,186	393,087
Short-term investments	191,577	2,827
Investments in debt securities	0	82,009
Accounts receivable, net	230,401	154,342
Prepaid and other current assets	116,704	132,002
Total current assets	1,697,208	2,051,555
Fixed assets, net	540,778	564,442
Goodwill	303,426	208,795
Long-term investments, net	24,067	0
Intangible assets, net	110,691	107,108
Restricted time deposits	144,562	40,961
Prepaid non-current assets	8,933	9,527
Other assets	37,344	16,327
Total assets	2,867,009	2,998,715
LIABILITIES
Accounts payable (including accounts payable of consolidated variable interest entities ("VIEs") without recourse to the Company of $16,167 and $3,495, respectively, as of December 31, 2013 and 2014)	127,758	125,896
Accrued liabilities (including accrued liabilities of consolidated VIEs without recourse to the Company of $79,041 and $78,051, respectively, as of December 31, 2013 and 2014)	239,231	227,018
Receipts in advance and deferred revenue (including receipts in advance and deferred revenue of consolidated VIEs without recourse to the Company of $60,140 and $53,641, respectively, as of December 31, 2013 and 2014)	127,740	113,328
Accrued salary and benefits (including accrued salary and benefits of consolidated VIEs without recourse to the Company of $3,241 and $6,300, respectively, as of December 31, 2013 and 2014)	108,741	90,901
Taxes payable (including taxes payable of consolidated VIEs without recourse to the Company of $7,616 and $10,767, respectively, as of December 31, 2013 and 2014)	33,380	48,324
Deferred tax liabilities (including deferred tax liabilities of consolidated VIEs without recourse to the Company of $3 and $1,669, respectively, as of December 31, 2013 and 2014)	22,356	18,813
Short-term bank loans (including short-term bank loans of consolidated VIEs without recourse to the Company of nil as of both December 31, 2013 and 2014)	25,500	410,331
Other short-term liabilities (including other short-term liabilities of consolidated VIEs without recourse to the Company of $253,933 and $30,893, respectively, as of December 31, 2013 and 2014)	105,644	79,798
Contingent consideration (including contingent consideration of consolidated VIEs without recourse to the Company of nil and $3,935, respectively, as of December 31, 2013 and 2014)	3,935	0
Total current liabilities	794,285	1,114,409
Long-term accounts payable (including long-term accounts payable of consolidated VIEs without recourse to the Company of $1,621 and 21,534, respectively, as of December 31, 2013 and 2014)	5,143	6,252
Long-term bank loans (including long-term bank loans of consolidated VIEs without recourse to the Company of nil as of both December 31, 2013 and 2014)	344,500	0
Long-term taxes payable (including long-term taxes payable of consolidated VIEs without recourse to the Company of nil as of both December 31, 2013 and 2014)	24,829	24,835
Deferred tax liabilities (including deferred tax liabilities of consolidated VIEs without recourse to the Company of $3,777 and $1,799, respectively, as of December 31, 2013 and 2014)	7,417	12,337
Contingent consideration (including contingent consideration of consolidated VIEs without recourse to the Company of $4,162 and 1,929, respectively, as of December 31, 2013 and 2014)	1,929	4,162
Total long-term liabilities	383,818	47,586
Total liabilities	1,178,103	1,161,995
Commitments and contingencies
SHAREHOLDERS' EQUITY
Common stock: $0.001 par value per share (75,400 shares authorized; 38,326 shares and 38,507 shares, respectively, issued and outstanding as of December 31, 2013 and 2014)	44	44
Additional paid-in capital	650,148	601,633
Treasury stock (5,889 shares as of both December 31, 2013 and 2014)	(143,858)	(143,858)
Accumulated other comprehensive income	109,402	116,304
Retained earnings	585,925	752,582
Total Sohu.com Inc. shareholders' equity	1,201,661	1,326,705
Noncontrolling interest	487,245	510,015
Total shareholders' equity	1,688,906	1,836,720
Total liabilities and shareholders' equity	$ 2,867,009	$ 2,998,715

Consolidated Balance Sheets (Parenthetical) (USD $) Share data in Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Accounts payable	$ 127,758,000	$ 125,896,000
Accrued liabilities	239,231,000	227,018,000
Receipts in advance and deferred revenue	127,740,000	113,328,000
Accrued salary and benefits	108,741,000	90,901,000
Taxes payable	33,380,000	48,324,000
Deferred tax liabilities	22,356,000	18,813,000
Short-term bank loans	25,500,000	410,331,000
Other short-term liabilities	105,644,000	79,798,000
Contingent consideration	3,935,000	0
Long-term accounts payable	5,143,000	6,252,000
Long-term bank loans	344,500,000	0
Long-term taxes payable	24,829,000	24,835,000
Deferred tax liabilities	7,417,000	12,337,000
Contingent consideration	1,929,000	4,162,000
Common stock, par value per share (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	75,400	75,400
Common stock, shares outstanding (in shares)	38,507	38,326
Treasury stock, shares (in shares)	5,889	5,889
Consolidated VIEs [Member]
Accounts payable	3,495,000	16,167,000
Accrued liabilities	78,051,000	79,041,000
Receipts in advance and deferred revenue	53,641,000	60,140,000
Accrued salary and benefits	6,300,000	3,241,000
Taxes payable	10,767,000	7,616,000
Deferred tax liabilities	1,669,000	3,000
Short-term bank loans	0	0
Other short-term liabilities	30,893,000	253,933,000
Contingent consideration	3,935,000	0
Long-term accounts payable	21,534,000	1,621,000
Long-term bank loans	0	0
Long-term taxes payable	0	0
Deferred tax liabilities	1,799,000	3,777,000
Contingent consideration	$ 1,929,000	$ 4,162,000

Consolidated Statements of Comprehensive Income (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues:
Brand advertising	$ 541,158	$ 428,526	$ 290,205
Search and Web directory	357,839	198,915	124,389
Subtotal of online advertising revenues	898,997	627,441	414,594
Online games	652,008	669,168	570,346
Others	122,072	103,665	82,261
Total revenues	1,673,077	1,400,274	1,067,201
Cost of revenues:
Brand advertising	307,708	221,659	161,195
Search and Web directory	163,918	109,139	70,628
Subtotal of cost of online advertising revenues	471,626	330,798	231,823
Online games	142,549	93,307	76,350
Others	71,459	55,945	61,485
Total cost of revenues	685,634	480,050	369,658
Gross profit	987,443	920,224	697,543
Operating expenses:
Product development	409,285	276,120	181,359
Sales and marketing	526,514	351,653	214,736
General and administrative	204,325	108,970	75,243
Goodwill impairment and impairment of intangible assets acquired as part of business acquisitions	52,282	0	2,906
Total operating expenses	1,192,406	736,743	474,244
Operating profit /(loss)	(204,963)	183,481	223,299
Other income	9,959	12,721	5,422
Net interest income	30,977	27,829	25,277
Exchange difference	(1,142)	(6,660)	(635)
Income /(loss) before income tax expense	(165,169)	217,371	253,363
Income tax expense	6,050	50,422	76,171
Net income /(loss)	(171,219)	166,949	177,192
Less: Net income attributable to the mezzanine-classified noncontrolling interest shareholders	0	17,780	11,196
Net income /(loss) attributable to the noncontrolling interest shareholders	(32,309)	82,044	78,837
Dividend or deemed dividend to a noncontrolling Sogou Series A Preferred shareholder	27,747	82,423	14,219
Net income /(loss) attributable to Sohu.com Inc.	(166,657)	(15,298)	72,940
Net income /(loss)	(171,219)	166,949	177,192
Other comprehensive income /(loss)	(8,390)	47,125	4,413
Comprehensive income /(loss)	(179,609)	214,074	181,605
Less: Comprehensive income attributable to the mezzanine-classified noncontrolling interest shareholders	0	17,780	11,196
Comprehensive income /(loss) attributable to noncontrolling interest shareholders	(33,797)	92,407	79,927
Dividend or deemed dividend to a noncontrolling Sogou Series A Preferred shareholder	27,747	82,423	14,219
Comprehensive income /(loss) attributable to Sohu.com Inc.	$ (173,559)	$ 21,464	$ 76,263
Basic net income /(loss) per share attributable to Sohu.com Inc.	$ (4.33)	$ (0.40)	$ 1.92
Shares used in computing basic net income /(loss) per share attributable to Sohu.com Inc.	38,468	38,255	38,038
Diluted net income /(loss) per share attributable to Sohu.com Inc.	$ (4.43)	$ (0.47)	$ 1.66
Shares used in computing diluted net income /(loss) per share attributable to Sohu.com Inc.	38,468	38,502	38,392

Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net income /(loss)	$ (171,219)	$ 166,949	$ 177,192
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of intangible assets and purchased video content in prepaid expense	130,044	75,741	63,014
Depreciation	78,417	54,948	38,748
Share-based compensation expense	57,264	10,429	13,966
Goodwill impairment and impairment of intangible assets acquired as part of business acquisitions	52,282	0	2,906
Impairment of purchased video content	0	0	15,083
Impairment of other intangible assets	1,687	3,624	5,741
Provision /(Reversal) for allowance for doubtful accounts	(4)	(120)	3,613
Excess tax benefits from share-based payment arrangements	0	0	(5,591)
Investment income from investments in debt securities	(1,370)	(5,564)	(5,479)
Contribution from noncontrolling shareholders	0	4,218	0
Change in fair value of put option	(2,304)	(2,160)	0
Change in fair value of short-term investments	(1,611)	(2,452)	(1,546)
Others	(38)	1,164	363
Changes in assets and liabilities, net of acquisition:
Accounts receivable	(74,428)	(49,432)	(14,761)
Prepaid and other assets	30,577	(51,172)	2,807
Accounts payable	(11,144)	38,333	24,445
Receipts in advance and deferred revenue	14,353	12,562	14,051
Taxes payable	(16,256)	17,171	(3,946)
Deferred tax	(20,629)	3,796	9,750
Accrued liabilities and other short-term liabilities	86,662	125,898	62,231
Net cash provided by operating activities	152,283	403,933	402,587
Cash flows from investing activities:
Acquisitions, net of cash acquired	(106,369)	(33,685)	(683)
Purchase of noncontrolling interest in 7Road	0	(76,010)	0
Purchase of fixed assets	(90,896)	(113,842)	(89,417)
Purchase of intangible and other assets	(119,290)	(98,006)	(65,130)
Purchase of long-term investments	(26,135)	0	0
Cash paid related to restricted time deposits, net	5,763	(177,701)	(244,849)
Proceeds from /(purchase of) short-term investments, net	(186,508)	54,398	(35,785)
Proceeds received from debt securities at maturity	82,009	0	0
Loans granted to third parties	0	0	(4,170)
Loan repayments received from third parties	0	0	4,170
Other cash proceeds related to investing activities	2,952	3,217	3,269
Net cash used in investing activities	(438,474)	(441,629)	(432,595)
Cash flows from financing activities:
Issuance of common stock	611	1,915	790
Issuance of Sogou Series B Preferred Shares and Class B Ordinary Shares	0	476,948	0
Sohu's purchase of Sogou Series A Preferred Shares from Alibaba	0	0	(25,800)
Repurchase of common stock	0	0	(12,566)
Repurchase of Changyou American depositary shares ("ADSs")	(3,577)	(17,240)	0
Repurchase of Sogou Series A Preferred Shares from noncontrolling shareholders	(47,285)	0	0
Repurchase of Sogou Class A Ordinary Shares from noncontrolling shareholders	(24,679)	0	0
Portion of Changyou dividend distribute to noncontrolling interest shareholders	0	0	(64,551)
Portion of Sogou special dividend distributed to holders of Series A Preferred Shares other than Sohu	0	(139,700)	0
Proceeds of loans from offshore banks	370,000	167,000	239,353
Repayments of loans to offshore banks	(410,194)	0	0
Payment of contingent consideration	(2,813)	(19,736)	(13,806)
Excess tax benefits from share-based payment arrangements	0	0	5,591
Exercise of share-based awards in subsidiary	425	1,794	1,353
Proceeds received from early exercise of share-based awards in subsidiary	0	5,278	0
Payment of transaction expenses for issuance of Sogou Series B Preferred Shares and Class B Ordinary Shares	0	(5,918)	0
Other cash payments related to financing activities	(5,298)	0	(1,647)
Net cash provided by /(used in) financing activities	(122,810)	470,341	128,717
Effect of exchange rate changes on cash and cash equivalents	(1,947)	21,108	2,219
Net increase /(decrease) in cash and cash equivalents	(410,948)	453,753	100,928
Cash and cash equivalents at beginning of year	1,287,288	833,535	732,607
Cash and cash equivalents at end of year	876,340	1,287,288	833,535
Supplemental cash flow disclosures:
Cash paid for income taxes	(5,262)	(50,188)	(67,444)
Cash paid for interest expense	(6,283)	(8,812)	(1,992)
Barter transactions	1,651	380	846
Supplemental schedule of non-cash investing activity:
Consideration payable for acquisitions	$ 5,000	$ 29,555	$ 0

Consolidated Statement of Changes in Equity (USD $) In Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]
Beginning balance at Dec. 31, 2011	$ 1,219,071	$ 44	$ 366,210	$ (131,292)	$ 76,219	$ 697,244	$ 210,646
Issuance of common stock	790	0	790	0	0	0	0
Repurchase of common stock	(12,566)	0	0	(12,566)	0	0	0
Share-based compensation expense	13,966	0	6,029	0	0	0	7,937
Settlement of share-based awards in subsidiary	1,353	0	(7,434)	0	0	0	8,787
Portion of Changyou dividend attributable to noncontrolling interest shareholders	(64,551)	0	0	0	0	0	(64,551)
Sohu's purchase of Sogou Series A Preferred Shares from Alibaba	(25,800)	0	0	0	0	(14,219)	(11,581)
Changes in mezzanine equity of Changyou	6,836	0	6,836	0	0	0	0
Transaction cost for Sohu's sale to Changyou of assets associated with 17173.com Website	118	0	118	0	0	0	0
Contribution from noncontrolling shareholders	0	0	171	0	0	0	(171)
Excess tax benefits from share-based awards	5,591	0	5,591	0	0	0	0
Net income /(loss) attributable to Sohu.com Inc. and noncontrolling interest shareholders	165,996	0	0	0	0	87,159	78,837
Accumulated other comprehensive income /(loss)	4,413	0	0	0	3,323	0	1,090
Ending balance at Dec. 31, 2012	1,315,217	44	378,311	(143,858)	79,542	770,184	230,994
Issuance of common stock	1,915	0	1,915	0	0	0	0
Repurchase of Changyou ADSs	(17,240)	0	(11,678)	0	0	0	(5,562)
Share-based compensation expense	10,350	0	1,056	0	0	0	9,294
Settlement of share-based awards in subsidiary	1,792	0	16,070	0	0	0	(14,278)
Acquisition of the RaidCall Business	17,178	0	0	0	0	0	17,178
Acquisition of noncontrolling interest in a subsidiary	2,257	0	1,517	0	0	0	740
Consideration received for the issuance of Sogou shares to Tencent, net of transaction expenses	471,907	0	149,053	0	0	0	322,854
Contribution from noncontrolling shareholders	4,218	0	4,218	0	0	0	0
Direct tax impact of Sogou-Tencent Transactions	(21,420)	0	(21,420)	0	0	0	0
Special dividend paid to noncontrolling Sogou Series A Preferred shareholders	(139,700)	0	86,335	0	0	(82,423)	(143,612)
Repurchase /put options for Sogou Series A Preferred Shares	(6,048)	0	(3,744)	0	0	(2,304)	0
Net income /(loss) attributable to Sohu.com Inc. and noncontrolling interest shareholders	149,169	0	0	0	0	67,125	82,044
Accumulated other comprehensive income /(loss)	47,125	0	0	0	36,762	0	10,363
Ending balance at Dec. 31, 2013	1,836,720	44	601,633	(143,858)	116,304	752,582	510,015
Issuance of common stock	611	0	611	0	0	0	0
Repurchase of Changyou ADSs	(3,577)	0	(2,432)	0	0	0	(1,145)
Repurchase of Sogou Series A Preferred Shares from noncontrolling shareholders	(47,285)	0	26,276	0	0	(27,747)	(45,814)
Repurchase of Sogou Class A Ordinary Shares from noncontrolling shareholders	(24,679)	0	0	0	0	0	(24,679)
Exercise of right to repurchase from China Web	1,584	0	1,584	0	0	0	0
Purchase of equity interests of a VIE from a third party shareholder	(809)	0	11	0	0	0	(820)
Disposal of a subsidiary	(652)	0	0	0	0	0	(652)
Share-based compensation expense	57,226	0	11,545	0	0	0	45,681
Settlement of share-based awards in subsidiary	809	0	12,828	0	0	0	(12,019)
Acquisition of MoboTap	53,424	0	0	0	0	0	53,424
Acquisition of noncontrolling interest in a subsidiary	(4,857)	0	(1,908)	0	0	0	(2,949)
Net income /(loss) attributable to Sohu.com Inc. and noncontrolling interest shareholders	(171,219)	0	0	0	0	(138,910)	(32,309)
Accumulated other comprehensive income /(loss)	(8,390)	0	0	0	(6,902)	0	(1,488)
Ending balance at Dec. 31, 2014	$ 1,688,906	$ 44	$ 650,148	$ (143,858)	$ 109,402	$ 585,925	$ 487,245

Organization and Nature of Operations

12 Months Ended

Dec. 31, 2014

Organization and Nature of Operations [Abstract]

Organization and Nature of Operations

1. Organization and Nature of Operations

Sohu.com Inc. (NASDAQ: SOHU), a Delaware corporation organized in 1996, is a leading Chinese online media, search and game service group providing comprehensive online products and services on PCs and mobile devices in the People’s Republic of China (the “PRC” or “China”). Sohu.com Inc.’s businesses are conducted by Sohu.com Inc. and its subsidiaries and VIEs (collectively referred to as the “Sohu Group”). The Sohu Group consists of Sohu, which when referred to in this report, unless the context requires otherwise, excludes the businesses and the corresponding subsidiaries and VIEs of Sogou Inc. (“Sogou”) and Changyou.com Limited (“Changyou”), Sogou and Changyou. Sogou and Changyou are indirect controlled subsidiaries of Sohu.com Inc. Sohu is a leading Chinese language online media content and services provider. Sogou is a leading online search, client software and mobile Internet product provider in China. Changyou is a leading online game developer and operator in China as measured by the popularity of its MMOG TLBB and its mobile game TLBB 3D, and engages primarily in the development, operation and licensing of online games for PCs and mobile devices. Most of operations are conducted through the Group’s indirect wholly-owned and majority-owned china-based subsidiaries and variable interest entities (“VIEs”).

Through the operation of Sohu, Sogou and Changyou, the Sohu Group generates online advertising revenues (including brand advertising revenues and search and Web directory revenues (formerly referred to as “search and others” revenues)), online games revenues and others revenues. Online advertising and online games are the Group’s core businesses. In the year ended December 31, 2014, total revenues generated by Sohu, Sogou and Changyou were approximately $1.67 billion.

Sohu’s Business

Brand Advertising Business

Sohu’s main business is the brand advertising business, which offers to users, over the Group’s matrices of Chinese language online media, various content, products and services across multiple Internet-enabled devices, such as PCs, mobile phones and tablets. The majority of Sohu’s products and services are provided through Sohu Media Portal, Sohu Video and Focus.

•

Sohu Media Portal. Sohu Media Portal provides users comprehensive online content, including news, entertainment, sports, automobile, business and finance, through www.sohu.com for PCs, the mobile portal m.sohu.com and the mobile phone application Sohu News APP.

•

Sohu Video. Sohu Video is a leading online video service provider in China through tv.sohu.com for PCs and the mobile phone application Sohu Video APP; and

•

Focus. Focus (www.focus.cn) is a leading online real estate information provider in China.

Revenues generated by the brand advertising business are classified as brand advertising revenues in the Sohu Group’s consolidated statements of comprehensive income.

Others Business

Sohu also engages in the others business, which includes mobile-related services and mobile products offered in cooperation with China mobile network operators to mobile phone users and to China mobile network operators. Revenues generated by Sohu from the others business are classified as others revenues in the Sohu Group’s consolidated statements of comprehensive income.

Sogou’s Business

Search and Web Directory Business

The search and Web directory business primarily offers advertisers pay-for-click services, as well as online marketing services on Web directories operated by Sogou. Pay-for-click services enable advertisers’ promotional links to be displayed on the Sogou search result pages and Sogou Website Alliance members’ Websites where the links are relevant to the subject and content of such Web pages. Both pay-for-click services and online marketing services on Web directories operated by Sogou expand distribution of our advertisers’ Website links and advertisements by leveraging traffic on Sogou Website Alliance members’ Websites. The search and Web directory business benefits significantly from the collaboration with Tencent, which provides sogou access to traffic generated from users of products and services provided by Tencent.

Revenues generated by the search and Web directory business are classified as search and Web directory revenues in the Sohu Group’s consolidated statements of comprehensive income.

Others Business

Sogou also engages in the others business by offering IVAS with respect to the operation of Web games developed by third parties and other services. Revenues generated by Sogou from the others business are classified as others revenues in the Sohu Group’s consolidated statements of comprehensive income.

Changyou’s Business

Changyou has three businesses, consisting of the online game business, the platform channel business and the others business.

Online Game Business

Changyou’s online game business offers to game players MMOGs, which are interactive online games that may be played simultaneously by hundreds of thousands of game players; mobile games, which are played on mobile devices with an Internet connection; and Web games, which are online games played over the Internet using a Web browser. All of Changyou’s games are operated under the item-based revenue model, where game players play the games for free but can purchase virtual items to enhance the game-playing experience. Revenues derived from the operation of online games are classified as online game revenues in the Sohu Group’s consolidated statements of comprehensive income.

Changyou’s flagship MMOG is Tian Long Ba Bu (“TLBB”). For the year ended December 31, 2014, revenues from TLBB were $411.9 million, accounting for approximately 63% of Changyou’s online game revenues, approximately 55% of Changyou’s total revenues and 25% of the Sohu Group’s total revenues.

Platform Channel Business

Changyou also owns and operates a number of Web properties and software applications for PCs and mobile devices (collectively referred to as “platform channels”), including the 17173.com Website, one of the leading information portals for game players in China; the wan.com Website, a games portal that provides to game players a collection of Web games of third-party developers; RaidCall, which provides online music and entertainment services, primarily in Taiwan; and the Dolphin Browser, a gateway to a host of user activities on mobile devices, with the majority of its users based in Europe, Russia and Japan. Changyou’s platform channels serve various needs of its users and help Changyou reach more user communities and conduct cross-promotions of its games and services. Revenues generated by 17173.com are classified as brand advertising revenues, and revenues generated by the wan.com Website, RaidCall and the Dolphin Browser are classified as others revenues, in the Group’s consolidated statements of comprehensive income.

Others Business

Changyou also operates a cinema advertising business, which consists of Changyou offering slots for advertisements to be shown in cinemas before the screening of movies. Revenues generated by Changyou’s cinema advertising business are classified as others revenues in the Sohu Group’s consolidated statements of comprehensive income.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References+ Details

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2014

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Accounting Standards

The consolidated financial statements have been prepared on a historical cost basis to reflect the financial position and results of operations of the Sohu Group in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Use of Estimation

The preparation of the consolidated financial statements requires the Sohu Group to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. The preparation of these financial statements requires the Group to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, costs and expenses, and related disclosures. On an on-going basis, the Group evaluates the estimates based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Identified below are the accounting policies that reflect the Group’s more significant estimates and judgments, and those that the Group believes are the most critical to fully understanding and evaluating the consolidated financial statements.

Basis of Consolidation and Recognition of Noncontrolling Interest

The consolidated financial statements include the accounts of Sohu and its wholly-owned and majority-owned subsidiaries and consolidated VIEs. All intercompany transactions are eliminated.

VIE Consolidation

The Sohu Group’s VIEs are wholly or partially owned by certain employees of the Group as nominee shareholders. For consolidated VIEs, management made evaluations of the relationships between the Sohu Group and the VIEs and the economic benefit flow of contractual arrangements with the VIEs. In connection with such evaluation, management also took into account the fact that, as a result of such contractual arrangements, the Group controls the shareholders’ voting interests in these VIEs. As a result of such evaluation, management concluded that the Sohu Group is the primary beneficiary of its consolidated VIEs. The Sohu Group has three VIEs that are not consolidated, since the Group is not the primary beneficiary.

Noncontrolling Interest Recognition

Noncontrolling interests are recognized to reflect the portion of the equity of majority-owned subsidiaries and VIEs which is not attributable, directly or indirectly, to the controlling shareholders. The primary majority-owned subsidiaries and VIEs of the Sohu Group which are consolidated in its consolidated financial statements but with noncontrolling interest recognized are Sogou and Changyou.

Noncontrolling Interest for Sogou

As Sohu controls the election of the Board of Directors of Sogou, Sohu is Sogou’s controlling shareholder. Accordingly, Sogou’s financial results have been consolidated with those of Sohu for all periods presented. To reflect the economic interest in Sogou held by shareholders other than Sohu (the “Sogou noncontrolling shareholders”), Sogou’s net income /(loss) attributable to the Sogou noncontrolling shareholders is recorded as noncontrolling interest in the Sohu Group’s consolidated statements of comprehensive income. Sogou’s cumulative results of operations attributable to the Sogou noncontrolling shareholders, along with changes in shareholders’ equity /(deficit) and adjustment for share-based compensation expense in relation to those share-based awards which are unvested and vested but not yet settled and the Sogou noncontrolling shareholders’ investments in Sogou Preferred Shares and Ordinary Shares are accounted for as a noncontrolling interest classified as permanent equity in the Sohu Group’s consolidated balance sheets, as Sohu has the right to reject a redemption requested by the noncontrolling interest. These treatments are based on the terms governing the investment in Sogou, and on the terms of the classes of Sogou shares held, by the noncontrolling shareholders in Sogou.

By virtue of these terms, Sogou’s losses have been and will be allocated in the following order:

(i)	net losses were allocated to holders of Sogou Class A Ordinary Shares and the holder of Sogou Class B Ordinary Shares until their basis in Sogou decreased to zero;

(ii)	additional net losses were allocated to holders of Sogou Series A Preferred Shares until their basis in Sogou decreased to zero;

(iii)

additional net losses will be allocated to the holder of Sogou Series B Preferred Shares until its basis in Sogou decreases to zero; and

(iv)	further net losses will be allocated between Sohu and noncontrolling shareholders based on their shareholding percentage in Sogou.

Net income from Sogou has been, and future net income from Sogou will be, allocated in the following order:

(i)	net income will be allocated between Sohu and noncontrolling shareholders based on their shareholding percentage in Sogou until their basis in Sogou increases to zero;

(ii)	additional net income will be allocated to the holder of Sogou Series B Preferred Shares to bring its basis back;

(iii)

additional net income will be allocated to holders of Sogou Series A Preferred Shares to bring their basis back;

(iv)	further net income will be allocated to holders of Sogou Class A Ordinary Shares and the holder of Sogou Class B Ordinary Shares to bring their basis back; and

(v)	further net income will be allocated between Sohu and noncontrolling shareholders based on their shareholding percentage in Sogou.

Noncontrolling Interest for Changyou

As Sohu is Changyou’s controlling shareholder, Changyou’s financial results have been consolidated with those of Sohu for all periods presented. To reflect the economic interest in Changyou held by shareholders other than Sohu (the “Changyou noncontrolling shareholders”), Changyou’s net income /(loss) attributable to the Changyou noncontrolling shareholders is recorded as noncontrolling interest in the Sohu Group’s consolidated statements of comprehensive income, based on their share of the economic interest in Changyou. Changyou’s cumulative results of operations attributable to the Changyou noncontrolling shareholders, along with changes in shareholders’ equity, adjustment for share-based compensation expense in relation to those share-based awards which are unvested and vested but not yet settled and adjustment for changes in Sohu’s ownership in Changyou, are recorded as noncontrolling interest in the Sohu Group’s consolidated balance sheets.

Basis of Presentation

Reclassification of the Mobile Business to the Others Business

Commencing in the first quarter of 2014, the Group reclassified the mobile business and the mobile segment to the others business and the others segment, respectively, because the Group did not consider the mobile business to be significant enough to constitute a separate business and the CODM no longer reviewed the mobile business as a separate segment. The mobile business offers mobile-related services and mobile products, in cooperation with China mobile network operators, to mobile phone users and to China mobile network operators. Most of the mobile revenues are derived from services provided to mobile phone users through products such as short messaging services (“SMS”), ring-back tones (“RBT”), and interactive voice response (“IVR”). To conform to current period presentations, the relevant amounts for prior periods have been reclassified accordingly. Such reclassifications amounted to $53.5 million and $55.9 million, respectively, for revenues, and $32.7 million and $36.9 million, respectively, for costs for the years ended December 31, 2013 and 2012.

Segment Reporting

Revenue Recognition

The Sohu Group recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred, the sales price is fixed or determinable, and collectability is reasonably assured. The recognition of revenues involves certain management judgments. The amount and timing of the revenues could be materially different for any period if management made different judgments or utilized different estimates.

Barter trade transactions in which physical goods or services (other than advertising services) are received in exchange for advertising services are recorded based on the fair values of the goods and services received. For online advertising-for-online advertising barter transactions, no revenue or expense is recognized because the fair value of neither the advertising surrendered nor the advertising received is determinable.

Online Advertising Revenues

Online advertising revenues include revenues from brand advertising services as well as search and Web directory services. The Group recognizes revenue for the amount of fees it receives from its advertisers, after deducting agent rebates and net of value-added tax (“VAT”) and related surcharges.

Brand Advertising Revenues

Business Model

Through PCs and mobile devices, the Group provides advertisement placements to its advertisers on different Website channels and in different formats, which include banners, links, logos, buttons, full screen, pre-roll, mid-roll, post-roll video screens, and pause video screens, as well as loading page ads and news feed ads.

Currently the brand advertising business has three main types of pricing models, consisting of the Fixed Price model, the Cost Per Impression (“CPM”) model, and the E-commerce model.

Fixed Price model

Under the Fixed Price model, a contract is signed to establish a fixed price for the advertising services to be provided.

CPM model

Under the CPM model, the unit price for each qualifying display is fixed, but there is no overall fixed price for the advertising services stated in the contract with the advertiser. A qualifying display is defined as the appearance of an advertisement, where the advertisement meets criteria specified in the contract. Advertising fees are charged to the advertisers based on the unit prices and the number of qualifying displays.

E-commerce model

Under the e-commerce model, Focus sells membership cards which allow potential home buyers to purchase specified properties from real estate developers at a discount greater than the price that Focus charges for the card. Membership fees are refundable until the potential home buyer uses the discounts to purchase properties. Focus recognizes such revenues upon obtaining confirmation that the membership card has been redeemed to purchase a property.

Revenue Recognition

For brand advertising revenue recognition, prior to entering into contracts, the Sohu Group makes a credit assessment of the advertisers. For contracts for which collectability is determined to be reasonably assured, the Sohu Group recognizes revenue when all revenue recognition criteria are met. In other cases, the Sohu Group only recognizes revenue when the cash is received and all other revenue recognition criteria are met.

In accordance with ASU No. 2009-13, the Sohu Group treats advertising contracts with multiple deliverable elements as separate units of accounting for revenue recognition purposes and to recognize revenue on a periodic basis during the contract when each deliverable service is provided. Since the contract price is for all deliverables, the Sohu Group allocates the arrangement consideration to all deliverables at the inception of the arrangement on the basis of their relative selling prices.

Search and Web Directory Revenues

Search and Web directory services mainly include pay-for-click services, as well as online marketing services on Web directories operated by Sogou.

Pay-for-click Services

Pay-for-click services are services that enable advertisers’ promotional links to be displayed on Sogou search result pages and Sogou Website Alliance members’ Websites where the links are relevant to the subject and content of such Web pages. For pay-for-click services, the Group introduces Internet users to its advertisers through its auction-based pay-for-click systems and charges advertisers on a per-click basis when the users click on the displayed links. Revenue for pay-for-click services is recognized on a per-click basis when the users click on the displayed links.

Online Marketing Services on Web Directories Operated by Sogou

Online marketing services on Web directories operated by Sogou mainly consist of displaying advertiser Website links on the Web pages of Web directories. Revenue for online marketing services on Web directories operated by Sogou is normally recognized on a straight-line basis over the contract period, provided the Group’s obligations under the contract have been met and all revenue recognition criteria have been met.

Sogou Website Alliance

Both pay-for-click services and online marketing services on Web directories operated by Sogou expand distribution of advertisers’ Website links or advertisements by leveraging traffic on Sogou Website Alliance members’ Websites. The Group recognizes gross revenue for the amount of fees the Group receives from advertisers, as the Group has the primary responsibility for fulfillment and acceptability. Payments made to Sogou Website Alliance members are included in cost of search and Web directory revenues as traffic acquisition costs. The Group pays Sogou Website Alliance members based on either revenue-sharing arrangements, under which it pays a percentage of pay-for-click revenues generated from clicks by users of their properties, or on a pre-agreed unit price.

Online Game Revenues

Changyou’s online game business offers to game players MMOGs, mobile games and Web games. All of Changyou’s games are operated under the item-based revenue model, where the basic game play functions are free of charge and players are charged for purchases of in-game virtual items, including those with a predetermined expiration time and perpetual virtual items. Revenues that Changyou generates from self-operated and licensed out online games are included in online game revenues.

Self-Operated Games

Changyou is the primary obligor of the self-operated games. Changyou hosts the games on its own servers and is responsible for the sale and marketing of the games as well as customer service. Accordingly, revenues are recorded gross of revenue-sharing payments to third-party developers and/or mobile app stores, but are net of business tax and discounts to game card distributors where applicable. Revenues obtained by Changyou from the sale of in-game virtual items are recognized over the estimated lives of the virtual items purchased by game players or as the virtual items are consumed. If different assumptions were used in deriving the estimated lives of the virtual items, the timing of the recording of the revenues would be impacted.

MMOGs

Proceeds from the self-operation of MMOGs are collected from players and third-party game card distributors through the sale of game points on Changyou’s online payment platform and prepaid game cards. Self-operated MMOGs are either developed in house or licensed from third-party developers. For licensed MMOGs, Changyou remits a pre-agreed percentage of the proceeds to the third-party developers, and keeps the balance pursuant to revenue-sharing agreements. Such revenue-sharing amounts paid to third-party developers are included in Changyou’s cost of revenues.

Mobile Games

For self-operated mobile games, Changyou sells game points to our game players via third-party mobile app stores. The mobile app stores in turn pay Changyou proceeds after deducting their share of pre-agreed revenue-sharing amounts.

Self-operated mobile games are either developed in house or licensed from or jointly developed with third-party developers. For licensed and jointly developed mobile games, Changyou remits a pre-agreed percentage of the proceeds to the third-party developers, and keeps the balance pursuant to revenue-sharing agreements. Such revenue-sharing amounts paid to mobile app stores and third-party developers are included in Changyou’s cost of revenues.

Web Games

Proceeds from self-operated Web games are collected from game players through the sale of game points. All of Changyou’s self-operated Web games were developed in house.

Licensed Out Games

Changyou also authorizes third-parties to operate its online games. Licensed out games include MMOGs, mobile games and web games developed in house and mobile games jointly developed with third-party developers. Changyou receives monthly revenue-based royalty payments from all the third-party licensee operators. Changyou receives additional up-front license fees from certain third-party licensee operators who are entitled to an exclusive right to operate Changyou’s games in specified geographic areas. Since Changyou is obligated to provide post-sale services, the initial license fees are recognized as revenue ratably over the license period, and the monthly revenue-based royalty payments are recognized when relevant services are delivered, provided that collectability is reasonably assured. Changyou views the third-party licensee operators as its customers and recognizes revenues on a net basis, as Changyou does not have the primary responsibility for fulfillment and acceptability of the game services. Changyou remits to the third-party developers a pre-agreed percentage of revenues from jointly developed and licensed out mobile games, and recognizes revenues on a net basis.

Others Revenues

Sohu

Others revenues attributable to Sohu are primarily generated from offering mobile-related services and mobile products. Most of Sohu’s mobile revenues are derived from services provided to mobile phone users through products such as SMS, RBT and IVR. The Group obtains fees for these services from China mobile network operators, which charge users on a monthly or per message /download basis for mobile services the Group provides, and the Group makes payments to third-party mobile service alliance members and content providers based on revenue-sharing arrangements. Such revenues are recognized on either a gross or a net basis, which is determined by evaluating the terms of the arrangement to determine whether the Group is serving as principal or agent in a transaction.

Sogou

Others revenues attributable to Sogou are IVAS revenues derived from the operation of Web games of third-party developers and services that Sogou provides to users. Revenues from IVAS are recognized when Sogou’s obligations under the agreements with the third-party developers and all other revenue recognition criteria have been met.

Changyou

Others revenues attributable to Changyou are primarily generated from its platform channel business and others business.

In its platform channel business, Changyou offers IVAS with respect to the operation of Web games of third-party developers and services provided to software application users. Revenues from IVAS are recognized when Changyou’s obligations under the agreements with the third-party developers and all other revenue recognition criteria have been met.

In its others business, Changyou provides advertisement placements in advertising slots to be shown in cinemas before the screening of movies. When all the recognition criteria are met, revenues from cinema advertising are recognized based on a percentage of the advertising slots actually delivered or on a straight-line basis over the contract period.

Cost of Revenues

Cost of Online Advertising Revenues

Cost of online advertising revenues includes cost of revenues from brand advertising services as well as cost of search and Web directory services.

Cost of Brand Advertising Revenues

Cost of brand advertising revenues mainly consists of content and license costs, bandwidth leasing costs, salary and benefits expense, and depreciation expense.

Cost of Search and Web Directory Revenues

Cost of search and Web directory revenues mainly consists of traffic acquisition costs, bandwidth leasing costs, and depreciation expense, as well as salary and benefits expense. Traffic acquisition costs represent payments made to Sogou Website Alliance members. The Sohu Group pays Sogou Website Alliance members based either on revenue-sharing arrangements or on a pre-agreed unit price. Under the revenue-sharing arrangements, the Group pays a percentage of pay-for-click revenues generated from clicks by users of the Website Alliance members’ properties.

Cost of Online Game Revenues

Cost of online game revenues mainly consists of salary and benefits expense, revenue-sharing payments, bandwidth leasing costs, and depreciation and amortization expense.

Cost of Revenues for Other Services

Cost of revenues for other services mainly consists of revenue-sharing payments related to the IVAS business, revenue-sharing payments paid to China mobile network operators, and payments to theatres and film production companies for pre-film screening advertisement slots.

Product Development Expenses

Product development expenses mainly consist of personnel-related expenses incurred for enhancement and maintenance of the Group’s Websites, and costs associated with new product development and maintenance, as well as enhancement of existing products and services, which mainly include the development costs of online games prior to the establishment of technological feasibility and maintenance costs after the online games are available for marketing. During the years ended December 31, 2014, 2013 and 2012, no product development expenses were capitalized.

Sales and Marketing Expenses

Sales and marketing expenses mainly consist of advertising and promotional expenditures, salary and benefits expense, travel expenses, and facility expenses.

General and Administrative Expenses

General and administrative expenses mainly consist of salary and benefits expense, professional service expenses, facility expenses and travel expenses.

Share-based Compensation Expense

Sohu (excluding Fox Video Limited), Sogou, Changyou, and Fox Video Limited (“Sohu Video”) have incentive plans, and prior to June 28, 2013 7Road had an incentive plan, for the granting of share-based awards, including common stock or ordinary shares, share options, restricted shares and restricted share units, to their executive officers, management and employees.

For share-based awards for which a grant date has occurred, share-based compensation expense is recognized as costs and expenses in the consolidated statements of comprehensive income based on the fair value of the related share-based awards on their grant dates. For share-based awards for which the service inception date precedes the grant date, share-based compensation expense is recognized as costs and expenses in the consolidated statements of comprehensive income beginning on the service inception date and is re-measured on each subsequent reporting date before the grant date, based on the estimated fair value of the related share-based awards. Share-based compensation expense is charged to the shareholders’ equity or noncontrolling interest section in the consolidated balance sheets. The assumptions used in share-based compensation expense recognition represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management judgment. If factors change or different assumptions are used, the Group’s share-based compensation expense could be materially different for any period. Moreover, the estimates of fair value are not intended to predict actual future events or the value that ultimately will be realized by employees who receive equity awards, and subsequent events are not indicative of the reasonableness of the original estimates of fair value made by the Group for accounting purposes.

Sohu (excluding Sohu Video), Sogou, and Changyou Share-based Awards

In determining the fair value of share options granted by Sohu (excluding Sohu Video) as share-based awards, the Black-Scholes valuation model is applied; in determining the fair value of restricted share units granted, the public market price of the underlying shares on the grant dates is applied.

In determining the fair value of share options granted by Sogou as share-based awards, the income approach /discounted cash flow method with a discount for lack of marketability was applied, given that the shares underlying the awards were not publicly traded at the time of grant. Certain persons who became Sogou employees when Tencent’s Soso search-related businesses were transferred to Sogou on September 16, 2013 had been granted restricted share units under Tencent’s share award arrangements prior to the transfer of the businesses to Sogou. These Tencent restricted share units will continue to vest under the original Tencent share award arrangements provided the transferred employees continue to be employed by Sogou during the requisite service period. After the transfer of the Soso search-related businesses to Sogou, Sogou applied the guidance in ASC 505-50 to measure the related compensation expense, based on the then-current fair value at each reporting date, which is deemed to have been incurred by Tencent as an investor on Sogou’s behalf. To determine the then-current fair value of the Tencent restricted share units granted to these employees, the public market price of the underlying shares at each reporting date was applied. Because Sogou is not required to reimburse Tencent for such share-based compensation expense, the related amount was recorded by Sogou as a capital contribution from Tencent.

In determining the fair value of ordinary shares and restricted share units granted by Changyou as share-based awards in 2008, the income approach /discounted cash flow method with a discount for lack of marketability was applied, given that the shares underlying the awards were not publicly traded at the time of grant. In determining the fair value of restricted share units granted in 2009 before Changyou’s initial public offering, the fair value of the underlying shares was determined based on Changyou’s offering price for its initial public offering. In determining the fair value of restricted share units granted after Changyou’s initial public offering, the public market price of the underlying shares on the grant dates is applied.

For share options, restricted shares and restricted share units granted with respect to Sohu (excluding Sohu Video) shares and Changyou shares, compensation expense is recognized on an accelerated basis over the requisite service period. For share options granted with respect to Sogou shares, compensation expense is recognized on a straight-line basis over the estimated period during which the service period requirement and performance target will be met. For Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses, compensation expense is recognized by Sogou on an accelerated basis over the requisite service period, and the fair value of the share-based compensation is re-measured at each reporting date until a measurement date occurs. For Sogou Class A Ordinary Shares repurchased from employees in the second quarter of 2014, share-based compensation expense is recognized by the Sohu Group in the consolidated statements of comprehensive income in an amount equal to the excess of the repurchase price over the fair value at the repurchase date of the Sogou Class A Ordinary Shares that the Group repurchased. The number of share-based awards for which the service is not expected to be rendered over the requisite period is estimated, and no compensation expense is recorded for the number of awards so estimated.

Sohu Video Share-based Awards

On January 4, 2012, Sohu Video, the holding entity of Sohu’s video division, adopted a 2011 Share Incentive Plan (the “Video 2011 Share Incentive Plan”) which provides for the issuance of up to 25,000,000 ordinary shares of Sohu Video (representing approximately 10% of the outstanding Sohu Video shares on a fully-diluted basis) to management and key employees of the video division and to Sohu management. As of December 31, 2014, grants of options for the purchase of 16,368,200 ordinary shares of Sohu Video had been made, of which options for the purchase of 4,972,800 ordinary shares were vested.

For purposes of ASC 718-10-25, no grant date may be established until a mutual understanding can be reached between Sohu Video and the recipients as to the option awards’ key terms and conditions, and such mutual understanding cannot be reached until the fair value of the awards is determinable and can be accounted for. No grant date could be determined as of December 31, 2014, because the broader terms and conditions of the option awards had neither been finalized nor mutually agreed upon with the recipients.

Under ASC 718-10-55, if the service inception date precedes the grant date for equity-classified awards, compensation expense should be accrued beginning on the service inception date and re-measured on each subsequent reporting date before the grant date, based on the then-current fair value of the awards. The estimate of the awards’ fair value is to be fixed in the period in which the grant date occurs, and cumulative compensation expense should be adjusted based on the fair value at the grant date. Management determined that the service inception date with respect to vested option awards for the purchase of 4,972,800 shares had preceded the grant date.

7Road Share-based Awards

On July 10, 2012, 7Road adopted the 7Road 2012 Share Incentive Plan, which initially provided for the issuance to selected directors, officers, employees, consultants and advisors of 7Road of up to 5,100,000 ordinary shares of 7Road (amounting to 5.1% of the then outstanding 7Road shares on a fully-diluted basis). On November 2, 2012, 7Road’s Board of Directors and its shareholders approved an increase from 5,100,000 to 15,100,000 ordinary shares (amounting to 13.7% of the then outstanding 7Road shares on a fully-diluted basis) under the 7Road 2012 Share Incentive Plan.

On May 1, 2013, Changyou entered into an agreement with the noncontrolling shareholders of 7Road to acquire all of the outstanding ordinary shares of 7Road held by them. The acquisition closed on June 5, 2013.

On June 28, 2013, 7Road’s Board of Directors approved the cancellation of the 7Road 2012 Share Incentive Plan. 7Road concurrently offered to a total of 42 7Road employees holding an aggregate of 2,223,750 restricted share units which had been granted under the 7Road 2012 Share Incentive Plan the right to exchange their restricted share units for, at each employee’s election, in each case subject to the employee’s continued employment by 7Road, either (i) Scheme I: the right to a cash payment of up to an aggregate of $2.90 per restricted share unit exchanged, vesting and payable at the rate of 40%, 30% and 30%, respectively, on the first, second and third anniversaries of July 18, 2012, which is the date when the surrendered restricted share units were granted under the 7Road 2012 Share Incentive Plan, or (ii) Scheme II: the right to receive an annual cash bonus, over a seven-year period commencing July 1, 2013, based on the adjusted annual cumulative net income of 7Road. All restricted share units held by these 42 holders under the 7Road 2012 Share Incentive Plan as of June 28, 2013 were included in this exchange program.

In the third quarter of 2013, 7Road granted to an additional 48 7Road employees the right to receive an annual cash bonus under Scheme II with the same terms as described above.

As the original awards of restricted share units made under the 7Road 2012 Share Incentive Plan included as a vesting condition the completion of an initial public offering, which is not considered probable until it occurs, no share-based compensation expense was recognized for the fair value of the original awards. Incremental compensation expense, which is not classified as share-based compensation expense, is equal to the fair values of the two new compensation schemes included in the exchange program as of the date of the modification resulting from the exchange program.

For Scheme I, compensation expense of $4.1 million was recognized as of December 31, 2014 with respect to the modification, and $0.4 million will be recognized in the consolidated statements of comprehensive income ratably over the remaining vesting period of the awards. For Scheme II, the incremental compensation expense varies depending on 7Road’s financial performance.

Changyou Employee Incentive Plans

On February 8, 2014, Changyou’s Board of Directors approved three new employee incentive plans with terms of 10 years, commencing January 1, 2014. Under two of these three plans, Changyou could have distributed cash compensation of up to 10% of Changyou’s annual net profits after certain adjustments. The third employee incentive plan was structured to allow eligible employees to receive up to 20% of the annual adjusted net profits of projects that they worked on. In December 2014, Changyou’s management reassessed the estimated compensation expense related to these three employee incentive plans and Changyou reversed accruals associated with the compensation expense previously recognized for these plans in a total amount of $32.2 million. Changyou’s management also recommended cancelling the three employee incentive plans, and replacing them with a new cash bonus plan commencing in 2015. Changyou’s Board of Directors approved the cancellation of the three incentive plans on February 7, 2015.

Taxation

Income Taxes

Income taxes are accounted for using an asset and liability approach which requires the recognition of income taxes payable or refundable for the current year and deferred tax liabilities and assets for the future tax consequences of events that have been recognized in the Group’s financial statements or tax returns. Deferred income taxes are determined based on the differences between the accounting basis and the tax basis of assets and liabilities and are measured using the currently enacted tax rates and laws. Deferred tax assets are reduced by a valuation allowance, if based on available evidence, it is considered that it is more likely than not that some portion of or all of the deferred tax assets will not be realized. In making such determination, the Group considers factors including future reversals of existing taxable temporary differences, future profitability, and tax planning strategies. If events were to occur in the future that would allow the Group to realize more of its deferred tax assets than the presently recorded net amount, an adjustment would be made to the deferred tax assets that would increase income for the period when those events occurred. If events were to occur in the future that would require the Group to realize less of its deferred tax assets than the presently recorded net amount, an adjustment would be made to the valuation allowance against deferred tax assets that would decrease income for the period when those events occurred. Significant management judgment is required in determining income tax expense and deferred tax assets and liabilities.

The Group’s deferred tax assets relate to net operating losses and temporary differences between accounting basis and tax basis for the Group’s China-based subsidiaries and VIEs, which are subject to corporate income tax in the PRC under the PRC Corporate Income Tax Law (the “CIT Law”).

PRC Withholding Tax on Dividends

The CIT Law imposes a 10% withholding income tax on dividends distributed by foreign invested enterprises to their immediate holding companies outside Mainland China. A lower withholding tax rate may be applied if there is a tax treaty between Mainland China and the jurisdiction of the foreign holding company. A holding company in Hong Kong, for example, will be subject to a 5% withholding tax rate under an arrangement between the PRC and the Hong Kong Special Administrative Region on the “Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital”, if such holding company is considered a non-PRC resident enterprise and holds at least 25% of the equity interests in the PRC foreign invested enterprise distributing the dividends, subject to approval of the PRC local tax authority. However, if the Hong Kong holding company is not considered to be the beneficial owner of such dividends under applicable PRC tax regulations, such dividend will remain subject to a withholding tax rate of 10%.

PRC Value Added Tax and Business Tax

Effective September 1, 2012, a pilot program (the “Pilot Program”) for transition from the imposition of PRC Business Tax to the imposition of VAT for revenues from certain industries was expanded from Shanghai to eight other cities and provinces in China, including Beijing and Tianjin. Commencing August 1, 2013 the Pilot Program was expanded to all regions in the PRC. The Sohu Group’s brand advertising and search and Web directory revenues, as well as certain online game revenues, were subject to the Pilot Program.

Revenues from brand advertising and search and Web directory as well as revenues from Changyou’s Web games that were not developed in-house are subject to VAT. VAT payable is the difference between the output VAT (at a rate of 6%) and available input VAT amount (at the rate applicable to the supplier). Revenues from MMOG operations are subject to a 5% Business Tax. Revenues from 7Road that are deemed to be derived from the sale of software are subject to VAT, VAT is payable by 7Road at a rate of 17%, with a 14% immediate tax refund irrespective of the availability of any input VAT, resulting in a net rate of 3%.

The Group adopted the net presentation method for its brand advertising and search and Web directory businesses both before and after the implementation of the Pilot Program. The Group adopted the gross presentation method for revenues of in-house-developed Web games that are deemed to be derived from the sale of software both before and after the implementation of the Pilot Program.

U.S. Corporate Income Tax

Sohu.com Inc. is a Delaware corporation that is subject to U.S. corporate income tax on its taxable income at a rate of up to 35%. To the extent that Sohu.com Inc. has U.S. taxable income, the Group accrues U.S. corporate income tax in the Group’s consolidated statements of comprehensive income and makes estimated tax payments as and when required by U.S. law.

Uncertain Tax Positions

In order to assess uncertain tax positions, the Sohu Group applies a more likely than not threshold and a two-step approach for tax position measurement and financial statement recognition. For the two-step approach, the first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon settlement.

Net Income /(Loss) per Share

Basic net income /(loss) per share is computed using the weighted average number of common shares outstanding during the period. Diluted net income /(loss) per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares comprise shares issuable upon the exercise or settlement of share-based awards using the treasury stock method. The dilutive effect of share-based awards with performance requirements is not considered before the performance targets are actually met. The computation of diluted net income /(loss) per share does not assume conversion, exercise, or contingent issuance of securities that would have an anti-dilutive effect (i.e. an increase in earnings per share amounts or a decrease in loss per share amounts) on net income /(loss) per share. Additionally, for purposes of calculating the numerator of diluted net income /(loss) per share, the net income /(loss) attributable to the Sohu Group is adjusted as follows. The adjustment will not be made if there is an anti-dilutive effect.

(1)

Sogou’s net income /(loss) attributable to the Sohu Group is determined using the percentage that the weighted average number of Sogou shares held by Sohu represents of the weighted average number of Sogou Preferred Shares and Ordinary Shares, shares issuable upon the conversion of convertible preferred shares under the if-converted method, and shares issuable upon the exercise or settlement of share-based awards under the treasury stock method, and is not determined by allocating Sogou’s net income /(loss) to the Sohu Group using the methodology for the calculation of net income /(loss) attributable to the Sogou noncontrolling shareholders.

In the calculation of the Sohu Group’s diluted net income /(loss) per share, assuming a dilutive effect, the percentage of the Sohu Group’s shareholding in Sogou was calculated by treating convertible preferred shares issued by Sogou as having been converted at the beginning of the period and unvested share options with the performance targets achieved as well as vested but unexercised share options as having been exercised during the period. The dilutive effect of share-based awards with a performance requirement was not considered before the performance targets were actually met. Assuming an anti-dilutive effect, all of these Sogou shares and share options are excluded from the calculation of the Sohu Group’s diluted income /(loss) per share. As a result, Sogou’s net income /(loss) attributable to the Sohu Group on a diluted basis equals the number used for the calculation of the Sohu Group’s basic net income /(loss) per share.

(2)

Changyou’s net income /(loss) attributable to the Sohu Group is determined using the percentage that the weighted average number of Changyou shares held by Sohu represents of the weighted average number of Changyou ordinary shares and shares issuable upon the exercise or settlement of share-based awards under the treasury stock method, and not by using the percentage held by Sohu of the total economic interest in Changyou, which is used for the calculation of basic net income per share.

In the calculation of the Sohu Group’s diluted net income /(loss) per share, assuming a dilutive effect, all of Changyou’s existing unvested restricted share units, and vested restricted share units that have not yet been settled, are treated as vested and settled by Changyou under the treasury stock method, causing the percentage of the weighted average number of shares held by Sohu in Changyou to decrease. As a result, Changyou’s net income /(loss) attributable to the Sohu Group on a diluted basis decreased accordingly. Assuming an anti-dilutive effect, all of these Changyou restricted share units are excluded from the calculation of the Sohu Group’s diluted net income /(loss) per share. As a result, Changyou’s net income /(loss) attributable to the Sohu Group on a diluted basis equals the number used for the calculation of the Sohu Group’s basic net income /(loss) per share.

Fair Value of Financial Instruments

U.S. GAAP establishes a three-tier hierarchy to prioritize the inputs used in the valuation methodologies in measuring the fair value of financial instruments. This hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three-tier fair value hierarchy is:

Level 1 - observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 - include other inputs that are directly or indirectly observable in the market place.

Level 3 - unobservable inputs which are supported by little or no market activity.

The Sohu Group’s financial instruments include cash equivalents, restricted time deposits, short-term investments, investments in debt securities, accounts receivable, prepaid and other current assets, prepaid non-current assets, available-for-sale equity securities under long-term investments, accounts payable, accrued liabilities, receipts in advance and deferred revenue, short-term bank loans, other short-term liabilities, long-term accounts payable and long-term bank loans, as well as repurchase options and a repurchase/put option with respect to Sogou Series A Preferred Shares.

Cash Equivalents

The Sohu Group’s cash equivalents mainly consist of time deposits and money market funds with original maturities of three months or less.

Restricted time deposits

Restricted time deposits are valued based on the prevailing interest rates in the market using the discounted cash flow method.

Short-term Investments

For investments in financial instruments with a variable interest rate indexed to the performance of underlying assets, the Sohu Group elected the fair value method at the date of initial recognition and carried these investments subsequently at fair value. Changes in fair values are reflected in the consolidated statements of comprehensive income.

Accounts Receivable, Net

The carrying value of accounts receivable is reduced by an allowance that reflects the Sohu Group’s best estimate of the amounts that will not be collected. The Group makes estimations of the collectability of accounts receivable. Many factors are considered in estimating the general allowance, including reviewing delinquent accounts receivable, performing an aging analysis and a customer credit analysis, and analyzing historical bad debt records and current economic trends. Additional allowance for specific doubtful accounts might be made if the financial conditions of the Group’s customers or the China mobile network operators deteriorate or the China mobile network operators are unable to collect fees from their end customers, resulting in their inability to make payments due to the Group.

Available-for-Sale Securities

Investments in debt securities and equity securities that have readily determinable fair values not classified as trading securities or as held-to-maturity securities are classified as available-for-sale securities. Available-for-sale securities are reported at fair value, with unrealized gains or losses recorded in other comprehensive income or losses in the consolidated balance sheets. Realized gains or losses are included in the consolidated statements of comprehensive income during the period in which the gain or loss is realized. An impairment loss on the available-for-sale securities is recognized in the consolidated statements of comprehensive income when the decline in value is determined to be other-than-temporary.

Equity Investments

Investments in entities are recorded as equity investments. For entities over which the Group does not have significant influence, the cost method is applied; for entities over which the Group can exercise significant influence but does not own a majority equity interest or control, the equity method is applied. For cost method investments, the Group carries the investment at historical cost after the date of investment. For equity method investments, the Group adjusts the carrying amount of an investment and recognizes investment income or loss for the Group’s share of the earnings or loss of the investee after the date of investment.

Long-Lived Assets

Long-lived assets include fixed assets, intangible assets and prepaid non-current assets.

Fixed Assets

Fixed assets mainly comprise office buildings, leasehold improvements, vehicles, office furniture, and computer equipment and hardware. Fixed assets are recorded at cost less accumulated depreciation with no residual value. Depreciation is computed using the straight-line method over the estimated useful lives of the assets listed below.


Fixed Assets		Estimated Useful Lives (years)
Office buildings		36-47
Leasehold improvements		Lesser of term of the lease or the estimated useful lives of the assets
Building improvements		10
Vehicles		4-10
Office furniture		5
Computer equipment and hardware		2-4

Expenditure for maintenance and repairs is expensed as incurred.

The gain or loss on the disposal of fixed assets is the difference between the net sales proceeds and the lower of the carrying value or fair value less cost to sell the relevant assets and is recognized in operating expenses in the consolidated statements of comprehensive income.

Intangible Assets

Intangible assets mainly comprise video content and license, cinema advertising slot rights, developed technologies, domain names and trademarks, operating rights for licensed games and computer software purchased from unrelated third parties or acquired in business combinations. Intangible assets are recorded at cost less accumulated amortization with no residual value. Amortization of intangible assets other than licensed video content is computed using the straight-line method over their estimated useful lives. Amortization of licensed video content is computed on an accelerated amortization pattern based on the trend in viewership accumulation. The estimated useful lives of the Group’s intangible assets are listed below.


Intangible Assets		Estimated Useful Lives (years)
Domain names and trademarks		4-30
Developed technologies		3-10
Computer software		1-5
Video content and license		4 months to 2 years, or over the applicable licensing period
Cinema advertising slot rights		over the contract terms
Operating rights for licensed games		over the contract terms

Prepaid non-current Assets

Prepaid non-current assets primarily include prepaid PRC income tax arising from the sale of certain assets associated with the assets associated with the 17173.com Website by Sohu to Changyou. The prepaid PRC income tax will be amortized over the period of the weighted average remaining life of the 17173.com-related assets sold to Changyou.

Impairment of Long-lived Assets

In accordance with ASC 360-10-35, the Sohu Group reviews the carrying values of long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. Based on the existence of one or more indicators of impairment, the Group measures any impairment of long-lived assets using the projected discounted cash flow method at the asset group level. The estimation of future cash flows requires significant management judgment based on the Group’s historical results and anticipated results and is subject to many factors. The discount rate that is commensurate with the risk inherent in the Group’s business model is determined by its management. An impairment loss would be recorded if the Group determined that the carrying value of long-lived assets may not be recoverable. The impairment to be recognized is measured by the amount by which the carrying values of the assets exceed the fair value of the assets.

Goodwill

Goodwill represents the excess of the purchase price over the fair value of the identifiable assets and liabilities acquired as a result of the Sohu Group’s acquisitions of interests in its subsidiaries and consolidated VIEs. If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group reports in its financial statements provisional amounts for the items for which the accounting is incomplete. If a measurement period adjustment is identified, the Group recognizes the adjustment as part of the acquisition accounting. The Group increases or decreases the provisional amounts of identifiable assets or liabilities by means of increases or decreases in goodwill for measurement period adjustments.

In accordance with ASC 350, goodwill is not amortized but is tested for impairment and is not deductible for tax purposes. The Sohu Group tests goodwill for impairment at the reporting unit level on an annual basis as of October 1, and between annual tests when an event occurs or circumstances change that could indicate that the asset might be impaired. Commencing in September 2011, the Group adopted the Financial Accounting Standards Board (“FASB”) revised guidance on “Testing of Goodwill for Impairment.” Under this guidance, the Group has the option to choose whether it will apply the qualitative assessment first and then the quantitative assessment, if necessary, or to apply the quantitative assessment directly. For reporting units applying a qualitative assessment first, the Group starts the goodwill impairment test by assessing qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the Group determines that it is more-likely-than-not the fair value of a reporting unit is less than its carrying amount, the quantitative impairment test is mandatory. Otherwise, no further testing is required. The quantitative impairment test consists of a comparison of the fair value of goodwill with its carrying value. For reporting units directly applying the quantitative assessment, the Group performs the goodwill impairment test by quantitatively comparing the fair values of those reporting units to their carrying amounts.

Application of a goodwill impairment test requires significant management judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value of each reporting unit. The judgment in estimating the fair value of reporting units includes estimating future cash flows, determining appropriate discount rates and making other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value for each reporting unit.

Mezzanine Equity-Noncontrolling Interest

Mezzanine Equity consisted of the noncontrolling interest in 7Road and a put option pursuant to which the noncontrolling shareholders would have had the right to put their ordinary shares in 7Road to Changyou at a pre-determined price if 7Road achieved specified performance milestones before the expiration of the put option and 7Road did not complete an initial public offering (“IPO”). The put option was due to expire in 2014. Since the occurrence of the sale was not solely within the control of Changyou, the noncontrolling interest was classified as mezzanine equity instead of permanent equity in the Sohu Group’s and Changyou’s consolidated financial statements.

Under ASC 480-10, the Sohu Group calculated, on an accumulative basis from the acquisition date, (i) the amount of accretion that would increase the balance of noncontrolling interest to its estimated redemption value over the period from the date of Changyou’s acquisition of a controlling interest in 7Road to the earliest redemption date of the noncontrolling interest in 7Road and (ii) the amount of net profit attributable to noncontrolling shareholders of 7Road based on their ownership percentage. The carrying value of the noncontrolling interest as mezzanine equity was adjusted by an accumulative amount equal to the higher of (i) and (ii).

On May 1, 2013, Changyou entered into an agreement to acquire all of the ordinary shares of 7Road held by the noncontrolling shareholders. The acquisition closed on June 5, 2013, and 7Road has been a wholly-owned subsidiary of Changyou since then. As the put option held by the owners of the noncontrolling interest lapsed upon the closing of Changyou’s acquisition of their shares in 7Road, there was no associated accretion and no mezzanine equity after the second quarter of 2013.

Comprehensive Income

Comprehensive income is defined as the change in equity of a company during a period from transactions and other events and circumstances excluding transactions resulting from investments from owners and distributions to owners. Accumulated other comprehensive income, as presented on the Sohu Group’s consolidated balance sheets, includes a cumulative foreign currency translation adjustment.

Functional Currency and Foreign Currency Translation

Functional Currency

An entity’s functional currency is the currency of the primary economic environment in which it operates, normally that is the currency of the environment in which the entity primarily generates and expends cash. Management’s judgment is essential to determine the functional currency by assessing various indicators, such as cash flows, sales price and market, expenses, financing and inter-company transactions and arrangements. The functional currency of Sohu.com Inc. is the U.S. dollar. The functional currency of the Group’s subsidiaries in the U.S., the Cayman Islands, the British Virgin Islands and Hong Kong is the U.S. dollar. The functional currencies of the Group’s subsidiaries and VIEs in other countries are the national currencies of those counties, rather than the U.S. dollar.

Foreign Currency Translation

Assets and liabilities of the Sohu Group’s subsidiaries and VIEs whose functional currencies are not the U.S. dollar are translated into U.S. dollars, the Group’s reporting currency, at the exchange rate in effect at the balance sheet date, and revenues and expenses are translated at the average exchange rates in effect during the reporting period. Foreign currency translation adjustments are not included in determining net income for the period but are accumulated in a separate component of equity in the Group’s consolidated balance sheets.

Foreign currency transactions denominated in currencies other than the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are re-measured at the applicable rates of exchange in effect at that date. Gains and losses resulting from foreign currency re-measurement are included in the consolidated statements of comprehensive income.

Effect of Recent Accounting Pronouncements

The FASB issued Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, which changes the threshold for reporting discontinued operations and adds new disclosures. The new guidance defines a discontinued operation as a disposal that “represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results.” The standard is required to be adopted by public business entities in annual periods beginning on or after December 15, 2014, and interim periods within those annual periods. Entities may “early adopt” the guidance for new disposals. The Group is currently evaluating the impact on its consolidated financial statements of adopting this guidance.

On May 28, 2014, the FASB and IASB issued their long-awaited converged standard on the recognition of revenue from contracts with customers. The standard is intended to improve the financial reporting of revenue and improve comparability of the top line in financial statements globally. The FASB is amending the FASB Accounting Standards Codification and creating a new Topic 606, Revenue from Contracts with Customers, to supersede the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry Topics of the Codification. Additionally, the amendments supersede some cost guidance included in Subtopic 605-35, Revenue Recognition—Construction-Type and Production-Type Contracts. For a public entity, the amendments are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The Group is currently evaluating the impact on its consolidated financial statements of adopting this guidance.

In June 2014, under ASC 718, Compensation—Stock Compensation, the FASB issued Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. These amendments apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. That is the case when an employee is eligible to retire or otherwise terminate employment before the end of the period in which a performance target could be achieved and still be eligible to vest in the award if and when the performance target is achieved. For all entities, the amendments are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The Group is currently evaluating the impact on its consolidated financial statements of adopting this guidance.

In August 2014, the FASB issued Presentation of Financial Statements – Going Concern. This standard requires management to evaluate for each annual and interim reporting period whether it is probable that the reporting entity will not be able to meet its obligations as they become due within one year after the date that the financial statements are issued. If the entity is in such a position, the standard provides for certain disclosures depending on whether or not the entity will be able to successfully mitigate its going concern status. This guidance is effective for annual periods ending after December 15, 2016 and interim periods within annual periods beginning after December 15, 2016. Early application is permitted. The Company does not anticipate that this adoption will have a significant impact on its financial position, results of operations, or cash flows.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

Segment Information

12 Months Ended

Dec. 31, 2014

Segment Information [Abstract]

Segment Information

3. Segment Information

The Sohu Group’s segments are business units that offer different services and are reviewed separately by the CODM, or the decision making group, in deciding how to allocate resources and in assessing performance. The Group’s CODM is Sohu.com Inc.’s Chief Executive Officer. Some items, such as share-based compensation expense, operating expenses, other income and expense, and income tax benefit and expense, are not reviewed by the CODM. These items are disclosed in the segment information for reconciliation purposes only.

Commencing in the first quarter of 2014, the Group reclassified the mobile segment to the others segment, as the CODM no longer reviewed the mobile business as a separate segment. There are four segments in the Group, consisting of the brand advertising segment and the others segment (both operated by Sohu), the Sogou segment, and the Changyou segment. The Group has restated the presentation of its reportable segments for prior periods to conform to the current presentation.

The following tables present summary information by segment (in thousands):


	Year Ended December 31, 2012
	Sohu
	Brand Advertising			Others			Sohu Sub-total			Sogou			Changyou			Eliminations			Consolidated
Revenues (1)	$	261,338		$	64,911		$	326,249		$	131,455		$	623,429		$	(13,932	)	$	1,067,201
Segment cost of revenues		(154,587	)		(39,929	)		(194,516	)		(70,541	)		(104,216	)		263			(369,010	)

Segment gross profit /(loss)	$	106,751		$	24,982			131,733			60,914			519,213			(13,669	)		698,191

SBC (2) in cost of revenues								(255	)		(87	)		(306	)		0			(648	)

Gross profit								131,478			60,827			518,907			(13,669	)		697,543

Operating expenses:
Product development								(63,885	)		(40,363	)		(71,901	)		0			(176,149	)
Sales and marketing								(137,975	)		(27,968	)		(60,313	)		13,669			(212,587	)
General and administrative								(31,404	)		(5,549	)		(32,331	)		0			(69,284	)
Goodwill impairment and impairment of intangible assets acquired as part of business acquisitions								0			0			(2,906	)		0			(2,906	)

SBC (2) in operating expenses								(4,554	)		(5,423	)		(3,363	)		22			(13,318	)

Total operating expenses								(237,818	)		(79,303	)		(170,814	)		13,691			(474,244	)

Operating profit /(loss)								(106,340	)		(18,476	)		348,093			22			223,299
Other income /(expense) (3)								141,842			78			(173	)		(136,325	)		5,422
Net interest income								11,290			348			13,639			0			25,277
Exchange difference								(64	)		(13	)		(558	)		0			(635	)

Income /(loss) before income tax benefit /(expense)								46,728			(18,063	)		361,001			(136,303	)		253,363

Income tax benefit /(expense)								(8,766	)		0			(67,405	)		0			(76,171	)

Net income /(loss)							$	37,962		$	(18,063	)	$	293,596		$	(136,303	)	$	177,192

Note

(1):

The elimination for segment revenues mainly consists of marketing services provided by the brand advertising segment (banner advertisements, etc.) to the Changyou segment.

Note

(2):

“SBC” stands for share-based compensation expense.

Note

(3):

The elimination for other income is primarily for the portion payable by Changyou to Sohu of a special one-time cash dividend paid by Changyou to its shareholders.


	Year Ended December 31, 2013
	Sohu
	Brand Advertising			Others			Sohu Sub-total			Sogou			Changyou			Eliminations			Consolidated
Revenues (1)	$	386,974		$	73,470		$	460,444		$	216,515		$	737,875		$	(14,560	)	$	1,400,274
Segment cost of revenues		(207,411	)		(37,285	)		(244,696	)		(109,024	)		(126,336	)		581			(479,475	)

Segment gross profit /(loss)	$	179,563		$	36,185			215,748			107,491			611,539			(13,979	)		920,799

SBC (2) in cost of revenues								(425	)		(49	)		(101	)		0			(575	)

Gross profit								215,323			107,442			611,438			(13,979	)		920,224

Operating expenses:
Product development								(85,066	)		(67,714	)		(119,434	)		729			(271,485	)
Sales and marketing								(196,625	)		(39,399	)		(128,756	)		14,199			(350,581	)
General and administrative								(38,567	)		(9,573	)		(56,567	)		(116	)		(104,823	)
SBC (2) in operating expenses								(2,831	)		(10,261	)		(1,173	)		4,411			(9,854	)

Total operating expenses								(323,089	)		(126,947	)		(305,930	)		19,223			(736,743	)

Operating profit /(loss)								(107,766	)		(19,505	)		305,508			5,244			183,481
Other income/(expense) (3)								168,420			2,713			3,613			(162,025	)		12,721
Net interest income								6,979			1,230			19,620			0			27,829
Exchange difference								(1,001	)		277			(5,936	)		0			(6,660	)

Income /(loss) before income tax benefit /(expense)								66,632			(15,285	)		322,805			(156,781	)		217,371

Income tax benefit /(expense)								(14,033	)		(6	)		(36,383	)		0			(50,422	)

Net income /(loss)							$	52,599		$	(15,291	)	$	286,422		$	(156,781	)	$	166,949

Note

(1):

The elimination for segment revenues mainly consists of marketing services provided by the brand advertising segment (banner advertisements, etc.) to the Changyou segment.

Note

(2):

“SBC” stands for share-based compensation expense.

Note

(3):

The elimination for other income is primarily for the portion paid to Sohu of a special dividend paid by Sogou to holders of its Series A Preferred Shares.


	Year Ended December 31, 2014
	Sohu
	Brand Advertising			Others			Sohu Sub-total			Sogou			Changyou			Eliminations			Consolidated
Revenues (1)	$	493,794		$	52,468		$	546,262		$	386,382		$	755,266		$	(14,833	)	$	1,673,077
Segment cost of revenues		(292,511	)		(27,524	)		(320,035	)		(163,426	)		(201,710	)		1,509			(683,662	)

Segment gross profit /(loss)	$	201,283		$	24,944			226,227			222,956			553,556			(13,324	)		989,415

SBC (2) in cost of revenues								(728	)		(1,092	)		(152	)		0			(1,972	)

Gross profit								225,499			221,864			553,404			(13,324	)		987,443

Operating expenses:
Product development								(93,227	)		(102,329	)		(193,044	)		4,297			(384,303	)
Sales and marketing								(220,479	)		(73,932	)		(241,202	)		14,744			(520,869	)
General and administrative								(43,640	)		(13,446	)		(104,663	)		(733	)		(162,482	)
Goodwill impairment and impairment of intangible assets acquired as part of business acquisitions								0			0			(52,282	)		0			(52,282	)
SBC (2) in operating expenses								(7,378	)		(62,950	)		(3,962	)		1,820			(72,470	)

Total operating expenses								(364,724	)		(252,657	)		(595,153	)		20,128			(1,192,406	)

Operating profit /(loss)							$	(139,225	)	$	(30,793	)	$	(41,749	)	$	6,804		$	(204,963	)
Other income /(expense)								8,369			2,462			4,112			(4,984	)		9,959
Net interest income								8,565			2,773			19,639			0			30,977
Exchange difference								(325	)		(149	)		(668	)		0			(1,142	)

Income /(loss) before income tax benefit /(expense)								(122,616	)		(25,707	)		(18,666	)		1,820			(165,169	)

Income tax benefit /(expense)								(3,557	)		0			(2,493	)		0			(6,050	)

Net income /(loss)							$	(126,173	)	$	(25,707	)	$	(21,159	)	$	1,820		$	(171,219	)

Note

(1):

The elimination for segment revenues mainly consists of revenues from marketing services provided by the brand advertising segment (banner advertisements, etc.) to the Changyou segment.

Note

(2):

“SBC” stands for share-based compensation expense.


	As of December 31, 2013
	Sohu		Sogou		Changyou		Eliminations			Consolidated
Cash and cash equivalents (1)	$	498,058	$	240,746	$	548,484	$	0		$	1,287,288
Accounts receivable, net		102,823		15,705		35,996		(182	)		154,342
Fixed assets, net		257,307		60,461		246,674		0			564,442
Total assets (2)	$	1,221,003	$	350,256	$	1,585,212	$	(157,756	)	$	2,998,715

Note

(1):

Cash and cash equivalents are mainly denominated in RMB and in U.S. dollars. For a discussion of concentration of risk which the Sohu Group is exposed to, see Note 25 - Concentration Risks - Operation Risk.

Note

(2):

The elimination for segment assets mainly consists of elimination of long-term investments in a subsidiary and consolidated VIEs.


	As of December 31, 2014
	Sohu		Sogou		Changyou		Eliminations			Consolidated
Cash and cash equivalents(1)	$	431,272	$	224,273	$	220,795	$	0		$	876,340
Accounts receivable, net		137,183		15,341		77,969		(92	)		230,401
Fixed assets, net		252,255		44,686		243,837		0			540,778
Total assets (2)	$	1,159,403	$	305,975	$	1,547,965	$	(146,334	)	$	2,867,009

Note

(1):

Note

(2):

The elimination for segment assets mainly consists of elimination of long-term investments in subsidiary and consolidated VIEs.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Share-based Compensation Expense

12 Months Ended

Dec. 31, 2014

Share-based Compensation Expense [Abstract]

Share-based Compensation Expense

4. Share-based Compensation Expense

Sohu (excluding Sohu Video), Sogou, Changyou, and Sohu Video have incentive plans, and prior to June 28, 2013, 7Road had an incentive plan, for the granting of share-based awards, including common stock or ordinary shares, share options, restricted shares and restricted share units, to their executive officers, management and employees.

For Sohu (excluding Sohu Video), Sogou, and Changyou share-based compensation expense is recognized as costs and expenses in the consolidated statements of comprehensive income based on the fair value of the related share-based awards on their grant dates. For Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses, share-based compensation expense is recognized by the Sohu Group in the consolidated statements of comprehensive income based on the then-current fair value at each reporting date. For Sogou Class A Ordinary Shares repurchased from employees of the Group in the second quarter of 2014, share-based compensation expense is recognized by the Sohu Group in the consolidated statements of comprehensive income in an amount equal to the excess of the repurchase price over the fair value at the repurchase date of the Sogou Class A Ordinary Shares that the Group repurchased. For Sohu Video, the Sohu Group re-measures the vested awards based on the then-current fair value at each reporting date. See Note 16 - Sohu.com Inc. Shareholders’ Equity.

Share-based compensation expense is charged to the shareholders’ equity or noncontrolling interest section in the consolidated balance sheets.

For 7Road, there was no share-based compensation expense recognized. See Note 2 - Summary of Significant Accounting Policies - Share-based Compensation Expense.

Share-based compensation expense was recognized in costs and expenses for the years ended December 31, 2012, 2013 and 2014 as follows (in thousands):


	Year Ended December 31,
Share-based compensation expense	2012		2013		2014
Cost of revenues	$	648	$	575	$	1,973
Product development expenses		5,210		4,638		24,982
Sales and marketing expenses		2,149		1,071		5,645
General and administrative expenses		5,959		4,145		41,843

	$	13,966	$	10,429	$	74,443

Share-based compensation expense was recognized for share awards of Sohu (excluding Sohu Video), Sogou, Changyou and Sohu Video as follows (in thousands):


	Year Ended December 31,
Share-based compensation expense	2012		2013		2014
For Sohu (excluding Sohu Video) share-based awards	$	6,052	$	3,799	$	4,410
For Sogou share-based awards (1)		4,548		5,435		61,918
For Changyou share-based awards		3,366		1,195		4,087
For Sohu Video share-based awards		0		0		4,028

	$	13,966	$	10,429	$	74,443

Note (1): Includes compensation expense for Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses, and compensation expense equal to the excess of the repurchase price paid to employees over the fair value at the repurchase date of Sogou Class A Ordinary Shares that the Group repurchased.

There was no capitalized share-based compensation expense for the years ended December 31, 2014, 2013 and 2012.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References+ Details

Other Income /(Expense)

12 Months Ended

Dec. 31, 2014

Other Income /(Expense) [Abstract]

Other Income /(Expense)

6. Other Income /(Expense)

The following table summarizes the Sohu Group’s other income /(expense) (in thousands):


	Year Ended December 31,
	2012			2013			2014
Government grant	$	665		$	4,959		$	3,618
Change in fair value of short-term investments		1,546			2,451			3,137
Change in fair value of put option		0			2,160			2,304
Investment income		5,633			4,507			2,039
Charitable donations		(175	)		(1,543	)		(683	)
Change in fair value of contingent consideration		(2,195	)		0			0
Others		(52	)		187			(456	)

	$	5,422		$	12,721		$	9,959

Balance Sheet Components

12 Months Ended

Dec. 31, 2014

Balance Sheet Components [Abstract]

Balance Sheet Components

7. Balance Sheet Components (In thousands)


	As of December 31,
	2013			2014
Cash and cash equivalents
Cash	$	927,999		$	293,180
Cash equivalents		359,289			583,160

	$	1,287,288		$	876,340

Accounts receivable, net
Accounts receivable	$	161,143		$	234,469
Allowance for doubtful accounts:
Balance at the beginning of year		(7,590	)		(6,801	)
Additional provision for bad debt		(1,390	)		(2,029	)
Write-offs		643			3,137
Cash collection		1,536			1,625

Balance at the end of year		(6,801	)		(4,068	)

	$	154,342		$	230,401

Prepaid and other current assets
Prepaid content and license	$	40,745		$	58,331
Prepaid rental deposit		9,075			11,260
Prepaid cost of revenue		920			7,401
Interest receivable		11,079			6,689
Employee advances		5,566			5,619
Deferred tax assets		4,743			4,918
Film production fee invested into a third party		5,495			3,941
Advance to suppliers for Sogou’s others business		0			3,340
Prepaid office rental and facilities expenses		2,830			2,235
VAT refund receivable		2,118			1,416
Prepaid advertising and promotion fees		1,999			1,148
Prepaid professional fees		1,003			1,113
Prepaid fees for fixed assets		517			883
Refundable corporate income tax		20,835			0
Receivables related to the Sogou-Tencent Transactions		17,414			0
Short-term loan to a third party		2,460			0
Individual income tax receivable from employees for exercise or settlement of share-based awards		166			0
Others		5,037			8,410

	$	132,002		$	116,704

Prepaid non-current assets
Prepaid PRC income tax for the sale of assets associated with 17173.com by Sohu to Changyou	$	8,516		$	8,293
Others		1,011			640

	$	9,527		$	8,933

Other short-term liabilities
Deposit received from membership card buyers	$	29,985		$	59,623
Contract deposits from advertisers		12,052			14,889
Consideration payable for acquisitions		2,000			5,000
Early exercise of Sogou share options for trust arrangements		5,278			4,891
Government grant		3,732			4,864
Accrued liabilities to suppliers		2,542			2,470
Taxes payable for exercise or settlement of share-based awards		2,385			2,382
Accrued Business Tax arising from the sale of assets associated with 17173.com by Sohu to Changyou		1,670			1,669
Payables related to the Sogou-Tencent Transactions		7,785			0
Put option for Sogou Series A Preferred Shares		3,888			0
Bidding deposit for technological infrastructure and fitting-out of Changyou office building		1,560			0
Others		6,921			9,856

	$	79,798		$	105,644

Receipts in advance and deferred revenue
Receipts in advance relating to:
- brand advertising business	$	16,002		$	23,328
- search and Web directory business		44,709			60,271
- online game business		13,142			18,198
- others business		86			449

Total receipts in advance		73,939			102,246
Deferred revenue		39,389			25,494

	$	113,328		$	127,740

Fair Value Measurements

12 Months Ended

Dec. 31, 2014

Fair Value Measurements [Abstract]

Fair Value Measurements

8. Fair Value Measurements

Fair Value of Financial Instruments

The Sohu Group’s financial instruments include cash equivalents, restricted time deposits, short-term investments, investments in debt securities, accounts receivable, prepaid and other current assets, prepaid non-current assets, available-for-sale equity securities under long-term investments, accounts payable, accrued liabilities, receipts in advance and deferred revenue, short-term bank loans, other short-term liabilities, long-term accounts payable and long-term bank loans, as well as the repurchase options and put option for Sogou Series A Preferred Shares.

Level 1 - observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 - include other inputs that are directly or indirectly observable in the market place.

Level 3 - unobservable inputs which are supported by little or no market activity.

The following table sets forth the financial instruments, measured at fair value, by level within the fair value hierarchy as of December 31, 2013 (in thousands):


			Fair value measurements at reporting date using
Items	As of December 31, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Cash equivalents	$	359,289	$	0	$	359,289	$	0
Restricted time deposits		434,048		0		434,048		0
Short-term investments		2,827		0		2,827		0
Investments in debt securities		82,009		0		0		82,009

Total	$	878,173	$	0	$	796,164	$	82,009

Put option recognized as other short-term liability	$	3,888	$	0	$	0	$	3,888

The following table sets forth the financial instruments, measured at fair value, by level within the fair value hierarchy as of December 31, 2014 (in thousands):


			Fair value measurements at reporting date using
Items	As of December 31, 2014		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Cash equivalents	$	583,160	$	0	$	583,160	$	0
Restricted time deposits		426,748		0		426,748		0
Short-term investments		191,577		0		191,577		0
Available-for-sale equity securities		11,273		11,273		0		0

Total	$	1,212,758	$	11,273	$	1,201,485	$	0

The following table sets forth the reconciliation of the fair value measurements using significant unobservable inputs (level 3) from December 31, 2013 to December 31, 2014 (in thousands):


	Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
	Investments in Debt Securities			Put Option
Beginning balance at December 31, 2013	$	82,009		$	3,888

Transactions:
Initial recognition		0			0
Change in fair value		0			(2,304	)
Currency translation adjustment		(736	)		0
Financial instruments matured /exercised		(81,273	)		(1,584	)

Ending balance at December 31, 2014	$	0		$	0

Cash Equivalents

The Sohu Group’s cash equivalents mainly consist of time deposits and money market funds with original maturities of three months or less. The fair values of cash equivalents are determined based on the pervasive interest rates in the market. The Group classifies the valuation techniques that use the pervasive interest rates input as Level 2 of fair value measurements. Generally there are no quoted prices in active markets for identical cash equivalents at the reporting date. In order to determine the fair value, the Group must use the discounted cash flow method and observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Restricted Time Deposits

Restricted time deposits are valued based on the prevailing interest rates in the market using the discounted cash flow method. The Sohu Group classifies the valuation techniques that use these inputs as Level 2 of fair value measurements.

Collateral related to Sogou Incentive Shares Trust Arrangements

In February 2013, Sohu deposited $9.3 million in cash into restricted time deposit accounts at a bank as collateral for credit facilities provided by the bank to certain Sogou employees. The facilities were intended to fund the employees’ early exercise of Sogou share options and related PRC individual income tax. Sohu is not subject to any additional potential payments other than the restricted time deposit amounts, and believes that the fair value of its guarantee liability is immaterial.

Changyou Loans from Offshore Banks, Secured by Time Deposits

Commencing in 2012, Changyou drew down loans from offshore branches of certain banks for the purposes of expediting the payment of a special one-time cash dividend to its shareholders, providing working capital to support its overseas operations, and funding its acquisitions and its share repurchase program. These bank loans are secured by an equivalent or greater amount of RMB deposits by Changyou in the onshore branches of such banks. The loans from the offshore branches of the lending banks are classified as long-term bank loans based on their payment terms.

As of December 31, 2014, the total amount of the bank loans was $370.0 million, all of which carried a floating rate of interest based on the London Inter-Bank Offered Rate (“LIBOR”). These loans were secured by RMB deposits in onshore branches of those banks in the total amount of $417.4 million. The deposited amounts are recognized as restricted time deposits. For the years ended December 31, 2014 and 2013, interest income from the restricted time deposits securing the loans was $16.3 million and $13.0 million, respectively, and interest expense on the bank loans was $6.4 million and $8.8 million, respectively.

Short-term Investments

In accordance with ASC 825, for investments in financial instruments with a variable interest rate indexed to performance of underlying assets, the Sohu Group elected the fair value method at the date of initial recognition and carried these investments at fair value. Changes in the fair value are reflected in the consolidated statements of comprehensive income as other income /(expense). To estimate fair value, the Group refers to the quoted rate of return provided by banks at the end of each period using the discounted cash flow method. The Group classifies the valuation techniques that use these inputs as Level 2 of fair value measurements.

As of December 31, 2014, the Sohu Group’s investments in financial instruments were $191.6 million. The investment instruments were issued by commercial banks in China, and have a variable interest rate indexed to performance of underlying assets. Since these investments’ maturity dates are within one year, they are classified as short-term investments. For the years ended December 31, 2014, 2013, and 2012, the Sohu Group recorded in the consolidated statements of comprehensive income change in the fair value of short-term investments in the amount of $3.1 million, $2.5 million and $1.5 million, respectively.

Available-for-Sale Equity Securities

Available-for-sale equity securities are valued using the market approach based on the quoted prices in active markets at the reporting date. The Group classifies the valuation techniques that use these inputs as Level 1 of fair value measurements. On August 12, 2014, the Sohu Group acquired approximately 6% of the total outstanding common shares of Keyeast Co., Ltd., a Korean-listed company, for a purchase price of $15.1 million. The Sohu Group classified this investment as available-for-sale equity securities under long-term investments, and reported it at fair value. As of December 31, 2014, the fair value of the available-for-sale equity securities was $11.3 million. The unrealized loss representing the change in fair value of $3.8 million was recorded as a deduction from accumulated other comprehensive income in the Sohu Group’s consolidated balance sheets.

Investments in Debt Securities

In September 2010, the Sohu Group purchased from a PRC-based company (the “Debtor”) a convertible debt security in the principal amount of $74.6 million (or RMB0.50 billion) with interest, payable quarterly in cash, of 3.8% per annum and an initial maturity of twelve months, subject to extension in the Sohu Group’s sole discretion for additional six-month periods. The Debtor’s obligations on the debt were secured by a pledge from the Debtor’s parent company of its entire equity interest in the Debtor. The Sohu Group extended the maturity of the security, at an interest rate of 6.8% per annum, for successive six-month periods through March 2014. Under the terms of the security, the Sohu Group had the option, exercisable on March 31, 2014, to convert the outstanding principal into fixed percentages of equity interests in two companies which are affiliates of the Debtor.

The Sohu Group elected the fair value option to account for its investments in debt securities at their initial recognition. Changes in fair value were recognized in other income /(expense). For the year ended December 31, 2013, there was no change in fair value. To estimate fair value, the Group used the income approach, which considers the estimated future return from the investment and the probabilities of getting these returns. The Group classifies the valuation techniques that use these inputs as Level 3 of fair value measurements.

On March 31, 2014, the Group neither extended the debt security nor exercised the option and, accordingly, the $81.3 million (or RMB0.50 billion) principal amount of the security was repaid to the Group on that date. For the years ended December 31, 2014, 2013 and 2012, interest income generated from this debt security amounted to $1.4 million, $5.6 million and $5.5 million, respectively.

Repurchase Options and Put Option for Sogou Series A Preferred Shares

In September 2013 Sogou entered into Repurchase Option Agreements with Sohu.com (Search) Limited (“Sohu Search”) and Photon Group Limited, the investment vehicle of the Sohu Group’s Chairman and Chief Executive Officer Dr. Charles Zhang (“Photon”), and a Repurchase/put Option Agreement with China Web Search (HK) Limited (“China Web”), with respect to Series A Preferred Shares of Sogou held by them. See Note 18 - Business Transactions - Sogou-Tencent Transactions. On March 24, 2014, Sogou purchased from China Web, pursuant to the Repurchase/put Option Agreement between Sogou and China Web, 14.4 million Series A Preferred Shares of Sogou for an aggregate purchase price of $47.3 million.

Sogou’s repurchase options with Photon and China Web were initially recognized in additional paid-in capital in the Sohu Group’s consolidated balance sheets at fair value when the agreements were signed. Any subsequent changes in the fair values of the repurchase options were not and will not be recognized. On March 24, 2014, the repurchase option with China Web was exercised by Sogou. As of December 31, 2014, the remaining balance for the repurchase option with Photon in additional paid-in capital was $1.2 million, based on the fair value of the repurchase option on September 16, 2013.

China Web’s put option with Sogou was initially recognized in other short-term liabilities in the Sohu Group’s consolidated balance sheets at fair value when the agreement was signed. Subsequent changes in the fair value of the put option were recognized quarterly in other income /(expense) in the Sohu Group’s consolidated statements of comprehensive income. After Sogou’s repurchase of the Series A Preferred Shares from China Web on March 24, 2014, the other short-term liabilities recognized with respect to China Web were reversed to zero.

Management determined the fair values of the repurchase options with Photon and China Web when the agreements were signed, and of the put option with China Web before Sogou exercised the repurchase option, using the binominal model, with a discount for lack of marketability, given that the repurchase options and the put option were not publicly traded at the time of grant. Management made the determination with the assistance of a qualified professional appraiser using management’s estimates and assumptions. The Sohu Group classifies the valuation techniques that use these inputs as Level 3 of fair value measurements.

Other Financial Instruments

The following are other financial instruments not measured at fair value in the consolidated balance sheets, but for which the fair value was estimated for disclosure purposes.

Short-term Receivables and Payables

Accounts receivable and prepaid and other current assets are financial assets with carrying values that approximate fair value due to their short-term nature. Short-term accounts payable, accrued liabilities, receipts in advance and deferred revenue, short-term bank loans and other short-term liabilities are financial liabilities with carrying values that approximate fair value due to their short term nature.

For short-term bank loans, the rates of interest under the agreements with the lending banks were determined based on the prevailing interest rates in the market. The Sohu Group classifies the valuation techniques that use these inputs as Level 2 of fair value measurements. For other short-term receivables and payables, the Group estimated fair values using the discounted cash flow method, which is unobservable in the market. The Group classifies the valuation technique as Level 3 of fair value measurements.

Prepaid Non-current Assets and Long-term Payables

Prepaid non-current assets are financial assets with carrying values that approximate fair value because the impact of applying a discount rate to the carrying values would be immaterial. Long-term accounts payable and long-term bank loans are financial liabilities with carrying values that approximate fair value due to any changes in fair value, after considering the discount rate, being immaterial. For prepaid non-current assets, long-term accounts payable and long-term bank loans, the Group estimated fair values using the discounted cash flow method, which is unobservable in the market. The Sohu Group classifies the valuation technique as Level 3 of fair value measurements.

Assets Measured at Fair Value on a Nonrecurring Basis

The following table sets forth assets measured at fair value on a nonrecurring basis by level within the fair value hierarchy as of December 31, 2013 and 2014 (in thousands):


			Fair value measurements at reporting date using
Items	As of December 31, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Losses
Intangible assets, net	$	107,108	$	0	$	0	$	107,108		3,624
Goodwill		208,795		0		0		208,795		0

	$	315,903	$	0	$	0	$	315,903		3,624


			Fair value measurements at reporting date using
Items	As of December 31, 2014		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Losses
Intangible assets, net	$	110,691	$	0	$	0	$	110,691		20,168
Goodwill		303,426		0		0		303,426		33,801

	$	414,117	$	0	$	0	$	414,117		53,969

Intangible Assets

Intangible assets mainly comprise video content and license, customer lists, domain names and trademarks, developed technologies, operating rights for licensed games and computer software purchased from unrelated third parties or acquired in business combinations. See Note 10 - Intangible Assets, Net.

Goodwill

Goodwill represents the excess of the purchase price over the fair value of the identifiable assets and liabilities acquired as a result of the Group’s acquisitions of interests in its subsidiaries and consolidated VIEs. See Note 11 - Goodwill.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References+ Details

Fixed Assets

12 Months Ended

Dec. 31, 2014

Fixed Assets [Abstract]

Fixed Assets

9. Fixed Assets

The following table summarizes the Sohu Group’s fixed assets (in thousands):


	As of December 31,
	2013			2014
Fixed assets, net
Office buildings	$	419,025		$	417,512
Computer equipment and hardware		243,685			282,547
Leasehold and building improvements		51,317			55,792
Office furniture		7,878			11,608
Vehicles		4,174			5,093

Fixed assets, gross		726,079			772,552
Accumulated depreciation		(161,637	)		(231,774	)

	$	564,442		$	540,778

For the years ended December 31, 2014, 2013 and 2012, depreciation expenses for fixed assets were $78.4 million, $55.0 million and $38.7 million, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

Intangible Assets, Net

12 Months Ended

Dec. 31, 2014

Intangible Assets, Net [Abstract]

Intangible Assets, Net

10. Intangible Assets, Net

The following table summarizes the Sohu Group’s intangible assets, net, as of December 31, 2013 and 2014 (in thousands):


	As of December 31, 2013
Items	Gross Carrying Amount		Accumulated Amortization			Impairment			Net Carrying Amount
Video content and license	$	109,703	$	(72,420	)	$	(13,576	)	$	23,707
Cinema advertising slot rights		87,210		(61,314	)		(4,115	)		21,781
Developed technologies		39,658		(14,928	)		(3,432	)		21,298
Operating rights for licensed games		25,588		(8,083	)		(7,244	)		10,261
Domain names and trademarks		22,276		(6,220	)		(543	)		15,513
Computer software		12,039		(5,731	)		(260	)		6,048
Others		16,760		(2,806	)		(5,454	)		8,500

Total	$	313,234	$	(171,502	)	$	(34,624	)	$	107,108


	As of December 31, 2014
Items	Gross Carrying Amount		Accumulated Amortization			Impairment			Net Carrying Amount
Video content and license	$	150,318	$	(115,356	)	$	(12,454	)	$	22,508
Cinema advertising slot rights		53,239		(37,360	)		0			15,879
Developed technologies		49,545		(21,855	)		(10,751	)		16,939
Domain names and trademarks		39,150		(8,675	)		(9,534	)		20,941
Operating rights for licensed games		33,464		(12,694	)		(8,917	)		11,853
Computer software		15,051		(9,428	)		(258	)		5,365
Others		32,198		(7,485	)		(7,507	)		17,206

Total	$	372,965	$	(212,853	)	$	(49,421	)	$	110,691

Impairment Loss

In 2014, the Group recognized a $20.2 million impairment loss related to Changyou’s intangible assets. The impairment for intangible assets was mainly from developed technologies and domain names, including a $15.3 million impairment loss related to RaidCall. The impairment loss is recognized in the consolidated statements of comprehensive income as “goodwill impairment and impairment of intangible assets acquired as part of business acquisitions.”

In 2013, the Sohu Group recognized a $3.6 million impairment loss related to Changyou’s intangible assets in the consolidated statements of comprehensive income as cost of revenues and product development expense.

In 2012, the Sohu Group recognized a $15.1 million impairment loss for purchased video content (recorded as Prepaid and Intangible Assets) in the consolidated statements of comprehensive income as cost of revenues, a $2.9 million impairment loss related to the Group’s acquired businesses and intangible assets in the consolidated statements of comprehensive income as “goodwill impairment and impairment of intangible assets acquired as part of business acquisitions,” and a $5.7 million impairment loss related to other intangible assets in the consolidated statements of comprehensive income as cost of revenues and product development expense.

Amortization

In 2014, 2013 and 2012, amortization of intangible assets was $77.7 million, $56.7 million and $58.0 million, respectively.

As of December 31, 2014, amortization expenses for future periods are estimated to be as follows:


For the year ending December 31,	(in thousands)
2015	$	54,405
2016		26,367
2017		8,935
2018		5,055
2019		3,741
Thereafter		12,188

Total expected amortization expense	$	110,691

Goodwill

12 Months Ended

Dec. 31, 2014

Goodwill [Abstract]

Goodwill

11. Goodwill

The changes in the carrying value of goodwill by segment are as follows (in thousands):


	Sohu
	Brand Advertising			Others			Sogou			Changyou			Total
Balance as of December 31, 2012
Goodwill	$	58,035		$	15,942		$	2,047		$	140,122		$	216,146
Accumulated impairment losses		(35,788	)		(15,942	)		0			(5,201	)		(56,931	)

	$	22,247		$	0		$	2,047		$	134,921		$	159,215
Transactions in 2013
Acquisition of Soso search-related businesses from Tencent		0			0			4,157			0			4,157
Acquisition of Doyo		0			0			0			7,626			7,626
Acquisition of the RaidCall Business		0			0			0			33,740			33,740
Foreign currency translation adjustment		7			0			86			3,964			4,057

Balance as of December 31, 2013	$	22,254		$	0		$	6,290		$	180,251		$	208,795

Balance as of December 31, 2013
Goodwill	$	58,042		$	15,942		$	6,290		$	185,452		$	265,726
Accumulated impairment losses		(35,788	)		(15,942	)		0			(5,201	)		(56,931	)

	$	22,254		$	0		$	6,290		$	180,251		$	208,795

Transactions in 2014
Business acquisitions		15,866			0			0			113,040			128,906
Measurement period adjustment of goodwill for the acquisition of Soso search-related businesses from Tencent		0			0			42			0			42
Foreign currency translation adjustment		0			0			(23	)		(493	)		(516	)
Impairment losses		0			0			0			(33,801	)		(33,801	)

Balance as of December 31, 2014	$	38,120		$	0		$	6,309		$	258,997		$	303,426

Balance as of December 31, 2014
Goodwill	$	73,908		$	15,942		$	6,309		$	297,999		$	394,158
Accumulated impairment losses		(35,788	)		(15,942	)		0			(39,002	)		(90,732	)

	$	38,120		$	0		$	6,309		$	258,997		$	303,426

In 2014, there were two separate reporting units under Sohu, consisting of brand advertising and others. There was only one reporting unit under Sogou. There were six main reporting units under Changyou, consisting of the Changyou online game business, the 7Road online game business, the 17173.com Website, RaidCall, MoboTap and the cinema advertising business. The Sohu Group tested goodwill for impairment at the reporting unit level on October 1, 2014.

In 2014, For goodwill under the brand advertising reporting unit and the Sogou reporting unit, the Group tested for impairment by quantitatively comparing the fair values of those reporting units to their carrying amounts. The Group estimated the fair values by weighting the results from the income approach. The valuation approach considers a number of factors that include expected future cash flows, growth rates, and discount rates, and requires the Group to make certain assumptions and estimates regarding industry economic factors and future profitability of the business. For the Changyou segment, as Changyou’s management concluded that RaidCall was unable to provide expected synergies with Changyou’s online games business, Changyou performed a two-step goodwill impairment test for the goodwill generated in the acquisition of RaidCall. As a result of this analysis, Changyou recorded $33.8 million in goodwill impairment losses. The goodwill impairment losses are included in the Group’s statements of comprehensive income as “goodwill impairment and impairment of intangible assets acquired as part of business acquisitions.” The fair values of the other reporting units exceeded their carrying values, indicating that the goodwill of those reporting units was not impaired.

In 2013 and 2012, as a result of goodwill impairment tests, the Sohu Group concluded that the fair values of all the reporting units exceeded their carrying values, indicating that the goodwill of those reporting units was not impaired.

Taxation

12 Months Ended

Dec. 31, 2014

Taxation [Abstract]

Taxation

12. Taxation

Income Tax Expense and Effective Tax Rate

Income Tax Expense

Sohu.com Inc. is subject to United States (“U.S.”) income tax, and Changyou’s income that is from a U.S. source is generally subject to U.S. income tax. The majority of the subsidiaries and VIEs of the Sohu Group are based in Mainland China and are subject to income taxes in the PRC. These China-based subsidiaries and VIEs conduct substantially all of the Sohu Group’s operations, and generate most of the Sohu Group’s income or losses.

The components of income before income taxes are as follows (in thousands):


	Year ended December 31,
	2012			2013			2014
Income /(loss) before income tax expense
Income /(loss) from China operations	$	285,280		$	270,817		$	(129,349	)
Income /(loss) from non China operations		(31,917	)		(53,446	)		(35,820	)

Total income /(loss) before income tax expense	$	253,363		$	217,371		$	(165,169	)

Income tax expense applicable to China operations
Current income tax expense	$	58,137		$	31,444		$	23,295
Deferred tax		9,898			4,088			(20,637	)

Subtotal income tax expense applicable to China operations		68,035			35,532			2,658
Non China income tax expense		6,444			12,798			1,864
Non China withholding tax expense		1,692			2,092			1,528

Total income tax expense	$	76,171		$	50,422		$	6,050

In 2014, of the $6.1 million income tax expense, $2.7 million was for PRC tax and $1.9 million was for U.S. tax. Of the $2.7 million for PRC tax, $23.3 million mainly arose from the Sohu Group’s online game business, and was partially offset by a $20.6 million income tax benefit mainly due to the recognition of deferred tax assets for a net loss carry forward by Changyou’s operating entities.

The Group did not have any penalties or significant interest associated with tax positions for the year ended December 31, 2014.

The combined effects of the income tax exemption and reduction available to the Group are as follows (in thousands, except per share data):


	Year Ended December 31,
	2012		2013		2014
Tax holiday effect	$	40,151	$	62,929	$	186
Basic net income per share effect		1.06		1.64		—

Effective Tax Rate

The following is reconciliation between the U.S. federal statutory rate and the Group’s effective tax rate:


	Year Ended December 31,
	2012			2013			2014
U.S. federal statutory rate:		34	%		35	%		35	%
Effect of tax holidays applicable to the subsidiaries and the consolidated VIEs		(16	%)		(29	%)		0	%
Tax differential from statutory rate applicable to the subsidiaries and the consolidated VIEs		(14	%)		(16	%)		(31	%)
Effect of withholding taxes		1	%		4	%		(3	%)
Changes in valuation allowance for deferred tax assets		17	%		28	%		(22	%)
Others		8	%		1	%		17	%

		30	%		23	%		(4	%)

PRC Corporate Income Tax

The CIT Law applies an income tax rate of 25% to all enterprises but grants preferential tax treatment to High and New Technology Enterprises (“HNTEs”). Under this preferential tax treatment, HNTEs can enjoy an income tax rate of 15% for three years, but need to re-apply after the end of the three-year period. In addition, the CIT Law and its implementing regulations provide that a “Software Enterprise” can enjoy an income tax exemption for two years beginning with its first profitable year and a 50% reduction to a rate of 12.5% for the subsequent three years. An entity that qualifies as a “Key National Software Enterprise” can enjoy a further reduced preferential income tax rate of 10% for two years, but needs to re-apply after the end of the two-year period.

Principal Entities Qualified as HNTEs

As of December 31, 2014, the following principal entities of the Sohu Group were qualified as HNTEs and were entitled to an income tax rate of 15%, except that Beijing AmazGame Age Internet Technology Co., Ltd. (“AmazGame”) was entitled to an income tax rate of 10% because it was also qualified as a Key National Software Enterprise and was in an initial preferential period.

For Sohu Business

•

Beijing Sohu New Era Information Technology Co., Ltd. (“Sohu Era”). Sohu Era re-applied for HNTE qualification in the third quarter of 2014 and received approval in December 2014; it is entitled to continue to enjoy the beneficial tax rate as an HNTE for 2014. Sohu Era will need to re-apply for HNTE qualification in 2017.

•

Beijing Sohu Internet Information Service Co., Ltd. (“Sohu Internet”). Sohu Internet will need to re-apply for HNTE qualification in 2015.

•

Beijing Sohu New Media Information Technology Co., Ltd. (“Sohu Media”). Sohu Media re-applied for HNTE qualification in the third quarter of 2014 and got approval in October, it is entitled to continue to enjoy the beneficial tax rate as an HNTE for the year of 2014. Sohu Media will need to re-apply for HNTE qualification in 2017.

•

Guangzhou Qianjun Network Technology Co., Ltd (“Guangzhou Qianjun “) Guangzhou Qianjun will need to re-apply for HNTE qualification in 2017.

For Sogou Business

•

Sogou Information. Sogou Information will need to re-apply for HNTE qualification in 2015.

•

Beijing Sogou Technology Development Co., Ltd. (“Sogou Technology”). Sogou Technology re-applied for HNTE qualification in the third quarter of 2014 and received approval in October 2014; it is entitled to continue to enjoy the beneficial tax rate as an HNTE for the year of 2014. Sogou Technology will need to re-apply for HNTE qualification in 2017.

For Changyou Business

•

AmazGame. AmazGame re-applied for HNTE qualification in the third quarter of 2014 and received approval in December 2014; it is entitled to continue to enjoy the beneficial tax rate as an HNTE for 2014. AmazGame will need to re-apply for HNTE qualification in 2017.

•

Beijing Gamease Age Digital Technology Co., Ltd. (“Gamease”). Gamease re-applied for HNTE qualification in the third quarter of 2014 and received approval in December 2014; it is entitled to continue to enjoy the beneficial tax rate as an HNTE for 2014. Gamease will need to re-apply for HNTE qualification in 2017.

•

Shenzhen 7Road Technology Co., Ltd. (“Shenzhen 7Road”). Shenzhen 7Road re-applied for HNTE qualification in the third quarter of 2014 and received approval in October 2014; it is entitled to continue to enjoy the beneficial tax rate as an HNTE for the year of 2014. Shenzhen 7Road will need to re-apply for HNTE qualification in 2017.

Entities Qualified as Software Enterprises

For Sohu Business

•

Beijing Sohu New Momentum Information Technology Co., Ltd. (“Sohu New Momentum”). Sohu New Momentum was in its first income tax exemption year as a Software Enterprise for the year ended December 31, 2014.

For Changyou Business

•

AmazGame. AmazGame qualified as a “Key National Software Enterprise” and has enjoyed a preferential income tax rate of 10% since 2013. AmazGame will need to re-apply for Key National Software Enterprise qualification in 2015.

•

Beijing Changyou Gamespace Software Technology Co., Ltd. (“Gamespace”). Gamespace was in the first of the three years in which it is entitled to a 50% reduction to a rate of 12.5% as a Software Enterprise.

•

ICE Information Technology (Shanghai) Co., Ltd (“ICE Information”). ICE Information was not subject to income tax, as it incurred losses.

•

Shanghai ICE Information Technology Co., Ltd. (“Shanghai ICE”). Shanghai ICE was in the third of the three years in which it was entitled to a 50% reduction to a rate of 12.5% as a Software Enterprise.

•

Shenzhen 7Road Network Technologies Co., Ltd. (“7Road Technology”). 7Road Technology was in its second income tax exemption year as a Software Enterprise.

PRC Withholding Tax on Dividends

The CIT Law imposes a 10% withholding income tax for dividends distributed by foreign invested enterprises to their immediate holding companies outside Mainland China. A lower withholding tax rate will be applied if there is a tax treaty arrangement between Mainland China and the jurisdiction of the foreign holding company. A holding company in Hong Kong, for example, will be subject to a 5% withholding tax rate under an arrangement between the PRC and the Hong Kong Special Administrative Region on the “Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital” if such holding company is considered a non-PRC resident enterprise and holds at least 25% of the equity interests in the PRC foreign invested enterprise distributing the dividends, subject to approval of the PRC local tax authority. However, if the Hong Kong holding company is not considered to be the beneficial owner of such dividends under applicable PRC tax regulations, such dividend will remain subject to a withholding tax rate of 10%.

In order to fund the distribution of a dividend to shareholders of the Sohu Group’s majority-owned subsidiary Changyou, Changyou’s Board of Directors determined to cause one of its PRC subsidiaries to declare and distribute a cash dividend of all of its 2012 stand alone earnings and half of its 2013 and 2014 stand alone earnings to its direct overseas parent company, Changyou HK. With the exception of that dividend, the Sohu Group does not intend to have any of its PRC subsidiaries distribute any undistributed profits of such subsidiaries to their direct overseas parent companies, but rather intends that such profits will be permanently reinvested by such subsidiaries for their PRC operations.

As of December 31, 2014, Changyou had accrued deferred tax liabilities in the amount of $22.4 million for PRC withholding tax.

PRC Value-Added Tax and Business Tax

Effective September 1, 2012, a pilot program (the “Pilot Program”) for transition from the imposition of PRC business tax (“Business Tax”) to the imposition of value-added tax (“VAT”) for revenues from certain industries was expanded from Shanghai to eight other cities and provinces in China, including Beijing and Tianjin. Commencing August 1, 2013 the Pilot Program was expanded to cover all regions in the PRC. All the Sohu Group’s brand advertising and search and Web directory revenues as well as certain online game revenues were subject to the Pilot Program.

VAT payable on brand advertising and search and Web directory revenues as well as online game revenues from Changyou’s Web game operations that were not developed in house is the difference between the output VAT (at a rate of 6%) and available input VAT amount (at the rate applicable to the supplier). Other online game revenues were not affected by the Pilot Program. Revenues from MMOG operations are subject to a 5% Business Tax both before and after the Pilot Program, and revenues of 7Road that are deemed to be derived from the sale of software are subject to VAT. VAT is payable by 7Road at a rate of 17%, with a 14% immediate tax refund irrespective of the availability of any input VAT, resulting in a net rate of 3%.

U.S. Corporate Income Tax

Sohu.com Inc. is a Delaware corporation that is subject to U.S. corporate income tax on its taxable income at a rate of up to 35%. Subject to certain limitations, the NOLs of a corporation taxable in the U.S. that are carried forward from prior years may be used to offset the corporation’s taxable income. As of the end of the 2012 taxable year, Sohu.com Inc. had no further NOLs available for offsetting any U.S. taxable income. Accordingly, to the extent that it had U.S. taxable income, the Sohu Group accrued U.S. corporate income tax in its consolidated statements of comprehensive income and made estimated tax payments as and when required by U.S. law.

The Sohu Group does not provide for U.S. corporate income taxes or tax benefits on the undistributed earnings or losses of its international subsidiaries or consolidated VIEs because in the foreseeable future the Group does not have the intention to repatriate those undistributed earnings or losses to U.S. where it would be subject to U.S. corporate income tax. However, certain activities conducted in the PRC may give rise to U.S. corporate income tax, even if there are no distributions to Sohu.com Inc. U.S. corporate income taxes would be imposed on Sohu.com Inc. if its subsidiaries that are controlled foreign corporations generate income that is subject to Subpart F of the U.S. Internal Revenue Code.

Cumulative undistributed earnings were included in consolidated retained earnings on the balance sheets in the amounts of $630.4 million and $787.5 million, respectively, as of December 31, 2014 and 2013. An estimated $220.6 million and $267.8 million in U.S. income and foreign withholding taxes would be due if these earnings were remitted as dividends, after payment of all deferred taxes as of December 31, 2014 and 2013.

Deferred Tax Assets and Liabilities

Significant components of the Group’s deferred tax assets and liabilities consist of the following (in thousands):


	As of December 31,
	2013			2014
Deferred tax assets:
Net operating loss from operations	$	87,012		$	120,586
Accrued bonus and commissions		10,225			12,930
Intangible assets transfer		2,775			2,261
Share-based compensation		366			226
Fixed assets related		259			515
Others		1,388			2,199

Total deferred tax assets		102,025			138,717
Less: Valuation allowance		(91,662	)		(110,788	)

Net deferred tax assets	$	10,363		$	27,929

Deferred tax liabilities
Withholding tax for Dividend	$	(18,813	)	$	(22,356	)
Intangible assets from business acquisitions		(8,301	)		(3,472	)
Others		(4,036	)		(3,945	)

Total deferred tax liabilities	$	(31,150	)	$	(29,773	)

As of December 31, 2014, the Group had net operating losses from PRC entities of approximately $521.3 million available to offset against future net profit for income tax purposes. The Group anticipates that it is more likely than not that these net operating losses (except for the net operating losses generated by Gamease, a VIE of Changyou) may not be utilized based on its estimate of the operation performance of these PRC entities; therefore, $103.1 million in deferred tax assets generated from net operating losses were offset by a valuation allowance. As of December 31, 2014, Gamease generated $116.4 million in operating losses available to offset against its future net profit, and Changyou recognized $17.5 million deferred tax assets without a corresponding valuation allowance.

In 2014, $8.0 million of the PRC net operating loss generated from previous years expired. The remaining PRC net operating loss will begin to expire commencing in 2015.

Uncertain Tax Positions

The Sohu Group did not have any unrecognized uncertain tax positions for the year ended December 31, 2014. No penalties associated with uncertain tax positions were accrued for the year ended December 31, 2014.

The following table summarizes the Group’s recognized uncertain tax positions from January 1, 2012 to December 31, 2014 (in thousands):


	As of December 31,
	2012		2013			2014
Beginning balance	$	3,089	$	3,096		$	24,369
Increases /(decrease) related to prior year tax positions		0		(154	)		146
Increases related to current year tax positions		7		21,427			0

Ending balance	$	3,096	$	24,369		$	24,515

In 2013, the Sohu Group recognized a tax payable amount of $21.4 million for an uncertain tax position arising from certain equity transactions that may be considered by PRC tax authorities to have resulted in taxable income. The $3.1 million balance brought forward from previous years was related to an uncertain tax position generated in 2009. As of December 31, 2014, the Sohu Group was unable to make a reasonably reliable estimate of the settlement period, which is expected to be beyond twelve months, for the uncertain tax position, due to uncertainties in the timing of the outcome of the tax audit related to the transactions. Therefore, in accordance with ASC 740, the Group recognized the tax payable as a Long-term liability.

The Group does not anticipate that the uncertain tax positions will significantly increase or decrease within twelve months of December 31, 2014.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References+ Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2014

Commitments and Contingencies [Abstract]

Commitments and Contingencies

13. Commitments and Contingencies

Contractual Obligations

The following table sets forth the Group’s contractual obligations as of December 31, 2014 (in thousands):


As of December 31,	2015		2016		2017		2018		2019		Thereafter		Total Payments Required
Purchase of content and services-video		59,010		14,915		13,066		15,076		0		0		102,067
Purchase of bandwidth		53,121		4,011		3,306		2,490		108		0		63,036
Operating lease obligations (1)		25,563		14,421		5,285		2,000		1,473		411		49,153
Purchase of cinema advertisement slots rights		16,206		12,566		13,257		492		98		0		42,619
Expenditures for operating rights of licensed games with technological feasibility		7,484		9,401		5,100		11,750		0		0		33,735
Purchase of content and services-others		13,949		5,551		856		10		2		0		20,368
Interest payment commitment		6,845		6,484		3,614		0		0		0		16,943
Fees for operating rights of licensed games in development		5,554		150		0		0		0		0		5,704
Expenditures for rights to titles and characters of games in development		1,101		1,859		0		0		0		0		2,960
Others		2,449		318		25		0		0		0		2,792

Total Payments Required		191,282		69,676		44,509		31,818		1,681		411		339,377

Note

(1):

For the years ended December 31, 2014, 2013 and 2012, rental expense included in the operating lease was approximately $34.6 million, $29.5 million, and $16.2 million, respectively.

Amounts outstanding under short-term bank loans and long-term bank loans as of December 31, 2014 were $370 million, all of which carried a floating interest rate based on the London Inter-Bank Offered Rate (“LIBOR”). These bank loans were secured by an equivalent or greater amount of RMB deposits by Changyou in the onshore branches of such banks. The Group is required to repay principal of the loans in the amount of $25.5 million in 2015, $25.5 million in 2016 and $319 million in 2017. The Group estimated the interest it expected to pay based on LIBOR as of December 31, 2014, which would be $6.8 million in 2015, $6.5 million in 2016 and $3.6 million in 2017.

Litigation

The Sohu Group is a party to various litigation matters which it considers routine and incidental to its business. Management does not expect the results of any of these actions to have a material adverse effect on the Group’s business, results of operations, financial condition and cash flows.

The Group was not involved in any significant litigation during 2014.

Long-term Tax Payable for Uncertain Tax Positions

As aforementioned in Note 12 - Taxation, as of December 31, 2014, the Sohu Group had recorded a long-term tax payable of $24.8 million related to an unrecognized tax benefit.

PRC Law and Regulations

The Chinese market in which the Sohu Group operates poses certain macro-economic and regulatory risks and uncertainties. These uncertainties extend to the ability to operate an Internet business and to conduct brand advertising, search and Web directory, online game, and others services in the PRC. Though the PRC has, since 1978, implemented a wide range of market-oriented economic reforms, continued reforms and progress towards a full market-oriented economy are uncertain. In addition, the telecommunication, information, and media industries remain highly regulated. Restrictions are currently in place and are unclear with respect to which segments of these industries foreign-owned entities, like the Sohu Group, may operate. The Chinese government may issue from time to time new laws or new interpretations of existing laws to regulate areas such as telecommunication, information and media. Certain risks related to PRC law that could affect the Sohu Group’s VIE structure are discussed in Note 15 - VIEs.

Regulatory risks also encompass interpretation by PRC tax authorities of current tax law, including the applicability of certain preferential tax treatments. The Sohu Group’s legal structure and scope of operations in China could be subject to restrictions, which could result in limits on its ability to conduct business in the PRC.

The Sohu Group’s sales, purchase and expense transactions are generally denominated in RMB and a significant portion of its assets and liabilities are denominated in RMB. The RMB is not freely convertible into foreign currencies. In China, foreign exchange transactions are required by law to be transacted only by authorized financial institutions. Remittances in currencies other than RMB by its subsidiaries in China may require certain supporting documentation in order to effect the remittance.

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

VIEs

12 Months Ended

Dec. 31, 2014

VIEs [Abstract]

VIEs

15. VIEs

Background

PRC laws and regulations prohibit or restrict foreign ownership of companies that operate Internet information and content, Internet access, online games, mobile, value added telecommunications and certain other businesses in which the Sohu Group is engaged or could be deemed to be engaged. Consequently, the Sohu Group conducts certain of its operations and businesses in the PRC through its VIEs.

The Sohu Group consolidates in its consolidated financial statements all of the VIEs of which the Group is the primary beneficiary. The Sohu Group has three VIEs that are not consolidated in the Group’s consolidated financial statements because the Group is not the primary beneficiary.

VIEs Consolidated within the Sohu Group

The Sohu Group adopted the guidance of accounting for VIEs, which requires VIEs to be consolidated by the primary beneficiary of the entity. Management made evaluations of the relationships between the Sohu Group and its VIEs and the economic benefit flow of contractual arrangements with the VIEs. In connection with such evaluation, management also took into account the fact that, as a result of contractual arrangements with its consolidated VIEs, the Sohu Group controls the shareholders’ voting interests in those VIEs. As a result of such evaluation, the management concluded that the Sohu Group is the primary beneficiary of the VIEs which the Group consolidates.

All of the consolidated VIEs are incorporated and operated in the PRC, and the principal VIEs are directly or indirectly owned by Dr. Charles Zhang, the Sohu Group’s Chairman and Chief Executive Officer, or other executive officers and employees of the Sohu Group identified below. Capital for the consolidated VIEs was funded by the Sohu Group through loans provided to Dr. Charles Zhang and other executive officers and employees, and was initially recorded as loans to related parties. These loans are eliminated for accounting purposes against the capital of the VIEs upon consolidation.

Under contractual agreements with the Sohu Group, Dr. Charles Zhang and those other executive officers and employees of the Sohu Group who are shareholders of the consolidated VIEs are required to transfer their ownership in these entities to the Group, if permitted by PRC laws and regulations, or, if not so permitted, to designees of the Group at any time as requested by the Group to repay the loans outstanding. All voting rights of the consolidated VIEs are assigned to the Sohu Group, and the Group has the right to designate all directors and senior management personnel of the consolidated VIEs, and also has the obligation to absorb losses of the consolidated VIEs. Dr. Charles Zhang and those other executive officers and employees of the Sohu Group who are shareholders of the consolidated VIEs have pledged their shares in the consolidated VIEs as collateral for the loans. As of December 31, 2014, the aggregate amount of these loans was $16.0 million.

Under its contractual arrangements with the consolidated VIEs, the Sohu Group has the power to direct activities of the VIEs, and can have assets transferred freely out of the VIEs without any restrictions. Therefore, the Group considers that there is no asset of a consolidated VIE that can be used only to settle obligations of the VIEs, except for registered capital and PRC statutory reserves of the VIEs. As of December 31, 2014, the registered capital and PRC statutory reserves of the consolidated VIEs totaled $89.0 million. As all of the consolidated VIEs are incorporated as limited liability companies under the PRC Company Law, creditors of the consolidated VIEs do not have recourse to the general credit of the Sohu Group for any of the liabilities of the consolidated VIEs. Currently there is no contractual arrangement that could require the Sohu Group to provide additional financial support to the consolidated VIEs. As the Sohu Group is conducting certain business in the PRC mainly through the consolidated VIEs, the Group may provide such support on a discretionary basis in the future, which could expose the Group to a loss.

The Sohu Group classified the consolidated VIEs within the Sohu Group as principal VIEs or immaterial VIEs based on certain criteria, such as the VIEs’ total assets or revenues. The following is a summary of the principal VIEs within the Sohu Group:

Basic Information for Principal VIEs

For Sohu Business

High Century

Beijing Century High Tech Investment Co., Ltd. (“High Century”) was incorporated in 2001. As of December 31, 2014, the registered capital of High Century was $4.6 million and Dr. Charles Zhang and Wei Li held 80% and 20% interests, respectively, in this entity.

Heng Da Yi Tong

Beijing Heng Da Yi Tong Information Technology Co., Ltd. (“Heng Da Yi Tong “), formally known as “Beijing Sohu Entertainment Culture Media Co., Ltd.” (“Sohu Entertainment”), was incorporated in 2002. As of December 31, 2014, the registered capital of Heng Da Yi Tong was $1.2 million and Dr. Charles Zhang and Wei Li held 80% and 20% interests, respectively, in this entity.

Sohu Internet

Sohu Internet was incorporated in 2003. As of December 31, 2014, the registered capital of Sohu Internet was $1.6 million and High Century and Heng Da Yi Tong held 75% and 25% interests, respectively, in this entity.

Donglin

Beijing Sohu Donglin Advertising Co., Ltd. (“Donglin”) was incorporated in 2010. As of December 31, 2014, the registered capital of Donglin was $1.5 million and High Century and Sohu Internet each held a 50% interest in this entity.

Pilot New Era

Beijing Pilot New Era Advertising Co., Ltd. (“Pilot New Era”) was incorporated in 2010. As of December 31, 2014, the registered capital of Pilot New Era was $0.7 million and High Century and Sohu Internet each held a 50% interest in this entity.

Tianjin Jinhu

Tianjin Jinhu Culture Development Co., Ltd. (“Tianjin Jinhu”) was incorporated in 2011. As of December 31, 2014, the registered capital of Tianjin Jinhu was $0.5 million and Ye Deng and Xuemei Zhang each held a 50% interest in this entity.

Guangzhou Qianjun

Guangzhou Qianjun was incorporated in October 2014. As of December 31, 2014, the registered capital of Guangzhou Qianjun was $3.3 million and Tianjin Jinhu held a 100% interest in this entity.

For Sogou Business

Sogou Information

Sogou Information was incorporated in 2005. As of December 31, 2014, the registered capital of Sogou Information was $2.5 million and Xiaochuan Wang, Sogou’s Chief Executive Officer, High Century and Tencent held 10%, 45% and 45% interests, respectively, in this entity.

For Changyou Business

Gamease

Gamease was incorporated in 2007. As of December 31, 2014, the registered capital of Gamease was $1.3 million and Tao Wang, a former chief executive officer of Changyou, and Dewen Chen, Co-Chief Executive Officer of Changyou, held 60% and 40% interests, respectively, in this entity.

Guanyou Gamespace

Guanyou Gamespace was incorporated in 2010. As of December 31, 2014, the registered capital of Guanyou Gamespace was $1.5 million and Tao Wang and Dewen Chen held 60% and 40% interests, respectively, in this entity.

Shanghai ICE

Shanghai ICE was acquired by Changyou in 2010. As of December 31, 2014, the registered capital of Shanghai ICE was $1.2 million and Runa Pi and Rong Qi each held a 50% interest in this entity.

Shenzhen 7Road

68.258% of the equity interests of Shenzhen 7Road were acquired by Gamease in 2011. The remaining 31.742% of the equity interests of Shenzhen 7Road were acquired by Gamease on May 1, 2013. As of December 31, 2014, the registered capital of Shenzhen 7Road was $1.5 million and Gamease held 100% of the equity interests in this entity.

Wuhan Baina Information

Baina (Wuhan) Information Technology Co., Ltd. (“Wuhan Baina Information”) was acquired by Gamease in July 2014. As of December 31, 2014, the registered capital of Wuhan Baina Information was $3.0 million and Gamease and Yongzhi Yang, the chief executive officer of MoboTap, held 60% and 40% interests, respectively, in this entity.

As of the date of this report, Changyou is in the process of transferring each of the individual shareholders’ ownership interests in Gamease, Guanyou Gamespace and Shanghai ICE to entities that are affiliates of the Sohu Group.

Financial Information

The following financial information of the Sohu Group’s consolidated VIEs is included in the accompanying consolidated financial statements (in thousands):


	As of December 31,
	2013		2014
ASSETS:
Cash and cash equivalents	$	112,316	$	39,534
Restricted time deposit		0		294
Short-term investments		2,460		0
Accounts receivable, net		95,595		129,881
Prepaid and other current assets		41,838		23,827
Intercompany receivables due from the Company’s subsidiaries		223,877		176,902

Total current assets		476,086		370,438

Fixed assets, net		8,190		12,597
Goodwill		139,478		154,774
Intangible assets, net		35,135		39,726
Other non-current assets		61,550		79,115

Total assets	$	720,439	$	656,650

LIABILITIES:
Accounts payable	$	16,167	$	3,495
Accrued and other short-term liabilities		343,834		131,615
Receipts in advance and deferred revenue		60,140		53,641
Intercompany payables due to the Company’s subsidiaries		12,059		259,009

Total current liabilities		432,200		447,760

Other long-term liabilities		9,560		25,262

Total liabilities	$	441,760	$	473,022


	As of December 31,
	2012		2013			2014
Net revenue	$	875,597	$	1,028,281		$	1,063,655
Net income /(loss)	$	81,857	$	(32,919	)	$	(90,840	)

For the table below, consolidated VIEs under the Brand Advertising, Sogou, and Others segments are classified as Sohu’s VIEs, and consolidated VIEs under the Changyou segment are classified as Changyou’s VIEs.

Cash flows of Sohu’s VIEs


	Year ended December 31,
	2012			2013			2014
Net cash provided by /(used in) operating activities	$	(11,853	)	$	(715	)	$	29,344
Net cash used in investing activities		(3,599	)		(926	)		(27,306	)
Net cash provided by /(used in) financing activities	$	(474	)	$	1,476		$	18,535

Cash flows of Changyou’s VIEs


	Year ended December 31,
	2012			2013			2014
Net cash provided by operating activities	$	66,739		$	102,086		$	39,827
Net cash used in investing activities		(43,087	)		(53,925	)		(131,788	)
Net cash used in financing activities	$	(13,106	)	$	0		$	(793	)

Summary of Significant Agreements Currently in Effect

Agreements Between Consolidated VIEs and Nominee Shareholders

Loan and share pledge agreements between Sohu Era and the shareholders of High Century and Heng Da Yi Tong: These loan agreements provide for loans to the shareholders of High Century and Heng Da Yi Tong for them to make contributions to the registered capital of High Century and Heng Da Yi Tong in exchange for the equity interests in High Century and Heng Da Yi Tong, and under these pledge agreements the shareholders pledge those equity interests to Sohu Era as security for the loans. The loan agreements include powers of attorney that give Sohu Era the power to appoint nominees to act on behalf of the shareholders of High Century and Heng Da Yi Tong in connection with all actions to be taken by High Century and Heng Da Yi Tong. Pursuant to the loan agreements, the shareholders executed in blank transfers of their equity interests in High Century and Heng Da Yi Tong, which transfers are held by the Sohu Group’s legal department and may be completed and effected at Sohu Era’s election.

Loan and share pledge agreements between Sogou Technology and the shareholders of Sogou Information. The loan agreement provides for a loan to Xiaochuan Wang, the individual shareholder of Sogou Information, to be used by him to make contributions to the registered capital of Sogou Information in exchange for his equity interest in Sogou Information. The loan is interest free-and is repayable on demand, but the shareholder may repay the loan only by transferring to Sogou Technology his equity interest in Sogou Information. Under the pledge agreement, all of the shareholders of Sogou Information pledge their equity interests to Sogou Technology to secure the performance of their obligations under the various VIE-related agreements. If any shareholder of Sogou Information breaches any of his or its obligations under any VIE-related agreements, Sogou Technology is entitled to exercise its right as the beneficiary under the share pledge agreement. The share pledge agreement terminates only after all of the obligations of the shareholders under the various VIE-related agreements are no longer in effect.

Exclusive equity interest purchase right agreements between Sogou Technology, Sogou Information and the shareholders of Sogou Information. Pursuant to these agreements, Sogou Technology and any third party designated by it have the right, exercisable at any time when it becomes legal to do so under PRC law, to purchase from the shareholders of Sogou Information all or any part of their equity interests at the lowest purchase price permissible under PRC law.

Business operation agreement among Sogou Technology, Sogou Information and the shareholders of Sogou Information. The agreement sets forth the right of Sogou Technology to control the actions of the shareholders of Sogou Information. The agreement has a term of 10 years, renewable at the request of Sogou Technology.

Powers of Attorney executed by the shareholders of Sogou Information in favor of Sogou Technology with a term of 10 years, extendable at the request of Sogou Technology. These powers of attorney give Sogou Technology the right to appoint nominees to act on behalf of each of the three Sogou Information shareholders in connection with all actions to be taken by Sogou Information.

Loan agreements and equity pledge agreements between Video Tianjin and the shareholders of Tianjin Jinhu. The loan agreements provide for loans to the shareholders of Tianjin Jinhu for them to make contributions to the registered capital of Tianjin Jinhu in exchange for the equity interests in Tianjin Jinhu. Under the equity pledge agreements, the shareholders of Tianjin Jinhu pledge to Video Tianjin their equity interests in Tianjin Jinhu to secure the performance of their obligations under the loan agreements and Tianjin Jinhu’s obligations to Video Tianjin under their business agreements. The loans are interest free and are repayable on demand, but the shareholders can only repay the loans by transferring to Video Tianjin their equity interests in Tianjin Jinhu.

Equity interest purchase right agreements between Video Tianjin, Tianjin Jinhu and the shareholders of Tianjin Jinhu. Pursuant to these agreements, Video Tianjin and any third party designated by it have the right, exercisable at any time when it becomes legal to do so under PRC law, to purchase from the shareholders of Tianjin Jinhu all or any part of their equity interests at the lowest purchase price permissible under PRC law.

Business operation agreement among Video Tianjin, Tianjin Jinhu and the shareholders of Tianjin Jinhu. The agreement sets forth the right of Video Tianjin to control the actions of the shareholders of Tianjin Jinhu. The agreement has a term of 10 years, renewable at the request of Video Tianjin.

Powers of Attorney executed by the shareholders of Tianjin Jinhu in favor of Video Tianjin with a term of 10 years, extendable at the request of Video Tianjin. These powers of attorney give Video Tianjin the right to appoint nominees to act on behalf of each of the Tianjin Jinhu shareholders in connection with all actions to be taken by Tianjin Jinhu.

Loan agreements and equity pledge agreements between AmazGame and the shareholders of Gamease and between Gamespace and the shareholders of Guanyou Gamespace. The loan agreements provide for loans to the respective shareholders of Gamease and Guanyou Gamespace for the shareholders to make contributions to the registered capital of Gamease and Guanyou Gamespace in exchange for the equity interests in Gamease and Guanyou Gamespace. Under the equity pledge agreements, the respective shareholders of Gamease and Guanyou Gamespace pledge to AmazGame and Gamespace, their equity interests in Gamease and Guanyou Gamespace to secure the performance of their obligations under the loan agreements and Gamease’s and Guanyou Gamespace’s obligations to AmazGame and Gamespace under the various VIE-related agreements. The loans are interest free and are repayable on demand, but the shareholders can only repay the loans by transferring to AmazGame and Gamespace, as the case may be, their equity interests in Gamease and Guanyou Gamespace.

Equity interest purchase right agreements between AmazGame and the shareholders of Gamease and between Gamespace and the shareholders of Guanyou Gamespace. Pursuant to these agreements, AmazGame and Gamespace have the right, exercisable at any time when it becomes legal to do so under PRC law, to purchase from the respective shareholders of Gamease and Guanyou Gamespace all or any part of their equity interests at a purchase price equal to their initial contributions to registered capital.

Powers of attorney executed by the shareholders of Gamease in favor of AmazGame and by the shareholders of Guanyou Gamespace in favor of Gamespace, with a term of 10 years. These powers of attorney give AmazGame and Gamespace the exclusive right to appoint nominees to act on behalf of their respective shareholders in connection with all actions to be taken by Gamease and Guanyou Gamespace.

Business operation agreements between AmazGame and the shareholders of Gamease and between Gamespace and the shareholders of Guanyou Gamespace. These agreements set forth the right of AmazGame and Gamespace, to control the actions of the respective shareholders of Gamease and Guanyou Gamespace. Each agreement has a term of 10 years.

Call option agreement among ICE Information, Shanghai ICE and Shanghai ICE shareholders. This agreement provides to ICE Information and any third party designated by ICE Information the right, exercisable at any time during the term of the agreement, if and when it is legal to do so under PRC law, to purchase from the shareholders all or any part of their shares in Shanghai ICE or purchase from Shanghai ICE all or part of its assets or business at the lowest purchase price permissible under PRC law. The agreement further provides that Shanghai ICE or its shareholders will transfer back to ICE Information any such purchase price they have received from ICE Information, upon the request of ICE Information, as and to the extent allowed under PRC law. The agreement terminates only if ICE Information is dissolved.

Share pledge agreement among ICE Information, Shanghai ICE and the shareholders of Shanghai ICE. Pledge by the shareholders to ICE Information of their equity interests in Shanghai ICE, to secure the performance of their obligations and Shanghai ICE’s obligations under the various VIE-related agreements. If Shanghai ICE or any of the shareholders of Shanghai ICE breaches its, his or her obligations under any VIE-related agreements, ICE Information is entitled to exercise its rights as pledgee of the equity interests.

Business operation agreement among ICE Information, Shanghai ICE and the shareholders of Shanghai ICE. This agreement sets forth the right of ICE Information to control the actions of the shareholders of Shanghai ICE. This agreement terminates only if ICE Information is dissolved.

Amended and restated equity interest purchase right agreement among 7Road Technology, Shenzhen 7Road and Gamease, which is Shenzhen 7Road’s sole shareholder. Under this agreement, 7Road Technology and any third-party designated by 7Road Technology have the right, exercisable at any time during the term of the agreement, if and when it is legal to do so under PRC law, to purchase from Gamease all or any part of its shares in Shenzhen 7Road at a nominal purchase price. This agreement has a term of 10 years, is renewable by 7Road Technology for such term as it may determine and is terminable by 7Road Technology by notice to the other parties at any time when, under PRC law as then in effect, 7Road Technology cannot exercise its purchase right, and is also terminable if Shenzhen 7Road’s or 7Road’s existence is terminated, by mutual agreement of the parties or upon the written request of 7Road Technology. Neither Gamease nor Shenzhen 7Road has any power to terminate the agreement.

Amended and restated equity interest pledge agreement among 7Road Technology, Shenzhen 7Road and Gamease. Under this agreement, Gamease pledges to 7Road Technology Gamease’s equity interests in Shenzhen 7Road to secure the performance of Gamease’s obligations and Shenzhen 7Road’s obligations under the various VIE-related agreements. If Gamease or Shenzhen 7Road breaches its obligations under any VIE-related agreements, 7Road Technology is entitled to exercise its rights as the beneficiary under the Equity Interest Pledge Agreements. This agreement terminates only after all of the obligations of Gamease and/or of Shenzhen 7Road under the various VIE-related agreements are no longer in effect.

Amended and restated business operation agreement among 7Road Technology, Shenzhen 7Road and Gamease. This agreement grants to 7Road Technology the right to control the actions of Shenzhen 7Road and to control the actions of Gamease in its capacity as the sole shareholder of Shenzhen 7Road. This agreement has an initial term of 10 years, is renewable by 7Road Technology for such term as it may determine and is terminable early if the existence of Shenzhen 7Road or 7Road Technology is terminated, or upon 30 days’ advance written notice of 7Road Technology to Shenzhen 7Road.

Power of attorney executed by Gamease in favor of 7Road Technology. This power of attorney gives 7Road Technology the exclusive right to appoint designees to act on behalf of Gamease in connection with all actions to be taken by Shenzhen 7Road requiring shareholder approval.

Share pledge agreement among Beijing Baina Technology, Wuhan Baina Information and the shareholders of Wuhan Baina Information, which are Gamease and Yongzhi Yang. Pledge by the Gamease and Yongzhi Yang to Beijing Baina Technology of their equity interests in Wuhan Baina Information, to secure the performance of their respective obligations and Wuhan Baina Information’s obligations under the various VIE-related agreements. If Wuhan Baina Information or any of the shareholders of Wuhan Baina Information breaches its or his obligations under any VIE-related agreements, Being Baina Technology is entitled to exercise its rights as pledgee of the equity interests.

Call option agreement among Beijing Baina Technology, Gamease, Wuhan Baina Information and Yongzhi Yang. Provides to Beijing Baina Technology and any third party designated by Beijing Baina Technology the right, exercisable at any time during the term of the agreement, if and when it is legal to do so under PRC law, to purchase from Gamease and Yongzhi Yang all or any part of their shares in Wuhan Baina Information or to purchase from Wuhan Baina Information all or part of its assets or business at the lowest purchase price permissible under PRC law.

Assignment agreement among Beijing Baina Technology, Gamease, Wuhan Baina Information and Yongzhi Yang. Gamease and Yongzhi Yang, as shareholders of Wuhan Baina Information, irrevocably appoint Beijing Baina Technology or its designee to exercise their voting and other rights as shareholders of Wuhan Baina Information.

Business Arrangements Between Subsidiaries and Consolidated VIEs

Exclusive technology consulting and service agreement between Sohu Era and Sohu Internet. Pursuant to this agreement Sohu Era has the exclusive right to provide technical consultation and other related services to Sohu Internet, in exchange for a percentage of the gross income of Sohu Internet. The agreement has an initial term of two years, and is renewable at the request of Sohu Era.

Business cooperation agreement between Sogou Technology and Sogou Information. Pursuant to this agreement, Sogou Information provides Internet information services to Sogou Technology’s customers in exchange for a fee payable to Sogou Information. The agreement has a term of 10 years, and is renewable at the request of Sogou Technology.

Exclusive technology consulting and service agreement between Sogou Technology and Sogou Information. Pursuant to this agreement Sogou Technology has the exclusive right to provide technical consultation and other related services to Sogou Information in exchange for a fee. The agreement has a term of 10 years and is renewable at the request of Sogou Technology.

Exclusive technology consulting and service agreement between Video Tianjin and Tianjin Jinhu. Pursuant to this agreement Video Tianjin has the exclusive right to provide technical consultation and other related services to Tianjin Jinhu in exchange for a fee. The agreement has a term of 10 years and is renewable at the request of Video Tianjin.

Technology support and utilization agreements between AmazGame and Gamease and between Gamespace and Guanyou Gamespace. Pursuant to these agreements, AmazGame and Gamespace have the exclusive right to provide certain product development and application services and technology support to Gamease and Guanyou Gamespace, respectively, for a fee equal to a predetermined percentage, subject to adjustment by AmazGame or Gamespace at any time, of Gamease’s and Guanyou Gamespace’s respective revenues. Each agreement terminates only when AmazGame or Gamespace is dissolved.

Services and maintenance agreements between AmazGame and Gamease between Gamespace and Guanyou Gamespace. Pursuant to these agreements, AmazGame and Gamespace, respectively, provide marketing, staffing, business operation and maintenance services to Gamease and Guanyou Gamespace, respectively, in exchange for a fee equal to the cost of providing such services plus a predetermined margin. Each agreement terminates only when AmazGame or Gamespace, as the case may be, is dissolved.

Exclusive business cooperation agreement between ICE Information and Shanghai ICE. This agreement sets forth the exclusive right of ICE Information to provide business support and technical services to Shanghai ICE. The agreement terminates only when if ICE Information is dissolved.

Exclusive technology consulting and services agreement between ICE Information and Shanghai ICE. This agreement provides to ICE Information the exclusive right to provide technical consultation and other related services to Shanghai ICE in exchange for a fee equal to the balance of Shanghai ICE’s gross income after deduction of related costs and expenses. The agreement terminates only if ICE Information is dissolved.

Technology development and utilization agreement between 7Road Technology and Shenzhen 7Road. Under this agreement, 7Road Technology has the exclusive right to provide product development and application services and technology support to Shenzhen 7Road for a fee based on Shenzhen 7Road’s revenues, which fee can be adjusted by 7Road Technology at any time in its sole discretion. The fee is eliminated upon consolidation. This agreement will terminate if the existence of 7Road Technology or Shenzhen 7Road is terminated, by mutual agreement of the parties or upon failure to perform due to a force majeure event.

Services and maintenance agreement between 7Road Technology and Shenzhen 7Road. Pursuant to this agreement, 7Road Technology provides marketing and maintenance services to Shenzhen 7Road in exchange for a fee equal to the cost of providing such services plus a predetermined margin. This agreement will terminate if the existence of 7Road Technology or Shenzhen 7Road is terminated, by mutual agreement of the parties or upon failure to perform due to a force majeure event.

Exclusive Services agreement between Beijing Baina Technology and Wuhan Baina Information. Beijing Baina Technology agrees to provide Wuhan Baina Information with technical services, business consulting, capital equipment lease, market consulting, integration of systems, research and development of products and maintenance of systems. Service fees are to be determined with reference to the specific services provided, based on a transfer pricing analysis.

Certain of the contractual arrangements described above between the VIEs and the related wholly-owned subsidiaries of the Sohu Group are silent regarding renewals. However, because the VIEs are controlled by the Sohu Group through powers of attorney granted to the Sohu Group by the shareholders of the VIEs, the contractual arrangements can be, and are expected to be, renewed at the subsidiaries’ election.

VIE-Related Risks

It is possible that the Sohu Group’s operation of certain of its operations and businesses through VIEs could be found by PRC authorities to be in violation of PRC law and regulations prohibiting or restricting foreign ownership of companies that engage in such operations and businesses. While the Sohu Group’s management considers the possibility of such a finding by PRC regulatory authorities under current law and regulations to be remote, on January 19, 2015, the Ministry of Commerce of the PRC, or (the “MOFCOM”) released on its Website for public comment a proposed PRC law (the “Draft FIE Law”) that appears to include VIEs within the scope of entities that could be considered to be foreign invested enterprises (or “FIEs”) that would be subject to restrictions under existing PRC law on foreign investment in certain categories of industry. Specifically, the Draft FIE Law introduces the concept of “actual control” for determining whether an entity is considered to be an FIE. In addition to control through direct or indirect ownership or equity, the Draft FIE Law includes control through contractual arrangements within the definition of “actual control.” If the Draft FIE Law is passed by the People’s Congress of the PRC and goes into effect in its current form, these provisions regarding control through contractual arrangements could be construed to reach the Sohu Group’s VIE arrangements, and as a result the Sohu Group’s VIEs could become explicitly subject to the current restrictions on foreign investment in certain categories of industry. The Draft FIE Law includes provisions that would exempt from the definition of foreign invested enterprises entities where the ultimate controlling shareholders are either entities organized under PRC law or individuals who are PRC citizens. The Draft FIE Law is silent as to what type of enforcement action might be taken against existing VIEs that operate in restricted or prohibited industries and are not controlled by entities organized under PRC law or individuals who are PRC citizens. If a finding were made by PRC authorities, under existing law and regulations or under the Draft FIE Law if it becomes effective, that the Sohu Group’s operation of certain of its operations and businesses through VIEs, regulatory authorities with jurisdiction over the licensing and operation of such operations and businesses would have broad discretion in dealing with such a violation, including levying fines, confiscating the Sohu Group’s income, revoking the business or operating licenses of the affected businesses, requiring the Sohu Group to restructure its ownership structure or operations, or requiring the Sohu Group to discontinue all or any portion of its operations. Any of these actions could cause significant disruption to the Sohu Group’s business operations, and have a severe adverse impact on the Sohu Group’s cash flows, financial position and operating performance.

In addition, it is possible that the contracts among the Sohu Group, the Sohu Group’s VIEs and shareholders of its VIEs would not be enforceable in China if PRC government authorities or courts were to find that such contracts contravene PRC law and regulations or are otherwise not enforceable for public policy reasons. In the event that the Sohu Group was unable to enforce these contractual arrangements, the Sohu Group would not be able to exert effective control over the affected VIEs. Consequently, such VIE’s results of operations, assets and liabilities would not be included in the Sohu Group’s consolidated financial statements. If such were the case, the Sohu Group’s cash flows, financial position and operating performance would be severely adversely affected. The Sohu Group’s contractual arrangements with respect to its consolidated VIEs are in place. The Sohu Group’s management believes that such contracts are enforceable, and considers the possibility remote that PRC regulatory authorities with jurisdiction over the Sohu Group’s operations and contractual relationships would find the contracts to be unenforceable.

The Sohu Group’s operations and businesses rely on the operations and businesses of its VIEs, which hold certain recognized and unrecognized revenue-producing assets. The recognized revenue-producing assets include goodwill and intangible assets acquired through business acquisitions. Goodwill primarily represents the expected synergies from combining an acquired business with the Sohu Group. Intangible assets acquired through business acquisitions mainly consist of customer relationships, non-compete agreements, user bases, copyrights, trademarks and developed technologies. Unrecognized revenue-producing assets mainly consist of licenses and intellectual property. Licenses include operations licenses, such as Internet information service licenses and licenses for providing content. Intellectual property developed by the Sohu Group mainly consists of patents, copyrights, trademarks, and domain names. The Sohu Group’s operations and businesses may be adversely impacted if the Sohu Group loses the ability to use and enjoy assets held by these VIEs.

VIEs Not Consolidated within the Sohu Group

As of December 31, 2014, the Group had three VIEs which were not consolidated within the Sohu Group. Since the Sohu Group neither has the power to direct these VIEs’ activities that will significantly impact their economic performance nor has the obligation to absorb losses of, or the right to receive benefits from, these VIEs that could potentially be significant to these VIEs, the Group is not the primary beneficiary and, accordingly, the Group recognizes the investments under the equity method or the cost method according to the share percentage the Group holds. In assessing the maximum exposure to a loss on the investments compared to the cost of its investment, the Sohu Group determined that it did not have further obligations exceeding the cost of the investments and that there were no terms of the investment arrangements that could require the Sohu Group to provide further financial support to the VIEs.

Sohu.com Inc. Shareholders' Equity

12 Months Ended

Dec. 31, 2014

Sohu.com Inc. Shareholders' Equity [Abstract]

Sohu.com Inc. Shareholders' Equity

16. Sohu.com Inc. Shareholders’ Equity

Summary of Sohu.com Inc.’s outstanding shares (in thousands):


	Number of Outstanding Shares
	As of December 31,
	2012			2013		2014
Common stock:
Balance, beginning of year		38,082			38,089		38,326
Issuance of common stock		257			237		181
Repurchase of common stock		(250	)		0		0

Balance, end of year		38,089			38,326		38,507

Takeover Defense

Sohu intends to adopt appropriate defensive measures in the future on a case by case basis as and to the extent that Sohu’s Board of Directors determines that such measures are necessary or advisable to protect Sohu stockholder value in the face of any coercive takeover threats or to prevent an acquirer from gaining control of Sohu without offering fair and adequate price and terms.

Treasury Stock

Treasury stock consists of shares repurchased by Sohu that are no longer outstanding and are held by Sohu. Treasury stock is accounted for under the cost method. For the years ended December 31, 2014 and 2013, Sohu did not repurchase any shares of its common stock.

Stock Incentive Plans

Sohu (excluding Sohu Video), Sogou, Changyou, and Sohu Video have incentive plans, and prior to June 28, 2013 7Road had an incentive plan, for the granting of share-based awards, including common stock or ordinary shares, share options, restricted shares and restricted share units, to their directors, executive officers, and employees.

1) Sohu.com Inc. Share-based Awards

Sohu’s 2000 Stock Incentive Plan

Sohu’s 2000 Stock Incentive Plan (the “Sohu 2000 Stock Incentive Plan”) provided for the issuance of up to 9,500,000 shares of common stock, including those issued pursuant to the exercise of share options and upon vesting and settlement of restricted share units. Most of these awards vest over a period of four years. The maximum term of any issued stock right under the Sohu 2000 Stock Incentive Plan is ten years from the grant date. The Sohu 2000 Stock Incentive Plan expired on January 24, 2010. As of the expiration date, 9,128,724 shares of common stock had been issued or were subject to issuance upon the vesting and exercise of share options or the vesting and settlement of restricted share units granted under the plan. A new plan (the “Sohu 2010 Stock Incentive Plan”) was adopted by Sohu’s shareholders on July 2, 2010.

For the years ended December 31, 2014, 2013 and 2012, total share-based compensation expense recognized for awards under the Sohu 2000 Stock Incentive Plan was $1.4 million, $2.2 million and $5.1 million, respectively.

i) Summary of share option activity

A summary of share option activity under the Sohu 2000 Stock Incentive Plan as of and for the year ended December 31, 2014 is presented below:


Options	Number Of Shares (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value (1) (in thousands)
Outstanding at January 1, 2014		147		$	18.87		1.39	$	7,958
Exercised		(35	)		17.97
Forfeited or expired		(2	)		16.81
Outstanding at December 31, 2014		110			19.2		0.41		3,737
Vested at December 31, 2014		110			19.2		0.41		3,737
Exercisable at December 31, 2014		110			19.2		0.41		3,737


Note (1):		The aggregate intrinsic value in the preceding table represents the difference between Sohu’s closing stock price of $53.18 on December 31, 2014 and the exercise price of share options. The total intrinsic value of share options exercised for the year ended December 31, 2014 was $1.8 million.

The following table summarizes significant ranges of outstanding and exercisable options as of December 31, 2014:


	Options Outstanding as of December 31, 2014						Options Exercisable as of December 31, 2014
Range of Exercise Price	Number Outstanding (in thousands)		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price		Number Exercisable (in thousands)		Weighted Average Exercise Price
$17.00 - $17.79		70		0.33	$	17.40		70	$	17.40
$20.78 - $22.86		40		0.56		22.34		40		22.34

		110						110

No options have been granted under Sohu’s 2000 Stock Incentive Plan since 2006. For the years ended December 31, 2014, 2013 and 2012, no share-based compensation expense was recognized for share options because the requisite service periods for share options had ended by the end of 2009.

For the years ended December 31, 2014, 2013 and 2012, total cash received from the exercise of share options amounted to $0.6 million, $1.9 million and $0.8 million, respectively.

ii) Summary of restricted share unit activity

A summary of restricted share unit activity under the Sohu 2000 Stock Incentive Plan as of and for the year ended December 31, 2014 is presented below:


Restricted Share Units	Number of Units (in thousands)			Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2014		123		$	61.27
Vested		(121	)		61.27
Forfeited		(2	)		61.27

Unvested at December 31, 2014		0

Expected to vest thereafter		0

For the years ended December 31, 2014, 2013 and 2012, total share-based compensation expense recognized for restricted share units was $1.4 million, $2.2 million and $5.1 million, respectively.

There was no unrecognized compensation expense for restricted share units as of December 31, 2014, because all remaining unvested restricted shares units vested in the first quarter of 2014. The total fair value on their respective vesting dates of restricted share units vested during the years ended December 31, 2014, 2013 and 2012 was $9.3 million, $6.2 million and $8.9 million, respectively.

Sohu’s 2010 Stock Incentive Plan

On July 2, 2010, Sohu’s shareholders adopted the Sohu 2010 Stock Incentive Plan, which provides for the issuance of up to 1,500,000 shares of common stock, including shares issued pursuant to the vesting and settlement of restricted share units and pursuant to the exercise of share options. The maximum term of any stock right granted under the Sohu 2010 Stock Incentive Plan is ten years from the grant date. The Sohu 2010 Stock Incentive Plan will expire on July 1, 2020. As of December 31, 2014, 1,364,263 shares were available for grant under the Sohu 2010 Stock Incentive Plan.

A summary of restricted share unit activity under the Sohu 2010 Stock Incentive Plan as of and for the year ended December 31, 2014 is presented below:


Restricted Share Units	Number of Units (in thousands)			Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2014		123		$	84.82
Granted		36			67.57
Vested		(26	)		80.41
Forfeited		(66	)		83.81

Unvested at December 31, 2014		67			78.16

Expected to vest thereafter		49			71.59

For the years ended December 31, 2014, 2013 and 2012, total share-based compensation expense recognized for restricted share units was $3.0 million, $1.6 million and $0.9 million, respectively.

As of December 31, 2014, there was $2.6 million of unrecognized compensation expense related to unvested restricted share units. The expense is expected to be recognized over a weighted average period of 1.14 years. The total fair value on their respective vesting dates of restricted share units vested during the years ended December 31, 2014, 2013 and 2012 was $1.2 million, $1.0 million and $0.9 million, respectively.

2) Sogou Inc. Share-based Awards

Sogou 2010 Share Incentive Plan

Sogou adopted a share incentive plan on October 20, 2010. The number of Sogou ordinary shares issuable under the plan was 41,500,000 after an amendment that was effective August 22, 2014 (as amended, the “Sogou 2010 Share Incentive Plan”). Awards of share rights may be granted under the Sogou 2010 Share Incentive Plan to management and employees of Sogou and of any present or future parents or subsidiaries or variable interest entities of Sogou. The maximum term of any share right granted under the Sogou 2010 Share Incentive Plan is ten years from the grant date. The Sogou 2010 Share Incentive Plan will expire on October 19, 2020. As of December 31, 2014, Sogou had granted options for the purchase of 38,194,488 ordinary shares under the 2010 Sogou Share Incentive Plan.

Of the granted options for the purchase of 38,194,488 shares, options for the purchase of 25,744,488 shares will become vested and exercisable in four equal installments, with each installment vesting upon a service period requirement for management and key employees being met, as well as Sogou’s achievement of performance targets for the corresponding period. The performance target for each installment will be set at the beginning of each vesting period. Accordingly, for purposes of recognition of share-based compensation expense, each installment is considered to be granted as of that date. As of December 31, 2014, performance targets had been set for options for the purchase of 21,959,650 shares, subject to vesting upon service period requirements for management and key employees being met and Sogou’s achievement of performance targets and, accordingly, such options were considered granted for purposes of recognition of share-based compensation expense. As of December 31, 2014, options for the purchase of 19,911,719 shares had become vested and exercisable because both the service period and the performance requirements had been met, and of such vested options, options for the purchase of 15,292,630 shares had been exercised.

Of the granted share options, options for the purchase of 8,490,000 shares will become vested and exercisable in four or five equal installments, with (i) the first installment vesting upon Sogou’s completion of an IPO of its ordinary shares (“Sogou’s IPO”) and the expiration of all underwriters’ lockup periods applicable to Sogou’s IPO, and (ii) each of the three or four subsequent installments vesting on the first, second, third and, if applicable, fourth anniversary dates, respectively, of the closing of Sogou’s IPO.

The remaining granted share options, for the purchase of 3,960,000 Sogou ordinary shares, will become vested and exercisable in four equal installments, with (i) the first installment vesting upon the first anniversary of the occurrence of either of the following events (“Event”): (a) completion of Sogou’s IPO; (b) the consolidation of Sogou with or the acquisition of Sogou by another person or entity in a sale of all or substantially all of its assets or shares, and (ii) each of the three subsequent installments vesting on the second, third and fourth anniversary dates, respectively, of the occurrence of an Event. If there has not been an Event within 24 months after June 15, 2013, all installments of these remaining options for the purchase of 3,960,000 Sogou ordinary shares will cease to vest.

All installments of options for the purchase of 8,490,000 shares that are subject to vesting upon completion of Sogou’s IPO and options for the purchase of 3,960,000 shares that are subject to vesting upon the completion of an Event were considered granted upon the issuance of the options. The completion of an Event is considered to be a performance condition of the awards. An IPO or other Event is not considered to be probable until it is completed. Under ASC 718, compensation cost should be accrued if it is probable that the performance condition will be achieved and should not be accrued if it is not probable that the performance condition will be achieved. As a result, no compensation expense will be recognized related to these options until the completion of an Event, and hence no share-based compensation expense was recognized for the year ended December 31, 2014 for the options for the purchase of 8,490,000 shares that are subject to vesting upon completion of Sogou’s IPO or for the options for the purchase of 3,960,000 shares that are subject to vesting upon the completion of an Event.

A summary of share option activity under the Sogou 2010 Stock Incentive Plan as of and for the year ended December 31, 2014 is presented below:


Options	Number Of Shares (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)
Outstanding at January 1, 2014		17,953		$	0.251
Granted		6,742			0.001
Exercised		(5,258	)		0.001
Forfeited or expired		(320	)		0.001

Outstanding at December 31, 2014		19,117			0.236		7.76

Vested at December 31, 2014 and expected to vest thereafter		6,636

Exercisable at December 31, 2014		4,619

For the years ended December 31, 2014, 2013 and 2012, total share-based compensation expense recognized for share options under the Sogou 2010 Share Incentive Plan was $31.4 million, $3.1 million and $3.9 million, respectively.

As of December 31, 2014, there was $6.0 million of unrecognized compensation expense related to the unvested share options. The expense is expected to be recognized over a weighted average period of 0.55 years.

The fair value of the ordinary shares of Sogou was assessed using the income approach /discounted cash flow method, with a discount for lack of marketability, given that the shares underlying the award were not publicly traded at the time of grant, and was determined with the assistance of a qualified professional appraiser using management’s estimates and assumptions. This assessment required complex and subjective judgments regarding Sogou’s projected financial and operating results, its unique business risks, the liquidity of its ordinary shares and its operating history and prospects at the time the grants were made.

The fair value of the options granted to Sogou management and key employees was estimated on the date of grant using the Binomial option - pricing model (the “BP Model”) with the following assumptions used:

Granted to Employees

2012

2013

2014

Average risk-free interest rate

2.93%~3.21%

2.10%~2.87%

2.62%~3.05%

Exercise multiple

2~3

Expected forfeiture rate (post-vesting)

1.3%~11.9%

1.3%~6.0%

0%~12%

Weighted average expected option life

Volatility rate

50%~53%

47%~49%

49%~54%

Dividend yield

Fair value

0.72

0.67

5.85~6.35

Sogou estimated the risk-free rate based on the market yields of U.S. Treasury securities with an estimated country-risk differential as of the valuation date. An exercise multiple was estimated as the ratio of the fair value of the shares over the exercise price as of the time the option is exercised, based on consideration of research studies regarding exercise patterns based on historical statistical data. In Sogou’s valuation analysis, a multiple of two was applied for employees and a multiple of three was applied for management. Sogou estimated the forfeiture rate to be 0% or 1% for Sogou management’s share options granted as of December 31, 2014 and 12% for Sogou employees’ share options granted as of December 31, 2014. The life of the share options is the contract life of the option. Based on the option agreement, the contract life of the option is 10 years. The expected volatility at the valuation date was estimated based on the historical volatility of comparable companies for the period before the grant date with length commensurate with the expected term of the options. Sogou has no history or expectation of paying dividends on its ordinary shares. Accordingly, the dividend yield is estimated to be 0%.

Share-based Awards to Sohu management

Under the Sohu Management Sogou Share Option Arrangement, which was approved by the boards of directors of Sohu and Sogou in March 2011, Sohu has the right to provide to Sohu management and key employees the opportunity to purchase from Sohu up to 12,000,000 ordinary shares of Sogou at a fixed exercise price of $0.625 per share. Of these 12,000,000 ordinary shares, 8,800,000 are Sogou ordinary shares previously held by Sohu and 3,200,000 are Sogou ordinary shares that were newly-issued on April 14, 2011 by Sogou to Sohu at a price of $0.625 per share, or a total of $2.0 million. As of December 31, 2014, Sohu had granted options for the purchase of 10,715,500 Sogou ordinary shares to Sohu management and key employees under the Sohu Management Sogou Share Option Arrangement.

Of the granted options for the purchase of 10,715,500 shares, options for the purchase of 8,315,500 shares will become vested and exercisable in four equal installments, with each installment vesting upon a service period requirement for management and key employees being met, as well as Sogou’s achievement of performance targets for the corresponding period. The performance target for each installment will be set at the beginning of each vesting period. Accordingly, for purposes of recognition of share-based compensation expense, each installment is considered to be granted as of that date. As of December 31, 2014, performance targets had been set for options for the purchase of 8,160,500 shares vesting upon service period requirements for management and key employees being met and Sogou’s achievement of performance targets and, accordingly, such share options were considered granted. As of December 31, 2014, options for the purchase of 7,688,075 shares had become vested and exercisable because both the service period and the performance requirements had been met, and vested options for the purchase of 6,396,000 shares had been exercised.

The remaining options for the purchase of 2,400,000 shares will become vested and exercisable in five equal installments, with (i) the first installment vesting upon Sogou’s IPO and the expiration of all underwriters’ lockup periods applicable to the IPO, and (ii) each of the four subsequent installments vesting on the first, second, third and fourth anniversary dates, respectively, of the closing of Sogou’s IPO. All installments of the options for the purchase of 2,400,000 shares that are subject to vesting upon the completion of Sogou’s IPO were considered granted upon the issuance of the options. The completion of a firm commitment IPO is considered to be a performance condition of the awards. An IPO event is not considered to be probable until it is completed. Under ASC 718, compensation cost should be accrued if it is probable that the performance condition will be achieved and should not be accrued if it is not probable that the performance condition will be achieved. As a result, no compensation expense will be recognized related to these options until the completion of an IPO, and hence no share-based compensation expense was recognized for the year ended December 31, 2014 for these options for the purchase of 2,400,000 shares.

A summary of share option activity as of and for the year ended December 31, 2014 is presented below:


Options	Number Of Shares (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)
Outstanding at January 1, 2014		3,880		$	0.625
Granted		1,622			0.625
Exercised		(1,291	)		0.625
Forfeited or expired		(46	)		0.625

Outstanding at December 31, 2014		4,165			0.625		7.44

Vested at December 31, 2014 and expected to vest thereafter		1,765

Exercisable at December 31, 2014		1,292

For the years ended December 31, 2014, 2013 and 2012, total share-based compensation expense recognized for share options under the Management Sogou Share Option Arrangement was $8.9 million, $0.7 million and $0.7 million, respectively.

As of December 31, 2014, there was $1.1 million unrecognized compensation expense related to unvested share options. The expense is expected to be recognized over a weighted average period of 0.50 years.

The method used to determine the fair value of share options granted to Sohu management and key employees was the same as the method used for the share options granted to Sogou’s management and key employees as described above, except for the assumptions used in the BP Model as presented below:

Granted to Employees

2012

2013

2014

Average risk-free interest rate

2.93%~2.98%

2.10%~2.87%

2.62%~2.93%

Exercise multiple

2~3

Expected forfeiture rate (Post-vesting)

21.4%~27.0%

0%-8%

0%~8%

Weighted average expected option life

Volatility rate

50%

47%~48%

52%~54%

Dividend yield

Fair value

0.28~0.32

0.27~0.38

5.23

Option Modification

In the first and second quarter of 2013, a portion of the share options granted under the Sogou 2010 Share Incentive Plan and the Sohu Management Sogou Share Option Arrangement were exercised early, and the resulting Sogou ordinary shares were transferred to trusts with the original option grantees as beneficiaries. The trusts will distribute the shares to those beneficiaries in installments based on the vesting requirements under the original option agreements. Although these trust arrangements caused a modification of the terms of these share options, the modification was not considered substantive. Accordingly, no incremental fair value related to these shares resulted from the modification, and the remaining share-based compensation expense for these shares will continue to be recognized over the original remaining vesting period.

As of December 31, 2014, options for the purchase of 15,320,000 shares granted under the Sogou 2010 Share Incentive Plan and options for the purchase of 612,500 shares granted under the Sohu Management Sogou Share Option Arrangement, or options for the purchase of a total of 15,932,500 shares, had been exercised early but had not been distributed to the beneficiaries of the trusts. All of the early-exercised shares that were distributed to those beneficiaries by the trusts in accordance with the vesting requirements under the original option agreements have been included in the disclosures under the headings “Sogou 2010 Share Incentive Plan” and “Share-based Awards to Sohu Management” above.

Tencent Share-based Awards Granted to Employees Who Transferred to Sogou with Soso Search-related Businesses

Certain persons who became Sogou employees when Tencent’s Soso search-related businesses were transferred to Sogou on September 16, 2013 had been granted restricted share units under Tencent’s share award arrangements prior to the transfer of the businesses to Sogou. These Tencent restricted share units will continue to vest under the original Tencent share award arrangements provided the transferred employees continue to be employed by Sogou during the requisite service period. After the transfer of the Soso search-related businesses to Sogou, Sogou applied the guidance in ASC 505-50 to measure the related compensation expense, based on the then-current fair value at each reporting date, which is deemed to have been incurred by Tencent as an investor on Sogou’s behalf. To determine the then-current fair value of the Tencent restricted share units granted to these employees, the public market price of the underlying shares at each reporting date was applied. Because Sogou is not required to reimburse Tencent for such share-based compensation expense, the related amount was recorded by Sogou as a capital contribution from Tencent.

As of December 31, 2014, unvested Tencent restricted share unit awards held by these employees provided for the issuance of up to 428,300 ordinary shares of Tencent, taking into consideration a five-for-one split of Tencent’s shares that became effective in May 2014. For the year ended December 31, 2014 and 2013, share-based compensation expense of $4.9 million and $1.6 million, respectively, related to these Tencent restricted share units was recognized in the Group’s consolidated statements of comprehensive income. As of December 31, 2014, there was $2.5 million of unrecognized compensation expense related to these unvested restricted share units. This amount is expected to be recognized over a weighted average period of 2.63 years.

Sogou Share Repurchase Transaction

In June 2014, Sogou repurchased approximately 4.2 million of its Class A Ordinary Shares from noncontrolling shareholders, a majority of whom were employees of the Group, for an aggregate repurchase price of $41.6 million, which exceeded the fair value of the ordinary shares. Under ASC 718, the excess of the repurchase price over the fair value of the equity instruments repurchased from employees should be recognized as additional compensation expense. Therefore, for the year ended December 31, 2014, approximately $17.0 million of share-based compensation expense was recognized in the Sohu Group’s statements of comprehensive income as share-based compensation expense in connection with the repurchases.

3) Changyou.com Limited Share-based Awards

Changyou’s 2008 Share Incentive Plan

Changyou’s 2008 Share Incentive Plan (the “Changyou 2008 Share Incentive Plan”) originally provided for the issuance of up to 2,000,000 ordinary shares, including ordinary shares issued pursuant to the exercise of share options and upon vesting and settlement of restricted share units. The 2,000,000 reserved shares became 20,000,000 ordinary shares in March 2009 when Changyou effected a ten-for-one share split of its ordinary shares. Most of the awards granted under the Changyou 2008 Share Incentive Plan vest over a period of four years. The maximum term of any share right granted under the Changyou 2008 Share Incentive Plan is ten years from the grant date. The Changyou 2008 Share Incentive Plan will expire in August 2018.

Through December 31, 2014, Changyou had granted under the Changyou 2008 Share Incentive Plan 15,000,000 ordinary shares to its former chief executive officer Tao Wang, through Prominence Investments Ltd., which is an entity that may be deemed under applicable rules of the Securities and Exchange Commission to be beneficially owned by Tao Wang. As of December 31, 2014, Changyou had also granted under the Changyou 2008 Share Incentive Plan restricted share units, settleable upon vesting by the issuance of an aggregate of 4,718,774 ordinary shares, to its executive officers other than Tao Wang, and certain other Changyou employees.

For the years ended December 31, 2014, 2013 and 2012, total share-based compensation expense recognized for awards under the Changyou 2008 Share Incentive Plan was $1.3 million, $1.2 million and $3.4 million, respectively.

Share-based Awards granted before Changyou’s IPO

All of the restricted ordinary shares and restricted share units granted before Changyou’s IPO became vested in 2012 and 2013. As of December 31, 2014, there was no share-based compensation expense recognized with respect to such restricted ordinary shares and restricted share units since their respective full vesting dates.

Share-based Awards granted after Changyou’s IPO

Through December 31, 2014, in addition to the share-based awards granted before Changyou’s IPO, Changyou had granted restricted share units, settleable upon vesting with the issuance of an aggregate of 1,685,902 ordinary shares, to certain of its executive officers other than Tao Wang and to certain of its other employees. These restricted share units are subject to vesting over a four-year period commencing on their grant dates. Share-based compensation expense for such restricted share units is recognized on an accelerated basis over the requisite service period. The fair value of restricted share units was determined based on the market price of Changyou’s ADSs on the grant date.

A summary of activity for these restricted share units as of and for the year ended December 31, 2014 is presented below:


Restricted Share Units	Number of Units (in thousands)			Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2014		218		$	14.46
Granted		180			13.71
Vested		(93	)		14.62
Forfeited		(85	)		13.63

Unvested at December 31, 2014		220			14.09

Expected to vest thereafter		213			14.10

For the years ended December 31, 2014, 2013 and 2012, total share-based compensation expense recognized for these restricted share units was $1.3 million, $1.5 million and $3.0 million, respectively.

As of December 31, 2014, there was $1.5 million of unrecognized compensation expense related to these unvested restricted share units. The expense is expected to be recognized over a weighted average period of 1.11 years. The total fair value of these restricted share units vested during the years ended December 31, 2014, 2013 and 2012 was $1.1 million, $5.5 million and $4.7 million, respectively.

Changyou 2014 Share Incentive Plan

On June 27, 2014, Changyou reserved 2,000,000 of its Class A ordinary shares under the Changyou.com Limited 2014 Share Incentive Plan (the “Changyou 2014 Share Incentive Plan”) for the purpose of making share incentive awards to its executive officers and employees. On November 2, 2014, Changyou increased the number of Class A ordinary shares reserved under the “Changyou 2014 Share Incentive Plan” from 2,000,000 to 6,000,000. As of December 31, 2014, Changyou had granted under the 2014 Share Incentive Plan an aggregate of 2,416,000 Class A restricted share units (settleable upon vesting in Class A ordinary shares) to certain employees. These Class A restricted share units are subject to vesting over a four-year period commencing on their grant dates. The fair values as of the grant dates of the restricted share units were determined based on market price of Changyou’s ADSs on the grant dates. On February 16, 2015, Changyou’s Board of Directors approved the conversion of the 2,416,000 Class A restricted share units into options for the purchase of Class A ordinary shares at an exercise price of $0.01.

A summary of activity for the Class A ordinary shares as of and for the year ended December 31, 2014 is presented below:


Restricted Share Units	Number of Units (in thousands)		Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2014		0	$
Granted		2,416		12.64

Unvested at December 31, 2014		2,416		12.64

Expected to vest thereafter		2,416		12.64

For the year ended December 31, 2014, total share-based compensation expense recognized for awards under the Changyou 2014 Share Incentive Plan was $2.6 million.

As of December 31, 2014, there was $27.9 million of unrecognized compensation expense related to the unvested Class A ordinary shares. The expense is expected to be recognized over a weighted average period of 1.33 years. The total fair value of these Class A ordinary shares vested during the year ended December 31, 2014 was nil.

4) Sohu Video Share-based Awards

On January 4, 2012, Sohu Video adopted the Video 2011 Share Incentive Plan, under which 25,000,000 ordinary shares of Sohu Video are reserved for the purpose of making share incentive awards to management and key employees of the video division and to Sohu management. The maximum term of any share incentive award granted under the Video 2011 Share Incentive Plan is ten years from the grant date. The Video 2011 Share Incentive Plan will expire on January 3, 2021. As of December 31, 2014, grants of options for the purchase of 16,368,200 ordinary shares of Sohu Video had been made under the Video 2011 Share Incentive Plan, and options for the purchase of 4,972,800 ordinary shares were vested.

For the year ended December 31, 2014, total share-based compensation expense recognized for vested options under the Video 2011 Share Incentive Plan was $ 4.0 million.

The method used to determine the fair value of share options granted was the same as the method used for the share options granted to Sogou’s management and key employees as described above, except for the assumptions used in the BP Model as presented below:


Assumptions Adopted	2014
Average risk-free interest rate		2.57	%
Exercise multiple		2.8
Expected forfeiture rate (post-vesting)		10	%
Weighted average expected option life		7.0
Volatility rate		60.6	%
Dividend yield		0	%
Fair value		0.82

5) 7Road Share-based Awards

See Note 2 - Summary of Significant Accounting Policies - Share-based Compensation Expense.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 6

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 4

-Subparagraph (SAB TOPIC 4.C)

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef

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-Number Topic 4

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

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Reference 9: http://www.xbrl.org/2003/role/presentationRef

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+ Details

Sogou Transactions

12 Months Ended

Dec. 31, 2014

Sogou Transactions [Abstract]

Sogou Transactions

18. Sogou Transactions

On October 22, 2010, Sogou issued and sold 24.0 million, 14.4 million and 38.4 million, respectively, of its newly-issued Series A Preferred Shares to Alibaba; China Web; and Photon for $15 million, $9 million, and $24 million, respectively. On June 29, 2012, Sohu purchased Alibaba’s 24.0 million Sogou Series A Preferred Shares for a purchase price of $25.8 million.

On September 16, 2013, Sogou entered into a series of agreements with Tencent, Sohu Search and Photon pursuant to which Sogou issued Series B Preferred Shares and Class B Ordinary Shares to Tencent for a net amount of $448 million in cash and Tencent transferred its Soso search-related businesses and certain other assets to Sogou (collectively, the “Sogou-Tencent Transactions”). Also on that date, Sogou entered into Repurchase Option Agreements with Sohu Search and Photon, and a Repurchase/put Option Agreement with China Web, with respect to all of the Series A Preferred Shares of Sogou held by Sohu Search and China Web, and a portion of the Series A Preferred Shares of Sogou held by Photon. Also on that date, Sogou, Sohu Search, Photon, Mr. Xiaochuan Wang, four other members of Sogou’s management (collectively, the “Sohu Parties”) and Tencent entered into a Shareholders Agreement (the “Shareholders Agreement”) under which the parties agreed to vote their Sogou voting shares in all elections of directors to elect three designees of Sohu Search and two designees of Tencent.

On September 17, 2013, Sogou paid a special dividend to the three holders of Series A Preferred Shares of Sogou in the aggregate amount of $300.9 million, of which Sohu Search received $161.2 million, Photon received $43.0 million, and China Web received $96.7 million.

On December 2, 2013, Tencent invested $1.5 million in cash in Sogou Information, which is a VIE of Sogou, as additional consideration in connection with the Sogou-Tencent Transactions, in return for a 45% equity interest in Sogou Information. Through a share pledge agreement and an exclusive equity interest purchase right agreement between Tencent and Sogou Technology, and similar agreements between the other two shareholders of Sogou Information, Sogou Technology controls all shareholder voting rights in Sogou Information, has the power to direct the activities of Sogou Information, and is the primary beneficiary of Sogou Information, and Tencent and the other two shareholders of Sogou Information act as Sohu Technology’s nominees.

On March 24, 2014, Sogou purchased from China Web, pursuant to the Repurchase/put Option Agreement between Sogou and China Web, 14.4 million Series A Preferred Shares of Sogou, for an aggregate purchase price of $47.3 million.

Pursuant to the Shareholders Agreement, Sohu will hold approximately 52% of the total voting power and control the election of the Board of Directors of Sogou, assuming that the remaining repurchase options are exercised, Tencent’s non-voting Class B Ordinary Shares are converted to voting shares, and all share options under the Sogou 2010 Share Incentive Plan and all share options under an arrangement providing for Sogou share-based awards to be available for grants to Sohu management and key employees (the “Sohu Management Sogou Share Option Arrangement”) are granted and exercised. As Sohu is the controlling shareholder of Sogou, Sohu consolidates Sogou in the Sohu Group’s consolidated financial statements, and recognizes noncontrolling interest reflecting economic interests in Sogou held by shareholders other than Sohu.

Sohu’s Shareholding in Sogou

As of December 31, 2014, Sogou had outstanding a combined total of 357,444,213 ordinary shares and preferred shares held as follows:

(i)

Sohu:

132,817,250 Class A Ordinary Shares and 24,000,000 Series A Preferred Shares. Of the Class A Ordinary Shares, 5,617,250 shares are subject to purchase from Sohu under options held by Sohu management and key employees. All of the 24,000,000 Series A Preferred Shares are subject to repurchase by Sogou commencing March 16, 2014;

(ii)

Photon:

38,400,000 Series A Preferred Shares, of which 6,400,000 are subject to repurchase by Sogou commencing March 16, 2014;

(iii)

Tencent:

6,757,875 Class A Ordinary Shares, 65,431,579 Series B Preferred Shares and 79,368,421 non-voting Class B Ordinary Shares; and

(iv)	Various employees of Sogou and Sohu: 10,669,088 Class A Ordinary Shares.

Because no ordinary shares will be issued with respect to share options granted by Sogou until they are vested and exercised, share options granted by Sogou that have not vested and vested share options that have not yet been exercised are not included as outstanding shares of Sogou and have no impact on the Sohu Group’s basic net income per share. Unvested share options with performance targets achieved and vested share options that have not yet been exercised do, however, have a dilutive impact on the Sohu Group’s dilutive net income per share. See Note 22 - Net Income /(Loss) per Share.

Terms of Sogou Preferred Shares

In connection with the Sogou-Tencent Transactions, Sogou’s shareholders adopted a Fifth Amended and Restated Memorandum of Association and Second Amended and Restated Articles of Association (together, the “Revised Sogou Memorandum and Articles”), which became effective on September 16, 2013. The following is a summary of some of the key terms of the Sogou Series A Preferred Shares and Series B Preferred Shares (collectively, the “Sogou Preferred Shares”) under the Revised Sogou Memorandum and Articles.

Dividend Rights

Sogou may not declare or pay dividends on its Class A Ordinary Shares or Class B Ordinary Shares (collectively, “Ordinary Shares”) unless the holders of the Sogou Preferred Shares then outstanding first receive a dividend on each outstanding Preferred Share in an amount at least equal to the sum of (i) the dividends that would have been payable to the holder of such Preferred Share if such share had been converted into Ordinary Shares, at the then-applicable conversion rate, immediately prior to the record date for such dividend, and (ii) all accrued and unpaid Accruing Dividends. “Accruing Dividends” are calculated from the date of issuance of the Series A Preferred Shares at the rate per annum of $0.0375 per Series A Preferred Share and from the date of issuance of the Series B Preferred Shares at the rate per annum of $0.411 per Series B Preferred Share.

Liquidation Rights

In the event of any “Liquidation Event,” such as the liquidation, dissolution or winding up of Sogou, a merger or consolidation of Sogou resulting in a change of control, the sale of substantially all of Sogou’s assets or similar events, the holders of Series B Preferred Shares are entitled to receive an amount per share equal to the greater of (i) $6.847 plus any unpaid Accruing Dividends or (ii) such amount per share as would have been payable if the Series B Preferred Shares had been converted into Ordinary Shares prior the Liquidation Event, and holders of Series A Preferred Shares are entitled to receive, after payment to the holders of the Series B Preferred Shares but before any payment to holders of Ordinary Shares, an amount equal to the greater of (i) 1.3 times their original investment in the Series A Preferred Shares plus all accrued but unpaid Accruing Dividends or (ii) such amount per share as would be payable if the Series A Preferred Shares had been converted into Ordinary Shares immediately prior to the Liquidation Event.

Redemption Rights

The Sogou Preferred Shares are not redeemable at the option of the holders.

Conversion Rights

Each Sogou Preferred Share is convertible, at the option of the holder, at any time, and without the payment of additional consideration by the holder. Each Sogou Preferred Share is convertible into such number of Class A Ordinary Shares as is determined, in the case of Series A Preferred Shares, by dividing $0.625 by the then-effective conversion price for Series A Preferred Shares, which is initially $0.625, and, in the case of Series B Preferred Shares, by dividing $7.267 by the then-effective conversion price for Series B Preferred Shares, which is initially $7.267. The conversion prices of the Sogou Preferred Shares are subject to adjustment on a weighted average basis upon the issuance of additional equity shares, or securities convertible into equity shares, at a price per share less than $0.625, in the case of Series A Preferred Shares, or less than $7.267, in the case of Series B Preferred Shares, subject to certain customary exceptions, such as shares issued pursuant to the Sogou 2010 Share Incentive Plan. Each Sogou Preferred Share will be automatically converted into Class A Ordinary Shares of Sogou upon the closing of a qualified IPO of Sogou based on the then-effective conversion ratio of such Sogou Preferred Share, which is currently one-for-one for both Series A Preferred Shares and Series B Preferred Shares.

Voting Rights

Each holder of Sogou Preferred Shares is entitled to cast the number of votes equal to the number of Class A Ordinary Shares into which the Sogou Preferred Shares held by such holder are then convertible.

Other Rights

The holders of Sogou Preferred Shares have various other rights typical of preferred share investments.

Terms of Sogou Class A Ordinary Shares and Class B Ordinary Shares

The Class A Ordinary Shares and Class B Ordinary Shares have identical rights, except that Class B Ordinary Shares do not have voting rights unless the holders of at least a majority of the then outstanding Class B Ordinary Shares elect, by written notice to Sogou, to convert them into shares with voting rights.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References+ Details

Business Combinations

12 Months Ended

Dec. 31, 2014

Business Combinations [Abstract]

Business Combinations

19. Business Combinations

Sogou

Acquisition of Shi Ji Guang Su

On September 16, 2013, as part of the Sogou-Tencent Transactions, Sogou acquired from Tencent Shi Ji Guang Su, which conducts Soso search-related businesses, and other related assets for cash consideration of approximately $27.6 million (the “Shi Ji Guang Su Acquisition”). The Sohu Group began to consolidate Shi Ji Guang Su’s financial statements commencing September 16, 2013. As of December 31, 2014, Sogou had paid $27.6 million of the consideration for the Shi Ji Guang Su Acquisition.

The allocation of the consideration of the assets acquired and liabilities assumed based on their fair value on the date of Shi Ji Guang Su Acquisition was as follows (in thousands):


	As of September 16, 2013
Cash	$	3,249
Receivables		7,967
Fixed assets acquired		21,964
Goodwill		4,199
Identifiable intangible assets acquired		5,686
Liabilities		(15,447	)

Total	$	27,618

The fixed assets acquired in the Shi Ji Guang Su Acquisition consist primarily of computer equipment and hardware. The identifiable intangible assets acquired in the Shi Ji Guang Su Acquisition consist primarily of developed technologies, trademarks and domain names. These identifiable intangible assets were valued using the income approach. The excess of the purchase price over identifiable tangible and intangible assets acquired and identifiable liabilities assumed was recorded as goodwill.

Based on an assessment of Shi Ji Guang Su’s financial performance prior to the Shi Ji Guang Su Acquisition, Shi Ji Guang Su is not considered material to the Sohu Group. Thus the Group’s management concluded that the presentation of pro forma financial information with respect to the results of operations of the Sohu Group including Shi Ji Guang Su is not necessary.

Changyou

Acquisition of MoboTap

On July 16, 2014, Changyou, through a wholly-owned subsidiary, entered into an investment agreement with MoboTap Inc. (“MoboTap”), a Cayman Islands company which is the mobile technology developer behind the Dolphin Browser, MoboTap’s subsidiaries and variable interest entities, and MoboTap’s shareholders pursuant to which Changyou purchased from then existing shareholders of MoboTap at the closing, which took place on July 31, 2014, shares of MoboTap representing 51% of the equity interests in MoboTap on a fully-diluted basis for approximately $90.8 million in cash. In addition, Changyou has the right to purchase up to 10% of the equity interests in MoboTap from the noncontrolling shareholders, at a price of 20% below the IPO price, before a qualified IPO of MoboTap. If MoboTap achieves specified performance milestones for 2016 and certain specified key employees continue their employment with MoboTap at the time the milestones are achieved, but there has not been an IPO by MoboTap, the noncontrolling shareholders of MoboTap will have a one-time right to put to Changyou shares of MoboTap held by them, representing up to 15% of the equity interests in MoboTap, for an aggregate price of up to $53 million. The Sohu Group began to consolidate MoboTap’s financial statements commencing with the closing of the acquisition.

On the acquisition date, the allocation of the consideration of the assets acquired and liabilities assumed based on their fair values was as follows (in thousands):


	As of July 31, 2014
Cash consideration	$	90,830

Repurchase option		793
Identifiable intangible assets acquired		27,000
Goodwill		113,040
Other assets		6,714
Put option		(298	)
Liabilities assumed		(2,995	)
Noncontrolling interest		(53,424	)

Total	$	90,830

The acquired identifiable intangible assets represent the Dolphin Browser user base, technology and trademark, the useful lives of which were 2.4 years, 5.4 years and 10.4 years, respectively. The acquired user base was valued with the cost approach, and the acquired technology and trademark were valued with the income approach. Goodwill of $113.0 million primarily represents the expected synergies from combining the operations of Changyou and MoboTap, which are complementary to each other. In accordance with ASC 350, goodwill is not amortized but is tested for impairment and is not deductible for tax purposes. As of December 31, 2014, no measurement period adjustment had been recorded.

Based on an assessment of MoboTap’s financial performance conducted in connection with the acquisition, MoboTap was not considered material to the Sohu Group. Thus the Sohu Group’s management concluded that the presentation of pro forma financial information with respect to the results of operations of the Sohu Group including the acquired MoboTap was not necessary. The operating results of MoboTap, which are not significant to the Sohu Group, have been included in the Sohu Group’s consolidated financial statements since the acquisition date. As the Dolphin Browser serves as a gateway to a host of user activities on mobile devices and contributes to Changyou’s platform channel business, MoboTap is reported under the Changyou segment.

Acquisition of Doyo

In November 2013, Changyou acquired 100% of the equity interests in Doyo, a game resources portal, for fixed cash consideration of approximately $6.5 million, and variable cash consideration up to a maximum of $7.3 million, which is payable if and when Doyo achieved performance milestones specified in the acquisition agreement. Changyou’s management performed with the assistance of a third party valuer a valuation as of the date of acquisition of the variable cash consideration considering the possibility of Doyo’s achieving the milestones, and determined that the fair value was $4.8 million at the time of the acquisition. The Sohu Group began to consolidate Doyo’s financial statements upon the acquisition.

The allocation of the consideration of the assets acquired and liabilities assumed based on their historical carrying amounts was as follows (in thousands):


	As of November 29, 2013
Cash Consideration	$	6,521
Contingent Consideration		4,785

Total consideration		11,306

Tangible assets		1,324
Identifiable intangible assets acquired		3,620
Goodwill		7,626
Liabilities assumed		(1,264	)

Total	$	11,306

Since Doyo primarily engages in the online advertising and traffic monetization business, which has similar economic characteristics with the 17173.com Website, Doyo is aggregated into the business associated with the 17173.com Website as a reporting unit. The excess of the purchase price over the tangible assets, identifiable intangible assets (mainly user base and domain names) acquired and liabilities assumed was recorded as goodwill relating to the business associated with the 17173.com Website. The acquired identifiable intangible assets were valued by various approaches, including the income approach, as appropriate. Total goodwill of $7.6 million primarily represents the expected synergies from combining operations of Changyou and Doyo, which are complementary to each other. In accordance with ASC 350, goodwill is not amortized but is tested for impairment and is not deductible for tax purposes. As of December 31, 2014, no measurement period adjustment had been recorded.

Prior to the acquisition, Doyo did not prepare its financial statements in accordance with U.S. GAAP. The Group determined that the cost of reconstructing the financial statements of Doyo for the periods prior to the acquisition outweighed the benefits. Based on a comparison of Doyo’s financial performance for the year preceding the acquisition and the Sohu Group’s financial performance for that year, the Sohu Group’s management determined that Doyo was not material to the Sohu Group. Thus the Group’s management believes the presentation of pro forma financial information with respect to the results of operations of the Sohu Group for the business combination is not necessary.

Changyou’s management reviewed the achievement of the performance milestones of Doyo as of December 31, 2014. Doyo’s performance had exceeded the milestone established for the year ended December 31, 2014, and considering the operations of Doyo as at December 31, 2014, management determined that there was a higher probability of Doyo’s achieving the milestone established for the year ended December 31, 2015 than that there was at the time of the acquisition. As a result, Changyou recorded a change in fair value of the contingent consideration of $1.2 million in the consolidated statements of comprehensive income in 2014. As of December 31, 2014, the carrying value of the contingent consideration amounted to $5.9 million.

Acquisition of RaidCall

On November 19, 2013, Changyou entered into an investment agreement with Beijing Kunlun Tech Co., Ltd. and certain of its affiliates (collectively, the “Kalends Group”), pursuant to which TalkTalk was incorporated in the British Virgin Islands and initially wholly-owned by the Kalends Group, RaidCall (HK) Limited (“RaidCall HK”) was incorporated in Hong Kong as a wholly-owned subsidiary of TalkTalk, and Beijing Changyou RaidCall Internet Technology Co., Ltd. (“Changyou RaidCall”) was incorporated in the PRC as a wholly-owned subsidiary of RaidCall HK. The Kalends Group then transferred to RaidCall HK and Changyou RaidCall all of the assets associated with a free social communication software platform, which is specifically designed for online gaming and music-related value-added services, that the Kalends Group operated through a series of Websites (the “RaidCall Business”). On December 24, 2013, pursuant to the investment agreement, Changyou acquired 62.5% of the equity interests, on a fully-diluted basis, in TalkTalk for total cash consideration of $47.6 million. Of the total consideration, $27.6 million was paid to purchase from the Kalends Group a portion of the ordinary shares of TalkTalk held by the Kalends Group and $20.0 million was injected for newly-issued ordinary shares of TalkTalk. Also effective upon the closing of the transaction, 15% of the equity interests of TalkTalk on a fully-diluted basis were reserved for grants of equity incentive awards to key employees associated with RaidCall and the Kalends Group continued to hold the remaining 22.5% of the equity interests on a fully-diluted basis.

On the acquisition date, the allocation of the consideration of the assets acquired and liabilities assumed based on their fair values was as follows (in thousands):


	As of December 24, 2013
Cash Consideration	$	47,627

Tangible assets		20,016
Identifiable intangible assets acquired		17,888
Goodwill		33,740
Fair value of noncontrolling interest		(17,172	)
Liability assumed		(6,845	)

Total	$	47,627

The acquired identifiable intangible assets were valued by the income approach. The excess of the purchase price over the tangible assets, identifiable intangible assets (consisting primarily of software technology and domain name) acquired and liabilities assumed was recorded as goodwill relating to the Changyou segment. Goodwill of $33.7 million primarily represents synergies between Changyou’s existing online game business and the RaidCall Business that had been expected to result from an enhancement of game players’ experience through Changyou’s offering of the RaidCall communications tool in Changyou’s online games. In accordance with ASC 350, goodwill is not amortized but is tested for impairment and is not deductible for tax purposes. As of December 31, 2014, no measurement period adjustment had been recorded.

Prior to the acquisition, the RaidCall Business did not prepare its financial statements in accordance with U.S. GAAP. The Group determined that the cost of reconstructing the financial statements of the RaidCall Business for the periods prior to the acquisition outweighed the benefits. Based on a comparison of the RaidCall Business’s financial performance for the year preceding the acquisition and the Sohu Group’s financial performance for that year, the Sohu Group’s management determined that the RaidCall Business was not material to the Sohu Group. Thus the Group’s management believes the presentation of pro forma financial information with respect to the results of operations of the Sohu Group for the business combination is not necessary.

In 2014, Changyou’s management concluded that RaidCall was unable to provide the expected synergies with Changyou’s online games business. Accordingly, Changyou fully impaired the goodwill and intangible assets generated in the acquisition of the RaidCall business (See Note-11 Goodwill and Note-10 Intangible Assets, Net).

Acquisition of 7Road

On May 11, 2011, Changyou acquired 68.258% of the equity interests of Shenzhen 7Road for fixed cash consideration of approximately $68.3 million, plus additional variable cash consideration of up to a maximum of $32.8 million that was contingent upon the achievement of specified performance milestones through December 31, 2012. Shenzhen 7Road is primarily engaged in Web game operations, through third party joint operators, and development. The Company began to consolidate Shenzhen 7Road’s financial statements on June 1, 2011. The purpose of the acquisition was to accelerate Changyou’s position in China’s online games industry and add a new category of games to Changyou’s growing product portfolio. On the acquisition date, the allocation of the consideration of the assets acquired and liabilities assumed based on their fair value was as follows:


	As of June 1, 2011
Cash consideration	$	68,258
Contingent consideration		28,051

Total consideration		96,309

Receivables		7,440
Other tangible assets		22,213
Completed game		20,837
Games under development		3,561
Other identifiable intangible assets acquired		986
Goodwill		103,366
Liabilities assumed		(8,983	)
Fair value of noncontrolling interest and put option		(53,111	)

Total	$	96,309

The excess of the purchase price over tangible assets, identifiable intangible assets acquired, and liabilities assumed was recorded as goodwill relating to the Changyou segment. Charges for impairment of acquired intangible assets for the years ended December 31, 2012, 2013 and 2014 were $0.6 million, nil and nil, respectively. The acquired identifiable intangible assets were valued by various approaches, including the income approach and the replacement cost approach, as appropriate.

The fair value of non-controlling interest in Shenzhen 7Road was determined mainly based on the number of shares held by non-controlling shareholders and the equity value close to the acquisition date, taking into consideration other factors, as appropriate. If Shenzhen 7Road achieved specified performance milestones and 7Road (after the 7Road Reorganization) did not complete an initial public offering, the non-controlling shareholders had the right to put their equity interests in 7Road to Changyou at a predetermined price agreed upon at the acquisition date (“the put option”). In accordance with ASC480, Changyou measured this non-controlling interest and a put option at their acquisition-date fair values. An independent valuation firm was hired to determine the fair values upon the acquisition date.

The agreement for the acquisition of Shenzhen 7Road included a contingent consideration arrangement that required additional consideration to be paid by Changyou based on the financial performance of Shenzhen 7Road over a period through December 31, 2012. The range of the undiscounted amounts the Company could have paid under the contingent consideration provisions of the agreement was between nil and $32.8 million. The fair value of the contingent consideration recognized on the acquisition date of $28.1 million was estimated by an independent valuation firm, with the income approach applied. There were no indemnification assets involved. As of the end of 2012, 7Road had exceeded the financial performance milestones and as a result changes in fair value of the contingent consideration of $2.2 million were recognized in other expense for the year ended December 31, 2012. Total identifiable intangible assets acquired upon acquisition mainly included a completed game, games under development and other identifiable intangible assets acquired, including a non-compete agreement, of $179,000, and relationship with operators of $807,000. The games under development are subject to amortization after completion. Completed game and other identifiable intangible assets acquired are amortized over an estimated average weighted useful life of five years. Total goodwill of $103.4 million primarily represents the expected synergies from combining operations of Shenzhen 7Road with those of Changyou, which were expected to be complementary to each other. In accordance with ASC350, goodwill is not amortized but is tested for impairment and is not deductible for tax purposes.

On May 1, 2013, Changyou entered into an agreement to acquire all of the ordinary shares of 7Road held by the non-controlling shareholders, representing 28.074% of the outstanding share capital of 7Road, and all of the equity interests in Shenzhen 7Road held by shareholders other than Gamease, for aggregate cash consideration of approximately $78.0 million. The acquisition closed on June 5, 2013. Effective with the closing, 7Road became an indirect wholly-owned subsidiary of Changyou, and Changyou’s VIE Gamease became the sole shareholder of 7Road’s VIE Shenzhen 7Road. As of December 31, 2013, Changyou had paid $76.0 million of the total cash consideration. As of December 31, 2014, the remaining $2.0 million was settled.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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+ Details

Mezzanine Equity-Noncontrolling Interest

12 Months Ended

Dec. 31, 2014

Mezzanine Equity-Noncontrolling Interest [Abstract]

Mezzanine Equity-Noncontrolling Interest

20. Mezzanine Equity-Noncontrolling Interest

Mezzanine Equity consisted of the noncontrolling interest in 7Road and a put option pursuant to which the noncontrolling shareholders would have had the right to put their ordinary shares in 7Road to Changyou at a pre-determined price if 7Road achieved specified performance milestones before the expiration of the put option and 7Road did not complete an IPO. The put option was due to expire in 2014. Since the occurrence of the sale was not solely within the control of Changyou, the noncontrolling interest was classified as mezzanine equity instead of permanent equity in the Sohu Group’s and Changyou’s consolidated financial statements.

Under ASC 480-10, the Sohu Group calculated, on an accumulative basis from the acquisition date, (i) the amount of accretion that would increase the balance of noncontrolling interest to its estimated redemption value over the period from the date of the Shenzhen 7Road acquisition to the earliest redemption date of the noncontrolling interest in 7Road and (ii) the amount of net profit attributable to noncontrolling shareholders of 7Road based on their ownership percentage. The carrying value of the noncontrolling interest as mezzanine equity was adjusted by an accumulative amount equal to the higher of (i) and (ii).

For the years ended December 31, 2014, 2013 and 2012, accretion charges of nil, $17.8 million and $11.2 million, respectively, were recorded in the Sohu Group’s statements of comprehensive income as net income attributable to the mezzanine-classified noncontrolling interest shareholders of 7Road. There was no associated accretion in 2014, as no mezzanine equity existed after Changyou’s acquisition on June 5, 2013 of all of the ordinary shares of 7Road held by the noncontrolling shareholders.

Noncontrolling Interest

12 Months Ended

Dec. 31, 2014

Noncontrolling Interest [Abstract]

Noncontrolling Interest

21. Noncontrolling Interest

The primary majority-owned subsidiaries and VIEs of the Sohu Group which are consolidated in its consolidated financial statements but with noncontrolling interest recognized are Sogou and Changyou.

Noncontrolling Interest for Sogou

Since Sohu controls the election of the Board of Directors of Sogou, Sohu is Sogou’s controlling shareholder. Therefore, Sogou’s financial results have been consolidated with those of Sohu for all periods presented. To reflect the economic interest in Sogou held by shareholders other than Sohu (the “Sogou noncontrolling shareholders”), Sogou’s net income /(loss) attributable to the Sogou noncontrolling shareholders is recorded as noncontrolling interest in the Sohu Group’s consolidated statements of comprehensive income. Sogou’s cumulative results of operations attributable to the Sogou noncontrolling shareholders, along with changes in shareholders’ equity /(deficit) and adjustment for share-based compensation expense in relation to those share-based awards which are unvested and vested but not yet settled and the Sogou noncontrolling shareholders’ investments in Sogou Preferred Shares and Ordinary Shares are accounted for as a noncontrolling interest classified as permanent equity in the Sohu Group’s consolidated balance sheets, as the Sohu Group has the right to reject a redemption requested by the noncontrolling interest. These treatments are based on the terms governing investment, and on the terms of the classes of Sogou shares held, by the noncontrolling shareholders in Sogou.

Noncontrolling Interest for Changyou

Noncontrolling Interest in the Consolidated Balance Sheets

As of December 31, 2014 and 2013, noncontrolling interest in the consolidated balance sheets was $487.2 million and $510.0 million, respectively.


	As of December 31,
	2013		2014
Sogou	$	199,059	$	145,538
Changyou		307,898		341,707
Others		3,058		0

Total	$	510,015	$	487,245

Noncontrolling Interest of Sogou

As of December 31, 2014 and 2013, noncontrolling interest of Sogou of $145.5 million and $199.1 million, respectively, was recognized in the Sohu Group’s consolidated balance sheets, representing Sogou’s cumulative results of operations attributable to shareholders other than Sohu, Sogou’s share-based compensation expense, and the investments of shareholders other than Sohu in Preferred Shares and Ordinary Shares of Sogou, the adjustment of the investment basis of shareholders other than Sohu due to the special dividend paid to holders of Series A Preferred Shares of Sogou on September 17, 2013, the repurchase of Sogou Series A Preferred Shares from China Web on March 24, 2014, and Sogou’s repurchase of Class A Ordinary Shares from noncontrolling shareholders in June 2014.

Noncontrolling Interest of Changyou

As of December 31, 2014 and 2013, noncontrolling interest of Changyou of $341.7 million and $307.9 million, respectively, was recognized in the Sohu Group’s consolidated balance sheets, representing as of both dates a 32% economic interest in Changyou’s net assets held by shareholders other than Sohu and reflecting the reclassification of Changyou’s share-based compensation expense from shareholders’ additional paid-in capital to noncontrolling interest.

Noncontrolling Interest in the Consolidated Statements of Comprehensive Income

For the years ended December 31, 2014, 2013 and 2012, net income/ (loss) attributable to the noncontrolling interest in the consolidated statements of comprehensive income was negative $32.3 million, positive $82.0 million and positive $78.8 million, respectively.


	Year Ended December 31,
	2012			2013			2014
Sogou	$	(10,905	)	$	(5,884	)	$	(14,202	)
Changyou		89,625			87,289			(18,873	)
Others		117			639			766

Total	$	78,837		$	82,044		$	(32,309	)

Noncontrolling Interest of Sogou

For the years ended December 31, 2014, 2013 and 2012, respectively, net loss attributable to the noncontrolling interest of Sogou was recognized in the Sohu Group’s consolidated statements of comprehensive income, representing Sogou’s net loss attributable to shareholders other than Sohu.

Noncontrolling Interest of Changyou

For the years ended December 31, 2014, 2013 and 2012, respectively, net income /(loss) attributable to the noncontrolling interest of Changyou, representing the 32% economic interest in Changyou attributable to shareholders other than Sohu for both periods, was recognized in the Sohu Group’s consolidated statements of comprehensive income.

- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

+ References+ Details

Net Income /(Loss) per Share

12 Months Ended

Dec. 31, 2014

Net Income /(Loss) per Share [Abstract]

Net Income /(Loss) per Share

22. Net Income /(Loss) per Share

Basic net income /(loss) per share is computed using the weighted average number of common shares outstanding during the period. Diluted net income /(loss) per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares comprise shares issuable upon the exercise or settlement of share-based awards using the treasury stock method. The dilutive effect of share-based awards with performance requirements is not considered before the performance targets are actually met. The computation of diluted net income /(loss) per share does not assume conversion, exercise, or contingent issuance of securities that would have an anti-dilutive effect (i.e. an increase in earnings per share amounts or a decrease in loss per share amounts) on net income /(loss) per share. For the year ended December 31, 2014, 111,000 common shares potentially issuable upon the exercise or settlement of share-based awards using the treasury stock method were anti-dilutive and excluded from the denominator for calculation of diluted net loss per share.

Additionally, for purposes of calculating the numerator of diluted net income /(loss) per share, the net income /(loss) attributable to the Sohu Group is adjusted as follows. The adjustment will not be made if there is an anti-dilutive effect.

(1)

In the calculation of the Sohu Group’s diluted net income /(loss) per share, assuming a dilutive effect, the percentage of the Sohu Group’s shareholding in Sogou was calculated by treating convertible preferred shares issued by Sogou as having been converted at the beginning of the period and unvested share options with the performance targets achieved as well as vested but unexercised share options as having been exercised during the period. The dilutive effect of share-based awards with a performance requirement was not considered before the performance targets were actually met. The effect of this calculation is presented as “incremental dilution from Sogou” in the table below. Assuming an anti-dilutive effect, all of these Sogou shares and share options are excluded from the calculation of the Sohu Group’s diluted income /(loss) per share. As a result, Sogou’s net income /(loss) attributable to the Sohu Group on a diluted basis equals the number used for the calculation of the Sohu Group’s basic net income /(loss) per share.

For the year ended December 31, 2014, all of these Sogou shares and share options had a dilutive effect, and therefore were included in the calculation of the Sohu Group’s diluted net loss per share. This impact is presented as “incremental dilution from Sogou” in the table below.

(2)

In the calculation of the Sohu Group’s diluted net income /(loss) per share, assuming a dilutive effect, all of Changyou’s existing unvested restricted share units, and vested restricted share units that have not yet been settled, are treated as vested and settled by Changyou under the treasury stock method, causing the percentage of the weighted average number of shares held by Sohu in Changyou to decrease. As a result, Changyou’s net income /(loss) attributable to the Sohu Group on a diluted basis decreased accordingly. The effect of this calculation is presented as “incremental dilution from Changyou” in the table below. Assuming an anti-dilutive effect, all of these Changyou restricted share units are excluded from the calculation of the Sohu Group’s diluted net income /(loss) per share. As a result, Changyou’s net income /(loss) attributable to the Sohu Group on a diluted basis equals the number used for the calculation of the Sohu Group’s basic net income /(loss) per share.

For the year ended December 31, 2014, all of these Changyou restricted share units had an anti-dilutive effect, and therefore were excluded from the calculation of the Sohu Group’s diluted net loss per share, and “incremental dilution from Changyou” in the table below was zero.

As discussed in Note 1 - Organization and Nature of Operations, on June 29, 2012, Sohu purchased 24.0 million Sogou Series A Preferred Shares from Alibaba, and this transaction gave rise to a deemed dividend amounting to $14.2 million, which was the difference between the price Sohu paid to Alibaba for the Series A Preferred Shares and the carrying amount of these 24.0 million Series A Preferred Shares in the Group’s consolidated financial statements. This deemed dividend has been subtracted from Net income attributable to Sohu.com Inc. for the year ended December 31, 2012 in the table below, to revise the historical inappropriate treatment when calculating the basic and diluted net income per share attributable to Sohu.com Inc.

The portion of the special dividend paid by Sogou on September 17, 2013 to holders of Series A Preferred Shares of Sogou other than Sohu, in the amount of $139.7 million, is a payment to noncontrolling preferred shareholders, of which Sohu, as a holder of ordinary shares of Sogou, is deemed to have contributed $82.4 million. This $82.4 million has also been subtracted from Net income attributable to Sohu.com Inc. for the year ended December 31, 2013 to arrive at net income available to ordinary shareholders in the calculation of net income per share attributable to Sohu.com Inc.

On March 24, 2014 Sogou purchased from China Web 14.4 million Series A Preferred Shares of Sogou for an aggregate purchase price of $47.3 million. The transaction gave rise to a deemed dividend amounting to $27.7 million, which was deemed to have been contributed by Sohu, as a holder of ordinary shares of Sogou, for the difference between the price Sogou paid to China Web for the Series A Preferred Shares and the carrying amount of these 14.4 million Series A Preferred Shares in the Group’s consolidated financial statements. This deemed dividend has been subtracted from net income attributable to Sohu.com Inc. for the year ended December 31, 2014 in the table below when calculating the basic and diluted net loss per share attributable to Sohu.com Inc.

The following table presents the calculation of the Sohu Group’s basic and diluted net income /(loss) per share (in thousands, except per share data).


	Year Ended December 31,
	2012			2013			2014
Numerator:
Net income /(loss) attributable to Sohu.com Inc., basic (after subtracting the dividend or deemed dividend to noncontrolling Sogou Series A Preferred shareholders)	$	72,940		$	(15,298	)	$	(166,657	)
Effect of dilutive securities:
Incremental dilution from Sogou		(6,629	)		(2,138	)		(3,919	)
Incremental dilution from Changyou		(2,453	)		(826	)		0

Net income /(loss) attributable to Sohu.com Inc., diluted	$	63,858		$	(18,262	)	$	(170,576	)

Denominator:
Weighted average basic common shares outstanding		38,038			38,255			38,468
Effect of dilutive securities:
Share options and restricted share units		354			247			0

Weighted average diluted common shares outstanding	$	38,392		$	38,502		$	38,468

Basic net income /(loss) per share attributable to Sohu.com Inc.	$	1.92		$	(0.40	)	$	(4.33	)

Diluted net income /(loss) per share attributable to Sohu.com Inc.	$	1.66		$	(0.47	)	$	(4.43	)

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Profit Appropriation

12 Months Ended

Dec. 31, 2014

Profit Appropriation [Abstract]

Profit Appropriation

24. Profit Appropriation

The Sohu Group’s China-based subsidiaries and VIEs are required to make appropriations to certain non-distributable reserve funds.

In accordance with the China Foreign Investment Enterprises laws, those of the Group’s China-based subsidiaries that are considered under PRC law to be WFOEs are required to make appropriations from their after-tax profit as determined under generally accepted accounting principles in the PRC (the “after-tax-profit under PRC GAAP”) to non-distributable reserve funds, including (i) a general reserve fund, (ii) an enterprise expansion fund, and (iii) a staff bonus and welfare fund. Each year, at least 10% of the after-tax-profit under PRC GAAP is required to be set aside as general reserve fund until such appropriations for the fund equal 50% of the registered capital of the applicable entity. The appropriation for the other two reserve funds is at the Group’s discretion as determined by the Board of Directors of each entity.

Pursuant to the China Company Laws, those of the Group’s China-based subsidiaries that are considered under PRC law to be domestically funded enterprises, as well as the Group’s VIEs, are required to make appropriations from their after-tax-profit under PRC GAAP to non-distributable reserve funds, including a statutory surplus fund and a discretionary surplus fund. Each year, at least 10% of the after-tax-profit under PRC GAAP is required to be set aside as statutory surplus fund until such appropriations for the fund equal 50% of the registered capital of the applicable entity. The appropriation for the discretionary surplus fund is at the Company’s discretion as determined by the Board of Directors of each entity.

Upon certain regulatory approvals and subject to certain limitations, the general reserve fund and the statutory surplus fund can be used to offset prior year losses, if any, and can be converted into paid-in capital of the applicable entity.

For the years ended December 31, 2014, 2013 and 2012, the amount of profits contributed to these funds by the Group totaled at $4.9 million, $3.0 million and $0.4 million, respectively.

As a result of these and other restrictions under PRC laws and regulations, the Group’s China-based subsidiaries and VIEs are restricted in their ability to transfer a portion of their net assets in the form of non-distributable reserve funds to the Company in the form of dividends, loans or advances. Even though the Company currently does not require any such dividends, loans or advances from its China-based subsidiaries and VIEs for working capital and other funding purposes, the Company may in the future require additional cash resources from its China-based subsidiaries and VIEs due to changes in business conditions, to fund future acquisitions and development, or to declare and pay dividends to or make distributions to its shareholders.

Concentration Risks

12 Months Ended

Dec. 31, 2014

Concentration Risks [Abstract]

Concentration Risks

25. Concentration Risks

Because its operations are substantially conducted in the PRC, the Sohu Group is subject to PRC-related political, economic and legal risks. Besides these risks, the Sohu Group may also have the following concentration risks.

Operation Risk

For the years ended December 31, 2014, 2013 and 2012, there are no revenues from clients that individually represent greater than 10% of the total revenues.

For the year ended December 31, 2014, 25% of the Sohu Group’s total revenue and 63% of the Sohu Group’s online game revenue was derived from a single massively multi-player online role-playing game called TLBB, which was launched in May 2007.

Financial instruments that potentially subject the Sohu Group to concentration risks consist primarily of cash and cash equivalents, restricted time deposits, short-term investments and investments in debt securities. Cash and cash equivalents in Sohu Group are mainly denominated in RMB and in U.S. dollars. Restricted time deposits, short-term investments and investments in debt securities are denominated in RMB. The Group may experience economic losses and negative impacts on earnings and equity as a result of fluctuations in the exchange rate between the U.S. dollar and the RMB. Moreover, the Chinese government imposes controls on the convertibility of RMB into foreign currencies and, in certain cases, the remittance of currency out of the PRC. The Group may experience difficulties in completing the administrative procedures necessary to obtain and remit foreign currency.

Credit Risk

As of December 31, 2014, approximately 46% of the Sohu Group’s cash and cash equivalents were held in 15 financial institutions in China. The remaining cash and cash equivalents were mainly held in financial institutions in the Hong Kong, U.S., and Korea.

As of December 31, 2013, approximately 48% of the Sohu Group’s cash and cash equivalents were held in 16 financial institutions in China. The remaining cash and cash equivalents were mainly held in financial institutions in the Hong Kong, U.S., and India.

The Sohu Group holds its cash and bank deposits at Chinese financial institutions that are among the largest and most respected in the PRC and at international financial institutions with high ratings from internationally-recognized rating agencies. The management chooses these institutions because of their reputations and track records for stability, and their known large cash reserves, and management periodically reviews these institutions’ reputations, track records, and reported reserves.

Management expects that any additional institutions that the Sohu Group uses for its cash and bank deposits will be chosen with similar criteria for soundness. As a further means of managing its credit risk, the Sohu Group holds its cash and bank deposits in a number of different financial institutions. As of December 31, 2014 and 2013, the Sohu Group held its cash and bank deposits in different financial institutions and held no more than approximately 24% and 25%, respectively, of its total cash at any single institution.

Under PRC law, it is generally required that a commercial bank in the PRC that holds third party cash deposits protect the depositors’ rights over and interests in their deposited money; PRC banks are subject to a series of risk control regulatory standards; and PRC bank regulatory authorities are empowered to take over the operation and management of any PRC bank that faces a material credit crisis.

For the credit risk related to accounts receivable, the Sohu Group performs ongoing credit evaluations of its customers and, if necessary, maintains reserves for potential credit losses. Historically, such losses have been within management’s expectations.

- Definition

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

+ References+ Details

Restricted Net Assets

12 Months Ended

Dec. 31, 2014

Restricted Net Assets [Abstract]

Restricted Net Assets

26. Restricted Net Assets

Relevant PRC law and regulations permit payment of dividends by PRC-based operating entities only out of their retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. In addition, a PRC-based operating entity is required to annually appropriate 10% of net after-tax income to the statutory surplus reserve fund (see Note 24) prior to payment of any dividends, unless such reserve funds have reached 50% of the entity’s registered capital. As a result of these and other restrictions under PRC law and regulations, PRC-based operating entities are restricted in their ability to transfer a portion of their net assets to the Company either in the form of dividends, loans or advances. Even though the Company currently does not require any such dividends, loans or advances from PRC-based operating entities for working capital and other funding purposes, the Company may in the future require additional cash resources from PRC-based operating entities due to changes in business conditions, to fund future acquisitions and development, or to declare and pay dividends to or distribution to its shareholders.

Schedule I - Condensed Financial Information of Registrant

12 Months Ended

Dec. 31, 2014

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF REGISTRANT [Abstract]

Schedule I - Condensed Financial Information of Registrant

SCHEDULE I – CONDENSED FINANCIAL INFORMATION OF REGISTRANT

SOHU.COM INC.

CONDENSED BALANCE SHEETS

(In thousands)


	As of December 31,
	2013			2014
ASSETS
Current assets:
Cash and cash equivalents	$	35,659		$	23,189
Prepaid and other current assets		194			1,186
Due from subsidiaries and variable interest entities		3,806			3,806

Total current assets		39,659			28,181
Interests in subsidiaries and variable interest entities		1,294,104			1,176,914

Total assets	$	1,333,763		$	1,205,095

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Accrued liabilities	$	7,058		$	3,434

Total current liabilities		7,058			3,434

Shareholders’ equity:
Common stock: $0.001 par value per share (75,400 shares authorized; 38,326 shares and 38,507 shares, respectively, issued and outstanding as of December 31, 2013 and 2014)		44			44
Additional paid-in capital		601,633			650,148
Treasury stock (5,889 shares as of both December 31, 2013 and 2014)		(143,858	)		(143,858	)
Accumulated other comprehensive income		116,304			109,402
Retained earnings		752,582			585,925

Total shareholders’ equity		1,326,705			1,201,661

Total liabilities and shareholders’ equity	$	1,333,763		$	1,205,095

SOHU.COM INC.

CONDENSED STATEMENTS OF COMPREHENSIVE INCOME

(In thousands)


	Year Ended December 31,
	2012			2013			2014
Revenues	$	0		$	0		$	0
Cost of revenues		0			0			0

Gross profit		0			0			0

Operating expenses:
General and administrative		5,316			10,747			7,829

Operating loss		(5,316	)		(10,747	)		(7,829	)

Equity in profit /(loss) of subsidiaries and variable interest entities		98,478			90,676			(129,324	)
Other expense		158			0			(28	)
Interest income		18			36			76

Income /(loss) before income tax expense		93,338			79,965			(137,105	)
Income tax expense		6,179			12,840			1,805
Net income /(loss)		87,159			67,125			(138,910	)

Other comprehensive income /(loss)		3,323			36,763			(6,903	)

Comprehensive income /(loss)	$	90,482		$	103,888		$	(145,813	)

SOHU.COM INC.

CONDENSED STATEMENTS OF CASH FLOWS

(In thousands)


	Year Ended December 31,
	2012			2013			2014
Cash flows from operating activities:
Net income /(loss)	$	87,159		$	67,125		$	(138,910	)
Adjustments to reconcile net income to net cash used in operating activities:
Investment income from subsidiaries and variable interest entities		(98,478	)		(90,676	)		129,324
Excess tax benefits from share-based payment arrangements		(5,591	)		0			0
Share-based compensation expense		1,325			886			1,120
Others		118			0
Changes in current assets and liabilities:
Prepaid and other current assets		111			206			(110	)
Taxes payable		5,354			2,771			(510	)
Accrued liabilities		(259	)		574			(3,996	)

Net cash used in operating activities		(10,261	)		(19,114	)		(13,082	)
Cash flows from investing activities:
Net cash repatriated from subsidiaries		7,706			0			0
Dividend received		18,009			30,000			0

Net cash provided by investing activities		25,715			30,000			0
Cash flows from financing activities:
Repurchase of common stock		(12,566	)		0			0
Issuance of common stock		790			1,915			612
Excess tax benefits from share-based payment arrangements		5,591			0			0

Net cash provided by /(used in) financing activities		(6,185	)		1,915			612

Net increase /(decrease) in cash and cash equivalents		9,269			12,801			(12,470	)
Cash and cash equivalents at beginning of year		13,589			22,858			35,659

Cash and cash equivalents at end of year	$	22,858		$	35,659		$	23,189

NOTES TO SCHEDULE I – CONDENSED FINANCIAL INFORMATION OF SOHU.COM INC.

1.	The condensed financial statements of Sohu.com Inc. (the “Company”) have been prepared in accordance with U.S. GAAP.

The Company records its investment in subsidiaries under the equity method. Such investment and long-term loans to subsidiaries are presented on the balance sheets as interests in subsidiaries and consolidated VIEs and the profit of the subsidiaries is presented as equity in profit of subsidiaries and consolidated VIEs on the statements of comprehensive income.

For VIEs where the Company is the primary beneficiary, the amount of the Company’s investment is included on the balance sheets as interests in subsidiaries and consolidated VIEs, and the profit or loss of the subsidiaries and consolidated VIEs is included in equity in profit of subsidiaries and consolidated VIEs on the statements of comprehensive income.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in U.S. have been condensed or omitted. The footnote disclosures contain supplemental information relating to the operations of the Company and, as such, these statements should be read in conjunction with the notes to the Consolidated Financial Statements of the Company.

As of December 31, 2014 and 2013, there were no material contingencies, significant provisions of long-term obligations, or mandatory dividend or redemption requirements of redeemable stocks or guarantees of the Company, except for those which have been separately disclosed in the Consolidated Financial Statements, if any.

4.	On February 21, 2013, Sohu.com Limited distributed a $30 million cash dividend to Sohu.com Inc.

On August 13, 2012, Sohu.com Limited distributed a $10.0 million cash dividend to Sohu.com Inc. On August 6, 2012, Changyou declared a special one-time cash dividend of $1.90 per ordinary share, or $3.80 per ADS. On September 21, 2012, Changyou paid out this special cash dividend of $201.0 million, with $128.0 million paid to and received by Sohu.com Limited and $8.0 million paid to and received by Sohu.com Inc.

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References+ Details

Summary of Significant Accounting Policies (Polices)

12 Months Ended

Dec. 31, 2014

Summary of Significant Accounting Policies [Abstract]

Accounting Standards

Accounting Standards

Use of Estimation

Use of Estimation

Basis of Consolidation and Recognition of Noncontrolling Interest

Basis of Consolidation and Recognition of Noncontrolling Interest

The consolidated financial statements include the accounts of Sohu and its wholly-owned and majority-owned subsidiaries and consolidated VIEs. All intercompany transactions are eliminated.

VIE Consolidation

Noncontrolling Interest Recognition

Noncontrolling Interest for Sogou

By virtue of these terms, Sogou’s losses have been and will be allocated in the following order:

(i)	net losses were allocated to holders of Sogou Class A Ordinary Shares and the holder of Sogou Class B Ordinary Shares until their basis in Sogou decreased to zero;

(ii)	additional net losses were allocated to holders of Sogou Series A Preferred Shares until their basis in Sogou decreased to zero;

(iii)

additional net losses will be allocated to the holder of Sogou Series B Preferred Shares until its basis in Sogou decreases to zero; and

(iv)	further net losses will be allocated between Sohu and noncontrolling shareholders based on their shareholding percentage in Sogou.

Net income from Sogou has been, and future net income from Sogou will be, allocated in the following order:

(i)	net income will be allocated between Sohu and noncontrolling shareholders based on their shareholding percentage in Sogou until their basis in Sogou increases to zero;

(ii)	additional net income will be allocated to the holder of Sogou Series B Preferred Shares to bring its basis back;

(iii)

additional net income will be allocated to holders of Sogou Series A Preferred Shares to bring their basis back;

(iv)	further net income will be allocated to holders of Sogou Class A Ordinary Shares and the holder of Sogou Class B Ordinary Shares to bring their basis back; and

(v)	further net income will be allocated between Sohu and noncontrolling shareholders based on their shareholding percentage in Sogou.

Noncontrolling Interest for Changyou

Basis of Presentation

Basis of Presentation

Reclassification of the Mobile Business to the Others Business

Segment Reporting

Segment Reporting

Revenue Recognition

Revenue Recognition

Online Advertising Revenues

Brand Advertising Revenues

Business Model

Currently the brand advertising business has three main types of pricing models, consisting of the Fixed Price model, the Cost Per Impression (“CPM”) model, and the E-commerce model.

Fixed Price model

Under the Fixed Price model, a contract is signed to establish a fixed price for the advertising services to be provided.

CPM model

E-commerce model

Revenue Recognition

Search and Web Directory Revenues

Search and Web directory services mainly include pay-for-click services, as well as online marketing services on Web directories operated by Sogou.

Pay-for-click Services

Online Marketing Services on Web Directories Operated by Sogou

Sogou Website Alliance

Online Game Revenues

Self-Operated Games

MMOGs

Mobile Games

Web Games

Proceeds from self-operated Web games are collected from game players through the sale of game points. All of Changyou’s self-operated Web games were developed in house.

Licensed Out Games

Others Revenues

Sohu

Sogou

Changyou

Others revenues attributable to Changyou are primarily generated from its platform channel business and others business.

Cost of Revenues

Cost of Revenues

Cost of Online Advertising Revenues

Cost of online advertising revenues includes cost of revenues from brand advertising services as well as cost of search and Web directory services.

Cost of Brand Advertising Revenues

Cost of brand advertising revenues mainly consists of content and license costs, bandwidth leasing costs, salary and benefits expense, and depreciation expense.

Cost of Search and Web Directory Revenues

Cost of Online Game Revenues

Cost of online game revenues mainly consists of salary and benefits expense, revenue-sharing payments, bandwidth leasing costs, and depreciation and amortization expense.

Cost of Revenues for Other Services

Product Development Expenses

Product Development Expenses

Sales and Marketing Expenses

Sales and Marketing Expenses

Sales and marketing expenses mainly consist of advertising and promotional expenditures, salary and benefits expense, travel expenses, and facility expenses.

General and Administrative Expenses

General and Administrative Expenses

General and administrative expenses mainly consist of salary and benefits expense, professional service expenses, facility expenses and travel expenses.

Share-based Compensation Expense

Share-based Compensation Expense

Sohu (excluding Sohu Video), Sogou, and Changyou Share-based Awards

Sohu Video Share-based Awards

7Road Share-based Awards

In the third quarter of 2013, 7Road granted to an additional 48 7Road employees the right to receive an annual cash bonus under Scheme II with the same terms as described above.

Changyou Employee Incentive Plans

Changyou Employee Incentive Plans

Taxation

Taxation

Income Taxes

PRC Withholding Tax on Dividends

PRC Value Added Tax and Business Tax

U.S. Corporate Income Tax

Uncertain Tax Positions

Net Income /(Loss) per Share

Net Income /(Loss) per Share

(1)

(2)

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Level 1 - observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 - include other inputs that are directly or indirectly observable in the market place.

Level 3 - unobservable inputs which are supported by little or no market activity.

Cash Equivalents

Cash Equivalents

The Sohu Group’s cash equivalents mainly consist of time deposits and money market funds with original maturities of three months or less.

Restricted time deposits

Restricted time deposits

Restricted time deposits are valued based on the prevailing interest rates in the market using the discounted cash flow method.

Short-term Investments

Short-term Investments

Accounts Receivable, Net

Accounts Receivable, Net

Available-for-Sale Securities

Available-for-Sale Securities

Equity Investments

Equity Investments

Long-Lived Assets

Long-Lived Assets

Long-lived assets include fixed assets, intangible assets and prepaid non-current assets.

Fixed Assets


Fixed Assets		Estimated Useful Lives (years)
Office buildings		36-47
Leasehold improvements		Lesser of term of the lease or the estimated useful lives of the assets
Building improvements		10
Vehicles		4-10
Office furniture		5
Computer equipment and hardware		2-4

Expenditure for maintenance and repairs is expensed as incurred.

Intangible Assets


Intangible Assets		Estimated Useful Lives (years)
Domain names and trademarks		4-30
Developed technologies		3-10
Computer software		1-5
Video content and license		4 months to 2 years, or over the applicable licensing period
Cinema advertising slot rights		over the contract terms
Operating rights for licensed games		over the contract terms

Prepaid non-current Assets

Impairment of Long-lived Assets

Goodwill

Goodwill

Mezzanine Equity-Noncontrolling Interest

Mezzanine Equity-Noncontrolling Interest

Comprehensive Income

Comprehensive Income

Functional Currency and Foreign Currency Translation

Functional Currency and Foreign Currency Translation

Functional Currency

Foreign Currency Translation

Effect of Recent Accounting Pronouncements

Effect of Recent Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2014

Summary of Significant Accounting Policies [Abstract]

Estimated useful lives of fixed assets


Fixed Assets		Estimated Useful Lives (years)
Office buildings		36-47
Leasehold improvements		Lesser of term of the lease or the estimated useful lives of the assets
Building improvements		10
Vehicles		4-10
Office furniture		5
Computer equipment and hardware		2-4

Estimated useful lives of intangible assets


Intangible Assets		Estimated Useful Lives (years)
Domain names and trademarks		4-30
Developed technologies		3-10
Computer software		1-5
Video content and license		4 months to 2 years, or over the applicable licensing period
Cinema advertising slot rights		over the contract terms
Operating rights for licensed games		over the contract terms

Segment Information (Tables)

12 Months Ended

Dec. 31, 2014

Segment Information [Abstract]

Segment operating information by segment


	Year Ended December 31, 2012
	Sohu
	Brand Advertising			Others			Sohu Sub-total			Sogou			Changyou			Eliminations			Consolidated
Revenues (1)	$	261,338		$	64,911		$	326,249		$	131,455		$	623,429		$	(13,932	)	$	1,067,201
Segment cost of revenues		(154,587	)		(39,929	)		(194,516	)		(70,541	)		(104,216	)		263			(369,010	)

Segment gross profit /(loss)	$	106,751		$	24,982			131,733			60,914			519,213			(13,669	)		698,191

SBC (2) in cost of revenues								(255	)		(87	)		(306	)		0			(648	)

Gross profit								131,478			60,827			518,907			(13,669	)		697,543

Operating expenses:
Product development								(63,885	)		(40,363	)		(71,901	)		0			(176,149	)
Sales and marketing								(137,975	)		(27,968	)		(60,313	)		13,669			(212,587	)
General and administrative								(31,404	)		(5,549	)		(32,331	)		0			(69,284	)
Goodwill impairment and impairment of intangible assets acquired as part of business acquisitions								0			0			(2,906	)		0			(2,906	)

SBC (2) in operating expenses								(4,554	)		(5,423	)		(3,363	)		22			(13,318	)

Total operating expenses								(237,818	)		(79,303	)		(170,814	)		13,691			(474,244	)

Operating profit /(loss)								(106,340	)		(18,476	)		348,093			22			223,299
Other income /(expense) (3)								141,842			78			(173	)		(136,325	)		5,422
Net interest income								11,290			348			13,639			0			25,277
Exchange difference								(64	)		(13	)		(558	)		0			(635	)

Income /(loss) before income tax benefit /(expense)								46,728			(18,063	)		361,001			(136,303	)		253,363

Income tax benefit /(expense)								(8,766	)		0			(67,405	)		0			(76,171	)

Net income /(loss)							$	37,962		$	(18,063	)	$	293,596		$	(136,303	)	$	177,192

Note

(1):

The elimination for segment revenues mainly consists of marketing services provided by the brand advertising segment (banner advertisements, etc.) to the Changyou segment.

Note

(2):

“SBC” stands for share-based compensation expense.

Note

(3):

The elimination for other income is primarily for the portion payable by Changyou to Sohu of a special one-time cash dividend paid by Changyou to its shareholders.


	Year Ended December 31, 2013
	Sohu
	Brand Advertising			Others			Sohu Sub-total			Sogou			Changyou			Eliminations			Consolidated
Revenues (1)	$	386,974		$	73,470		$	460,444		$	216,515		$	737,875		$	(14,560	)	$	1,400,274
Segment cost of revenues		(207,411	)		(37,285	)		(244,696	)		(109,024	)		(126,336	)		581			(479,475	)

Segment gross profit /(loss)	$	179,563		$	36,185			215,748			107,491			611,539			(13,979	)		920,799

SBC (2) in cost of revenues								(425	)		(49	)		(101	)		0			(575	)

Gross profit								215,323			107,442			611,438			(13,979	)		920,224

Operating expenses:
Product development								(85,066	)		(67,714	)		(119,434	)		729			(271,485	)
Sales and marketing								(196,625	)		(39,399	)		(128,756	)		14,199			(350,581	)
General and administrative								(38,567	)		(9,573	)		(56,567	)		(116	)		(104,823	)
SBC (2) in operating expenses								(2,831	)		(10,261	)		(1,173	)		4,411			(9,854	)

Total operating expenses								(323,089	)		(126,947	)		(305,930	)		19,223			(736,743	)

Operating profit /(loss)								(107,766	)		(19,505	)		305,508			5,244			183,481
Other income/(expense) (3)								168,420			2,713			3,613			(162,025	)		12,721
Net interest income								6,979			1,230			19,620			0			27,829
Exchange difference								(1,001	)		277			(5,936	)		0			(6,660	)

Income /(loss) before income tax benefit /(expense)								66,632			(15,285	)		322,805			(156,781	)		217,371

Income tax benefit /(expense)								(14,033	)		(6	)		(36,383	)		0			(50,422	)

Net income /(loss)							$	52,599		$	(15,291	)	$	286,422		$	(156,781	)	$	166,949

Note

(1):

The elimination for segment revenues mainly consists of marketing services provided by the brand advertising segment (banner advertisements, etc.) to the Changyou segment.

Note

(2):

“SBC” stands for share-based compensation expense.

Note

(3):

The elimination for other income is primarily for the portion paid to Sohu of a special dividend paid by Sogou to holders of its Series A Preferred Shares.


	Year Ended December 31, 2014
	Sohu
	Brand Advertising			Others			Sohu Sub-total			Sogou			Changyou			Eliminations			Consolidated
Revenues (1)	$	493,794		$	52,468		$	546,262		$	386,382		$	755,266		$	(14,833	)	$	1,673,077
Segment cost of revenues		(292,511	)		(27,524	)		(320,035	)		(163,426	)		(201,710	)		1,509			(683,662	)

Segment gross profit /(loss)	$	201,283		$	24,944			226,227			222,956			553,556			(13,324	)		989,415

SBC (2) in cost of revenues								(728	)		(1,092	)		(152	)		0			(1,972	)

Gross profit								225,499			221,864			553,404			(13,324	)		987,443

Operating expenses:
Product development								(93,227	)		(102,329	)		(193,044	)		4,297			(384,303	)
Sales and marketing								(220,479	)		(73,932	)		(241,202	)		14,744			(520,869	)
General and administrative								(43,640	)		(13,446	)		(104,663	)		(733	)		(162,482	)
Goodwill impairment and impairment of intangible assets acquired as part of business acquisitions								0			0			(52,282	)		0			(52,282	)
SBC (2) in operating expenses								(7,378	)		(62,950	)		(3,962	)		1,820			(72,470	)

Total operating expenses								(364,724	)		(252,657	)		(595,153	)		20,128			(1,192,406	)

Operating profit /(loss)							$	(139,225	)	$	(30,793	)	$	(41,749	)	$	6,804		$	(204,963	)
Other income /(expense)								8,369			2,462			4,112			(4,984	)		9,959
Net interest income								8,565			2,773			19,639			0			30,977
Exchange difference								(325	)		(149	)		(668	)		0			(1,142	)

Income /(loss) before income tax benefit /(expense)								(122,616	)		(25,707	)		(18,666	)		1,820			(165,169	)

Income tax benefit /(expense)								(3,557	)		0			(2,493	)		0			(6,050	)

Net income /(loss)							$	(126,173	)	$	(25,707	)	$	(21,159	)	$	1,820		$	(171,219	)

Note

(1):

The elimination for segment revenues mainly consists of revenues from marketing services provided by the brand advertising segment (banner advertisements, etc.) to the Changyou segment.

Note

(2):

“SBC” stands for share-based compensation expense.

Segment assets information by segment


	As of December 31, 2013
	Sohu		Sogou		Changyou		Eliminations			Consolidated
Cash and cash equivalents (1)	$	498,058	$	240,746	$	548,484	$	0		$	1,287,288
Accounts receivable, net		102,823		15,705		35,996		(182	)		154,342
Fixed assets, net		257,307		60,461		246,674		0			564,442
Total assets (2)	$	1,221,003	$	350,256	$	1,585,212	$	(157,756	)	$	2,998,715

Note

(1):

Note

(2):

The elimination for segment assets mainly consists of elimination of long-term investments in a subsidiary and consolidated VIEs.


	As of December 31, 2014
	Sohu		Sogou		Changyou		Eliminations			Consolidated
Cash and cash equivalents(1)	$	431,272	$	224,273	$	220,795	$	0		$	876,340
Accounts receivable, net		137,183		15,341		77,969		(92	)		230,401
Fixed assets, net		252,255		44,686		243,837		0			540,778
Total assets (2)	$	1,159,403	$	305,975	$	1,547,965	$	(146,334	)	$	2,867,009

Note

(1):

Note

(2):

The elimination for segment assets mainly consists of elimination of long-term investments in subsidiary and consolidated VIEs.

Share-based Compensation Expense (Tables)

12 Months Ended

Dec. 31, 2014

Share-based Compensation Expense [Abstract]

Share-based compensation expense recognized in costs and expenses


	Year Ended December 31,
Share-based compensation expense	2012		2013		2014
Cost of revenues	$	648	$	575	$	1,973
Product development expenses		5,210		4,638		24,982
Sales and marketing expenses		2,149		1,071		5,645
General and administrative expenses		5,959		4,145		41,843

	$	13,966	$	10,429	$	74,443

Share-based compensation expense recognized for share awards of Sohu (excluding Sohu Video), Sogou, Changyou and Sohu Video


	Year Ended December 31,
Share-based compensation expense	2012		2013		2014
For Sohu (excluding Sohu Video) share-based awards	$	6,052	$	3,799	$	4,410
For Sogou share-based awards (1)		4,548		5,435		61,918
For Changyou share-based awards		3,366		1,195		4,087
For Sohu Video share-based awards		0		0		4,028

	$	13,966	$	10,429	$	74,443

Other Income /(Expense) (Tables)

12 Months Ended

Dec. 31, 2014

Other Income /(Expense) [Abstract]

Other Income /(Expense)


	Year Ended December 31,
	2012			2013			2014
Government grant	$	665		$	4,959		$	3,618
Change in fair value of short-term investments		1,546			2,451			3,137
Change in fair value of put option		0			2,160			2,304
Investment income		5,633			4,507			2,039
Charitable donations		(175	)		(1,543	)		(683	)
Change in fair value of contingent consideration		(2,195	)		0			0
Others		(52	)		187			(456	)

	$	5,422		$	12,721		$	9,959

Balance Sheet Components (Tables)

12 Months Ended

Dec. 31, 2014

Balance Sheet Components [Abstract]

Balance sheet components


	As of December 31,
	2013			2014
Cash and cash equivalents
Cash	$	927,999		$	293,180
Cash equivalents		359,289			583,160

	$	1,287,288		$	876,340

Accounts receivable, net
Accounts receivable	$	161,143		$	234,469
Allowance for doubtful accounts:
Balance at the beginning of year		(7,590	)		(6,801	)
Additional provision for bad debt		(1,390	)		(2,029	)
Write-offs		643			3,137
Cash collection		1,536			1,625

Balance at the end of year		(6,801	)		(4,068	)

	$	154,342		$	230,401

Prepaid and other current assets
Prepaid content and license	$	40,745		$	58,331
Prepaid rental deposit		9,075			11,260
Prepaid cost of revenue		920			7,401
Interest receivable		11,079			6,689
Employee advances		5,566			5,619
Deferred tax assets		4,743			4,918
Film production fee invested into a third party		5,495			3,941
Advance to suppliers for Sogou’s others business		0			3,340
Prepaid office rental and facilities expenses		2,830			2,235
VAT refund receivable		2,118			1,416
Prepaid advertising and promotion fees		1,999			1,148
Prepaid professional fees		1,003			1,113
Prepaid fees for fixed assets		517			883
Refundable corporate income tax		20,835			0
Receivables related to the Sogou-Tencent Transactions		17,414			0
Short-term loan to a third party		2,460			0
Individual income tax receivable from employees for exercise or settlement of share-based awards		166			0
Others		5,037			8,410

	$	132,002		$	116,704

Prepaid non-current assets
Prepaid PRC income tax for the sale of assets associated with 17173.com by Sohu to Changyou	$	8,516		$	8,293
Others		1,011			640

	$	9,527		$	8,933

Other short-term liabilities
Deposit received from membership card buyers	$	29,985		$	59,623
Contract deposits from advertisers		12,052			14,889
Consideration payable for acquisitions		2,000			5,000
Early exercise of Sogou share options for trust arrangements		5,278			4,891
Government grant		3,732			4,864
Accrued liabilities to suppliers		2,542			2,470
Taxes payable for exercise or settlement of share-based awards		2,385			2,382
Accrued Business Tax arising from the sale of assets associated with 17173.com by Sohu to Changyou		1,670			1,669
Payables related to the Sogou-Tencent Transactions		7,785			0
Put option for Sogou Series A Preferred Shares		3,888			0
Bidding deposit for technological infrastructure and fitting-out of Changyou office building		1,560			0
Others		6,921			9,856

	$	79,798		$	105,644

Receipts in advance and deferred revenue
Receipts in advance relating to:
- brand advertising business	$	16,002		$	23,328
- search and Web directory business		44,709			60,271
- online game business		13,142			18,198
- others business		86			449

Total receipts in advance		73,939			102,246
Deferred revenue		39,389			25,494

	$	113,328		$	127,740

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2014

Fair Value Measurements [Abstract]

Financial instruments, measured at fair value


			Fair value measurements at reporting date using
Items	As of December 31, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Cash equivalents	$	359,289	$	0	$	359,289	$	0
Restricted time deposits		434,048		0		434,048		0
Short-term investments		2,827		0		2,827		0
Investments in debt securities		82,009		0		0		82,009

Total	$	878,173	$	0	$	796,164	$	82,009

Put option recognized as other short-term liability	$	3,888	$	0	$	0	$	3,888


			Fair value measurements at reporting date using
Items	As of December 31, 2014		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Cash equivalents	$	583,160	$	0	$	583,160	$	0
Restricted time deposits		426,748		0		426,748		0
Short-term investments		191,577		0		191,577		0
Available-for-sale equity securities		11,273		11,273		0		0

Total	$	1,212,758	$	11,273	$	1,201,485	$	0

Reconciliation of fair value measurements using significant unobservable inputs (level 3)


	Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
	Investments in Debt Securities			Put Option
Beginning balance at December 31, 2013	$	82,009		$	3,888

Transactions:
Initial recognition		0			0
Change in fair value		0			(2,304	)
Currency translation adjustment		(736	)		0
Financial instruments matured /exercised		(81,273	)		(1,584	)

Ending balance at December 31, 2014	$	0		$	0

Assets measured at fair value on nonrecurring basis


			Fair value measurements at reporting date using
Items	As of December 31, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Losses
Intangible assets, net	$	107,108	$	0	$	0	$	107,108		3,624
Goodwill		208,795		0		0		208,795		0

	$	315,903	$	0	$	0	$	315,903		3,624


			Fair value measurements at reporting date using
Items	As of December 31, 2014		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Losses
Intangible assets, net	$	110,691	$	0	$	0	$	110,691		20,168
Goodwill		303,426		0		0		303,426		33,801

	$	414,117	$	0	$	0	$	414,117		53,969

Fixed Assets (Tables)

12 Months Ended

Dec. 31, 2014

Fixed Assets [Abstract]

Fixed assets, net


	As of December 31,
	2013			2014
Fixed assets, net
Office buildings	$	419,025		$	417,512
Computer equipment and hardware		243,685			282,547
Leasehold and building improvements		51,317			55,792
Office furniture		7,878			11,608
Vehicles		4,174			5,093

Fixed assets, gross		726,079			772,552
Accumulated depreciation		(161,637	)		(231,774	)

	$	564,442		$	540,778

Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2014

Intangible Assets, Net [Abstract]

Finite-lived intangible assets by major class


	As of December 31, 2013
Items	Gross Carrying Amount		Accumulated Amortization			Impairment			Net Carrying Amount
Video content and license	$	109,703	$	(72,420	)	$	(13,576	)	$	23,707
Cinema advertising slot rights		87,210		(61,314	)		(4,115	)		21,781
Developed technologies		39,658		(14,928	)		(3,432	)		21,298
Operating rights for licensed games		25,588		(8,083	)		(7,244	)		10,261
Domain names and trademarks		22,276		(6,220	)		(543	)		15,513
Computer software		12,039		(5,731	)		(260	)		6,048
Others		16,760		(2,806	)		(5,454	)		8,500

Total	$	313,234	$	(171,502	)	$	(34,624	)	$	107,108


	As of December 31, 2014
Items	Gross Carrying Amount		Accumulated Amortization			Impairment			Net Carrying Amount
Video content and license	$	150,318	$	(115,356	)	$	(12,454	)	$	22,508
Cinema advertising slot rights		53,239		(37,360	)		0			15,879
Developed technologies		49,545		(21,855	)		(10,751	)		16,939
Domain names and trademarks		39,150		(8,675	)		(9,534	)		20,941
Operating rights for licensed games		33,464		(12,694	)		(8,917	)		11,853
Computer software		15,051		(9,428	)		(258	)		5,365
Others		32,198		(7,485	)		(7,507	)		17,206

Total	$	372,965	$	(212,853	)	$	(49,421	)	$	110,691

Expected amortization expense


For the year ending December 31,	(in thousands)
2015	$	54,405
2016		26,367
2017		8,935
2018		5,055
2019		3,741
Thereafter		12,188

Total expected amortization expense	$	110,691

Goodwill (Tables)

12 Months Ended

Dec. 31, 2014

Goodwill [Abstract]

Carrying value of goodwill by segment


	Sohu
	Brand Advertising			Others			Sogou			Changyou			Total
Balance as of December 31, 2012
Goodwill	$	58,035		$	15,942		$	2,047		$	140,122		$	216,146
Accumulated impairment losses		(35,788	)		(15,942	)		0			(5,201	)		(56,931	)

	$	22,247		$	0		$	2,047		$	134,921		$	159,215
Transactions in 2013
Acquisition of Soso search-related businesses from Tencent		0			0			4,157			0			4,157
Acquisition of Doyo		0			0			0			7,626			7,626
Acquisition of the RaidCall Business		0			0			0			33,740			33,740
Foreign currency translation adjustment		7			0			86			3,964			4,057

Balance as of December 31, 2013	$	22,254		$	0		$	6,290		$	180,251		$	208,795

Balance as of December 31, 2013
Goodwill	$	58,042		$	15,942		$	6,290		$	185,452		$	265,726
Accumulated impairment losses		(35,788	)		(15,942	)		0			(5,201	)		(56,931	)

	$	22,254		$	0		$	6,290		$	180,251		$	208,795

Transactions in 2014
Business acquisitions		15,866			0			0			113,040			128,906
Measurement period adjustment of goodwill for the acquisition of Soso search-related businesses from Tencent		0			0			42			0			42
Foreign currency translation adjustment		0			0			(23	)		(493	)		(516	)
Impairment losses		0			0			0			(33,801	)		(33,801	)

Balance as of December 31, 2014	$	38,120		$	0		$	6,309		$	258,997		$	303,426

Balance as of December 31, 2014
Goodwill	$	73,908		$	15,942		$	6,309		$	297,999		$	394,158
Accumulated impairment losses		(35,788	)		(15,942	)		0			(39,002	)		(90,732	)

	$	38,120		$	0		$	6,309		$	258,997		$	303,426

Taxation (Tables)

12 Months Ended

Dec. 31, 2014

Taxation [Abstract]

Components of income before income taxes


	Year ended December 31,
	2012			2013			2014
Income /(loss) before income tax expense
Income /(loss) from China operations	$	285,280		$	270,817		$	(129,349	)
Income /(loss) from non China operations		(31,917	)		(53,446	)		(35,820	)

Total income /(loss) before income tax expense	$	253,363		$	217,371		$	(165,169	)

Income tax expense applicable to China operations
Current income tax expense	$	58,137		$	31,444		$	23,295
Deferred tax		9,898			4,088			(20,637	)

Subtotal income tax expense applicable to China operations		68,035			35,532			2,658
Non China income tax expense		6,444			12,798			1,864
Non China withholding tax expense		1,692			2,092			1,528

Total income tax expense	$	76,171		$	50,422		$	6,050

Combined effects of the income tax exemption and reduction available


	Year Ended December 31,
	2012		2013		2014
Tax holiday effect	$	40,151	$	62,929	$	186
Basic net income per share effect		1.06		1.64		—

Reconciliation between the U.S. federal statutory rate and the Group's effective tax rate


	Year Ended December 31,
	2012			2013			2014
U.S. federal statutory rate:		34	%		35	%		35	%
Effect of tax holidays applicable to the subsidiaries and the consolidated VIEs		(16	%)		(29	%)		0	%
Tax differential from statutory rate applicable to the subsidiaries and the consolidated VIEs		(14	%)		(16	%)		(31	%)
Effect of withholding taxes		1	%		4	%		(3	%)
Changes in valuation allowance for deferred tax assets		17	%		28	%		(22	%)
Others		8	%		1	%		17	%

		30	%		23	%		(4	%)

Deferred tax assets and liabilities


	As of December 31,
	2013			2014
Deferred tax assets:
Net operating loss from operations	$	87,012		$	120,586
Accrued bonus and commissions		10,225			12,930
Intangible assets transfer		2,775			2,261
Share-based compensation		366			226
Fixed assets related		259			515
Others		1,388			2,199

Total deferred tax assets		102,025			138,717
Less: Valuation allowance		(91,662	)		(110,788	)

Net deferred tax assets	$	10,363		$	27,929

Deferred tax liabilities
Withholding tax for Dividend	$	(18,813	)	$	(22,356	)
Intangible assets from business acquisitions		(8,301	)		(3,472	)
Others		(4,036	)		(3,945	)

Total deferred tax liabilities	$	(31,150	)	$	(29,773	)

Uncertain tax positions


	As of December 31,
	2012		2013			2014
Beginning balance	$	3,089	$	3,096		$	24,369
Increases /(decrease) related to prior year tax positions		0		(154	)		146
Increases related to current year tax positions		7		21,427			0

Ending balance	$	3,096	$	24,369		$	24,515

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References+ Details

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2014

Commitments and Contingencies [Abstract]


As of December 31,	2015		2016		2017		2018		2019		Thereafter		Total Payments Required
Purchase of content and services-video		59,010		14,915		13,066		15,076		0		0		102,067
Purchase of bandwidth		53,121		4,011		3,306		2,490		108		0		63,036
Operating lease obligations (1)		25,563		14,421		5,285		2,000		1,473		411		49,153
Purchase of cinema advertisement slots rights		16,206		12,566		13,257		492		98		0		42,619
Expenditures for operating rights of licensed games with technological feasibility		7,484		9,401		5,100		11,750		0		0		33,735
Purchase of content and services-others		13,949		5,551		856		10		2		0		20,368
Interest payment commitment		6,845		6,484		3,614		0		0		0		16,943
Fees for operating rights of licensed games in development		5,554		150		0		0		0		0		5,704
Expenditures for rights to titles and characters of games in development		1,101		1,859		0		0		0		0		2,960
Others		2,449		318		25		0		0		0		2,792

Total Payments Required		191,282		69,676		44,509		31,818		1,681		411		339,377

Note

(1):

For the years ended December 31, 2014, 2013 and 2012, rental expense included in the operating lease was approximately $34.6 million, $29.5 million, and $16.2 million, respectively.

VIEs (Tables)

12 Months Ended

Dec. 31, 2014

VIEs [Abstract]

Financial information of consolidated VIEs


	As of December 31,
	2013		2014
ASSETS:
Cash and cash equivalents	$	112,316	$	39,534
Restricted time deposit		0		294
Short-term investments		2,460		0
Accounts receivable, net		95,595		129,881
Prepaid and other current assets		41,838		23,827
Intercompany receivables due from the Company’s subsidiaries		223,877		176,902

Total current assets		476,086		370,438

Fixed assets, net	$	8,190	$	12,597
Goodwill		139,478		154,774
Intangible assets, net		35,135		39,726
Other non-current assets		61,550		79,115

Total assets	$	720,439	$	656,650

LIABILITIES:
Accounts payable	$	16,167	$	3,495
Accrued and other short-term liabilities		343,834		131,615
Receipts in advance and deferred revenue		60,140		53,641
Intercompany payables due to the Company’s subsidiaries		12,059		259,009

Total current liabilities		432,200		447,760

Other long-term liabilities		9,560		25,262

Total liabilities	$	441,760	$	473,022


	As of December 31,
	2012		2013			2014
Net revenue	$	875,597	$	1,028,281		$	1,063,655
Net income /(loss)	$	81,857	$	(32,919	)	$	(90,840	)

Cash flows of Sohu’s VIEs


	Year ended December 31,
	2012			2013			2014
Net cash provided by /(used in) operating activities	$	(11,853	)	$	(715	)	$	29,344
Net cash used in investing activities		(3,599	)		(926	)		(27,306	)
Net cash provided by /(used in) financing activities	$	(474	)	$	1,476		$	18,535

Cash flows of Changyou’s VIEs


	Year ended December 31,
	2012			2013			2014
Net cash provided by operating activities	$	66,739		$	102,086		$	39,827
Net cash used in investing activities		(43,087	)		(53,925	)		(131,788	)
Net cash used in financing activities	$	(13,106	)	$	0		$	(793	)

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References+ Details

Sohu.com Inc. Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2014

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Sohu.com Inc.'s outstanding shares


	Number of Outstanding Shares
	As of December 31,
	2012			2013		2014
Common stock:
Balance, beginning of year		38,082			38,089		38,326
Issuance of common stock		257			237		181
Repurchase of common stock		(250	)		0		0

Balance, end of year		38,089			38,326		38,507

Sohu 2000 Stock Incentive Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share option activity


Options	Number Of Shares (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value (1) (in thousands)
Outstanding at January 1, 2014		147		$	18.87		1.39	$	7,958
Exercised		(35	)		17.97
Forfeited or expired		(2	)		16.81
Outstanding at December 31, 2014		110			19.2		0.41		3,737
Vested at December 31, 2014		110			19.2		0.41		3,737
Exercisable at December 31, 2014		110			19.2		0.41		3,737


Note (1):		The aggregate intrinsic value in the preceding table represents the difference between Sohu’s closing stock price of $53.18 on December 31, 2014 and the exercise price of share options. The total intrinsic value of share options exercised for the year ended December 31, 2014 was $1.8 million.

Significant ranges of outstanding and exercisable options


	Options Outstanding as of December 31, 2014						Options Exercisable as of December 31, 2014
Range of Exercise Price	Number Outstanding (in thousands)		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price		Number Exercisable (in thousands)		Weighted Average Exercise Price
$17.00 - $17.79		70		0.33	$	17.40		70	$	17.40
$20.78 - $22.86		40		0.56		22.34		40		22.34

		110						110

Restricted share unit activity


Restricted Share Units	Number of Units (in thousands)			Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2014		123		$	61.27
Vested		(121	)		61.27
Forfeited		(2	)		61.27

Unvested at December 31, 2014		0

Expected to vest thereafter		0

Sohu 2010 Stock Incentive Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Restricted share unit activity


Restricted Share Units	Number of Units (in thousands)			Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2014		123		$	84.82
Granted		36			67.57
Vested		(26	)		80.41
Forfeited		(66	)		83.81

Unvested at December 31, 2014		67			78.16

Expected to vest thereafter		49			71.59

Sogou 2010 Share Incentive Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share option activity


Options	Number Of Shares (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)
Outstanding at January 1, 2014		17,953		$	0.251
Granted		6,742			0.001
Exercised		(5,258	)		0.001
Forfeited or expired		(320	)		0.001

Outstanding at December 31, 2014		19,117			0.236		7.76

Vested at December 31, 2014 and expected to vest thereafter		6,636

Exercisable at December 31, 2014		4,619

Stock option assumptions

Granted to Employees

2012

2013

2014

Average risk-free interest rate

2.93%~3.21%

2.10%~2.87%

2.62%~3.05%

Exercise multiple

2~3

Expected forfeiture rate (post-vesting)

1.3%~11.9%

1.3%~6.0%

0%~12%

Weighted average expected option life

Volatility rate

50%~53%

47%~49%

49%~54%

Dividend yield

Fair value

0.72

0.67

5.85~6.35

Sogou's Share-based Awards to Sohu Management [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share option activity


Options	Number Of Shares (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)
Outstanding at January 1, 2014		3,880		$	0.625
Granted		1,622			0.625
Exercised		(1,291	)		0.625
Forfeited or expired		(46	)		0.625

Outstanding at December 31, 2014		4,165			0.625		7.44

Vested at December 31, 2014 and expected to vest thereafter		1,765

Exercisable at December 31, 2014		1,292

Stock option assumptions

Granted to Employees

2012

2013

2014

Average risk-free interest rate

2.93%~2.98%

2.10%~2.87%

2.62%~2.93%

Exercise multiple

2~3

Expected forfeiture rate (Post-vesting)

21.4%~27.0%

0%-8%

0%~8%

Weighted average expected option life

Volatility rate

50%

47%~48%

52%~54%

Dividend yield

Fair value

0.28~0.32

0.27~0.38

5.23

Changyou's Share-based Awards Granted after IPO [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Restricted share unit activity


Restricted Share Units	Number of Units (in thousands)			Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2014		218		$	14.46
Granted		180			13.71
Vested		(93	)		14.62
Forfeited		(85	)		13.63

Unvested at December 31, 2014		220			14.09

Expected to vest thereafter		213			14.10

Changyou 2014 Share Incentive Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Restricted share unit activity


Restricted Share Units	Number of Units (in thousands)		Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2014		0	$
Granted		2,416		12.64

Unvested at December 31, 2014		2,416		12.64

Expected to vest thereafter		2,416		12.64

Video 2011 Share Incentive Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock option assumptions


Assumptions Adopted	2014
Average risk-free interest rate		2.57	%
Exercise multiple		2.8
Expected forfeiture rate (post-vesting)		10	%
Weighted average expected option life		7.0
Volatility rate		60.6	%
Dividend yield		0	%
Fair value		0.82

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2014

Shi Ji Guang Su [Member]

Business Acquisition [Line Items]

Schedule of allocation of consideration of assets acquired and liabilities assumed based on fair values


	As of September 16, 2013
Cash	$	3,249
Receivables		7,967
Fixed assets acquired		21,964
Goodwill		4,199
Identifiable intangible assets acquired		5,686
Liabilities		(15,447	)

Total	$	27,618

MoboTap [Member]

Business Acquisition [Line Items]

Schedule of allocation of consideration of assets acquired and liabilities assumed based on fair values


	As of July 31, 2014
Cash consideration	$	90,830

Repurchase option		793
Identifiable intangible assets acquired		27,000
Goodwill		113,040
Other assets		6,714
Put option		(298	)
Liabilities assumed		(2,995	)
Noncontrolling interest		(53,424	)

Total	$	90,830

Doyo [Member]

Business Acquisition [Line Items]

Schedule of allocation of consideration of assets acquired and liabilities assumed based on fair values


	As of November 29, 2013
Cash Consideration	$	6,521
Contingent Consideration		4,785

Total consideration		11,306

Tangible assets		1,324
Identifiable intangible assets acquired		3,620
Goodwill		7,626
Liabilities assumed		(1,264	)

Total	$	11,306

RaidCall Business [Member]

Business Acquisition [Line Items]

Schedule of allocation of consideration of assets acquired and liabilities assumed based on fair values


	As of December 24, 2013
Cash Consideration	$	47,627

Tangible assets		20,016
Identifiable intangible assets acquired		17,888
Goodwill		33,740
Fair value of noncontrolling interest		(17,172	)
Liability assumed		(6,845	)

Total	$	47,627

Shenzhen 7Road [Member]

Business Acquisition [Line Items]

Schedule of allocation of consideration of assets acquired and liabilities assumed based on fair values


	As of June 1, 2011
Cash consideration	$	68,258
Contingent consideration		28,051

Total consideration		96,309

Receivables		7,440
Other tangible assets		22,213
Completed game		20,837
Games under development		3,561
Other identifiable intangible assets acquired		986
Goodwill		103,366
Liabilities assumed		(8,983	)
Fair value of noncontrolling interest and put option		(53,111	)

Total	$	96,309

Noncontrolling Interest (Tables)

12 Months Ended

Dec. 31, 2014

Noncontrolling Interest [Abstract]

Noncontrolling interest in consolidated balance sheets


	As of December 31,
	2013		2014
Sogou	$	199,059	$	145,538
Changyou		307,898		341,707
Others		3,058		0

Total	$	510,015	$	487,245

Noncontrolling interest in consolidated statements of comprehensive income


	Year Ended December 31,
	2012			2013			2014
Sogou	$	(10,905	)	$	(5,884	)	$	(14,202	)
Changyou		89,625			87,289			(18,873	)
Others		117			639			766

Total	$	78,837		$	82,044		$	(32,309	)

Net Income /(Loss) per Share (Tables)

12 Months Ended

Dec. 31, 2014

Net Income /(Loss) per Share [Abstract]

Calculation of basic and diluted net income /(loss) per share


	Year Ended December 31,
	2012			2013			2014
Numerator:
Net income /(loss) attributable to Sohu.com Inc., basic (after subtracting the dividend or deemed dividend to noncontrolling Sogou Series A Preferred shareholders)	$	72,940		$	(15,298	)	$	(166,657	)
Effect of dilutive securities:
Incremental dilution from Sogou		(6,629	)		(2,138	)		(3,919	)
Incremental dilution from Changyou		(2,453	)		(826	)		0

Net income /(loss) attributable to Sohu.com Inc., diluted	$	63,858		$	(18,262	)	$	(170,576	)

Denominator:
Weighted average basic common shares outstanding		38,038			38,255			38,468
Effect of dilutive securities:
Share options and restricted share units		354			247			0

Weighted average diluted common shares outstanding	$	38,392		$	38,502		$	38,468

Basic net income /(loss) per share attributable to Sohu.com Inc.	$	1.92		$	(0.40	)	$	(4.33	)

Diluted net income /(loss) per share attributable to Sohu.com Inc.	$	1.66		$	(0.47	)	$	(4.43	)

Schedule I - Condensed Financial Information of Registrant (Tables)

12 Months Ended

Dec. 31, 2014

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF REGISTRANT [Abstract]

Condensed balance sheets


	As of December 31,
	2013			2014
ASSETS
Current assets:
Cash and cash equivalents	$	35,659		$	23,189
Prepaid and other current assets		194			1,186
Due from subsidiaries and variable interest entities		3,806			3,806

Total current assets		39,659			28,181
Interests in subsidiaries and variable interest entities		1,294,104			1,176,914

Total assets	$	1,333,763		$	1,205,095

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Accrued liabilities	$	7,058		$	3,434

Total current liabilities		7,058			3,434

Shareholders’ equity:
Common stock: $0.001 par value per share (75,400 shares authorized; 38,326 shares and 38,507 shares, respectively, issued and outstanding as of December 31, 2013 and 2014)		44			44
Additional paid-in capital		601,633			650,148
Treasury stock (5,889 shares as of both December 31, 2013 and 2014)		(143,858	)		(143,858	)
Accumulated other comprehensive income		116,304			109,402
Retained earnings		752,582			585,925

Total shareholders’ equity		1,326,705			1,201,661

Total liabilities and shareholders’ equity	$	1,333,763		$	1,205,095

Condensed statements of comprehensive income


	Year Ended December 31,
	2012			2013			2014
Revenues	$	0		$	0		$	0
Cost of revenues		0			0			0

Gross profit		0			0			0

Operating expenses:
General and administrative		5,316			10,747			7,829

Operating loss		(5,316	)		(10,747	)		(7,829	)

Equity in profit /(loss) of subsidiaries and variable interest entities		98,478			90,676			(129,324	)
Other expense		158			0			(28	)
Interest income		18			36			76

Income /(loss) before income tax expense		93,338			79,965			(137,105	)
Income tax expense		6,179			12,840			1,805
Net income /(loss)		87,159			67,125			(138,910	)

Other comprehensive income /(loss)		3,323			36,763			(6,903	)

Comprehensive income /(loss)	$	90,482		$	103,888		$	(145,813	)

Condensed statements of cash flows


	Year Ended December 31,
	2012			2013			2014
Cash flows from operating activities:
Net income /(loss)	$	87,159		$	67,125		$	(138,910	)
Adjustments to reconcile net income to net cash used in operating activities:
Investment income from subsidiaries and variable interest entities		(98,478	)		(90,676	)		129,324
Excess tax benefits from share-based payment arrangements		(5,591	)		0			0
Share-based compensation expense		1,325			886			1,120
Others		118			0
Changes in current assets and liabilities:
Prepaid and other current assets		111			206			(110	)
Taxes payable		5,354			2,771			(510	)
Accrued liabilities		(259	)		574			(3,996	)

Net cash used in operating activities		(10,261	)		(19,114	)		(13,082	)
Cash flows from investing activities:
Net cash repatriated from subsidiaries		7,706			0			0
Dividend received		18,009			30,000			0

Net cash provided by investing activities		25,715			30,000			0
Cash flows from financing activities:
Repurchase of common stock		(12,566	)		0			0
Issuance of common stock		790			1,915			612
Excess tax benefits from share-based payment arrangements		5,591			0			0

Net cash provided by /(used in) financing activities		(6,185	)		1,915			612

Net increase /(decrease) in cash and cash equivalents		9,269			12,801			(12,470	)
Cash and cash equivalents at beginning of year		13,589			22,858			35,659

Cash and cash equivalents at end of year	$	22,858		$	35,659		$	23,189

Organization and Nature of Operations (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Organization and Nature of Operations [Line Items]
Total revenues	$ 1,673,077	$ 1,400,274	$ 1,067,201
Product Risk [Member] \| Online game revenues [Member] \| TLBB [Member]
Organization and Nature of Operations [Line Items]
Percentage of revenues derived from TLBB	63.00%
Product Risk [Member] \| Total revenues [Member] \| TLBB [Member]
Organization and Nature of Operations [Line Items]
Percentage of revenues derived from TLBB	25.00%
Changyou [Member] \| TLBB [Member]
Organization and Nature of Operations [Line Items]
Total revenues	$ 411,900
Changyou [Member] \| Product Risk [Member] \| Online game revenues [Member] \| TLBB [Member]
Organization and Nature of Operations [Line Items]
Percentage of revenues derived from TLBB	63.00%
Changyou [Member] \| Product Risk [Member] \| Total revenues [Member] \| TLBB [Member]
Organization and Nature of Operations [Line Items]
Percentage of revenues derived from TLBB	55.00%

Summary of Significant Accounting Policies (Basis of Consolidation and Recognition of Noncontrolling Interest, Basis of Presentation, Product Development Expenses) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014 entities	Dec. 31, 2013	Dec. 31, 2012
Summary of Significant Accounting Policies [Abstract]
Number of VIEs not consolidated	3
Amount of revenues reclassified from mobile business to others business		$ 53,500,000	$ 55,900,000
Amount of costs reclassified from mobile business to others business		32,700,000	36,900,000
Product development expenses capitalized	$ 0	$ 0	$ 0

Summary of Significant Accounting Policies (Share-based Compensation Expense) (Details) (USD $)	12 Months Ended						0 Months Ended	12 Months Ended		12 Months Ended		0 Months Ended				0 Months Ended				3 Months Ended	0 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014 Sohu Video [Member]	Dec. 31, 2013 Sohu Video [Member]	Dec. 31, 2012 Sohu Video [Member]	Jan. 04, 2012 Sohu Video [Member] Video 2011 Share Incentive Plan [Member] Ordinary Shares [Member]	Dec. 31, 2014 Sohu Video [Member] Video 2011 Share Incentive Plan [Member] Stock Options [Member]	Dec. 31, 2014 Sohu Video [Member] Video 2011 Share Incentive Plan [Member] Stock Options [Member] Ordinary Shares [Member]	Dec. 31, 2014 7Road [Member]	Dec. 31, 2014 7Road [Member] 7Road 2012 Share Incentive Plan [Member]	Nov. 02, 2012 7Road [Member] 7Road 2012 Share Incentive Plan [Member] Ordinary Shares [Member]	Jul. 10, 2012 7Road [Member] 7Road 2012 Share Incentive Plan [Member] Ordinary Shares [Member]	Jun. 28, 2013 7Road [Member] 7Road 2012 Share Incentive Plan [Member] Restricted Share Units [Member] employees	Dec. 31, 2014 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme I [Member]	Jun. 28, 2013 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme I [Member] Restricted Share Units [Member]	Jun. 28, 2013 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme I [Member] Restricted Share Units [Member] First Anniversary [Member]	Jun. 28, 2013 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme I [Member] Restricted Share Units [Member] Second Anniversary [Member]	Jun. 28, 2013 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme I [Member] Restricted Share Units [Member] Third Anniversary [Member]	Sep. 30, 2013 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme II [Member] employees	Jun. 28, 2013 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme II [Member] Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance							25,000,000					15,100,000	5,100,000
Percentage of outstanding shares on a fully-diluted basis							10.00%					13.70%	5.10%
Number of options granted									16,368,200
Number of options vested									4,972,800
Employees holding the restricted share units														42
Number of accumulated restricted share units granted under the plan														2,223,750
Cash payment price for each restricted share																$ 2.90
Ratio of restricted share unit to be vested and payable																	40.00%	30.00%	30.00%
Vesting period commencing on grant date																					7 years
Employees newly involved under the plan																				48
Share-based compensation expense	$ 74,443,000	$ 10,429,000	$ 13,966,000	$ 4,028,000	$ 0	$ 0		$ 4,000,000		$ 0	$ 0
Compensation expense recognized with respect to the modification															4,100,000
Compensation expense will be recognized in the consolidated statements of comprehensive income ratably over the remaining vesting period of the awards															$ 400,000

Summary of Significant Accounting Policies (Changyou Employee Incentive Plans) (Details) (Changyou [Member], USD $) In Millions, unless otherwise specified	1 Months Ended	12 Months Ended
	Dec. 31, 2014 Changyou Three Employee Incentive Plan Approved in 2014 [Member]	Dec. 31, 2014 Changyou Employee Incentive Plan, Plan One and Plan Two [Member]	Dec. 31, 2014 Changyou Employee Incentive Plan, Plan One [Member]	Dec. 31, 2014 Changyou Employee Incentive Plan, Plan Two [Member]	Dec. 31, 2014 Changyou Employee Incentive Plan, Plan Three [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Term of employee incentive plans			10 years	10 years	10 years
Maximum percentage of cash compensation could have distributed in annual net profits after certain adjustments		10.00%
Maximum percentage of eligible employees allowed to receive in the annual adjusted net profits of projects that they worked on					20.00%
Compensation expense previously recognized reversed	$ 32.2

Summary of Significant Accounting Policies (Taxation) (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Taxation [Line Items]
Withholding tax rate on dividends, foreign invested enterprises to foreign holding companies	10.00%
U.S. corporate income tax rate	35.00%	35.00%	34.00%
Brand advertising and search and Web directory and certain Web game business [Member]
Taxation [Line Items]
Value-added tax rate in pilot program	6.00%
MMOG operations business [Member]
Taxation [Line Items]
Business tax rate	5.00%
7Road [Member]
Taxation [Line Items]
Value-added tax rate	17.00%
Value-added tax rate, immediate tax refund rate	14.00%
Value-added tax rate, net rate	3.00%
HONG KONG
Taxation [Line Items]
Preferential withholding tax rate on dividends, foreign invested enterprises	5.00%

Summary of Significant Accounting Policies (Balance Sheet Elements) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies of Balance Sheet Elements [Line Items]
Time deposits and money market funds, maximum of original maturity	3 months
Fixed assets, residual value	$ 0
Intangible assets, residual value	0
Accretion charges	0	17,780,000	11,196,000
Mezzanine equity	$ 0
Changyou [Member] \| 7Road [Member]
Accounting Policies of Balance Sheet Elements [Line Items]
Put option expiration year	2014

- Definition

As of the reporting date, the aggregate carrying amount of all noncontrolling interests which are redeemable by the (parent) entity (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the (parent) entity. This item includes noncontrolling interest holder's ownership (or holders' ownership) regardless of the type of equity interest (common, preferred, other) including all potential organizational (legal) forms of the investee entity.

+ References+ Details

Summary of Significant Accounting Policies (Estimated Useful Lives of Fixed Assets) (Details)	12 Months Ended
	Dec. 31, 2014
Office buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (years)	36-47
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (years)	Lesser of term of the lease or the estimated useful lives of the assets
Building improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (years)	10
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (years)	4-10
Office furniture [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (years)	5
Computer equipment and hardware [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (years)	2-4

Segment Information (Segment Operating Information by Segment) (Details) (USD $)
In Thousands, unless otherwise specified

12 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Segment Reporting Information [Line Items]

Revenues

$ 1,673,077

$ 1,400,274

$ 1,067,201

Segment cost of revenues

(683,662)

(479,475)

(369,010)

Segment gross profit /(loss)

989,415

920,799

698,191

SBC in cost of revenues

(1,972)

(575)

(648)

Gross profit

987,443

920,224

697,543

Operating expenses:

Product development

(384,303)

(271,485)

(176,149)

Sales and marketing

(520,869)

(350,581)

(212,587)

General and administrative

(162,482)

(104,823)

(69,284)

Goodwill impairment and impairment of intangible assets acquired as part of business acquisitions

(52,282)

(2,906)

SBC in operating expenses

(72,470)

(9,854)

(13,318)

Total operating expenses

(1,192,406)

(736,743)

(474,244)

Operating profit /(loss)

(204,963)

183,481

223,299

Other Income /(Expense)

9,959

12,721

5,422

Net interest income

30,977

27,829

25,277

Exchange difference

(1,142)

(6,660)

(635)

Income /(loss) before income tax benefit /(expense)

(165,169)

217,371

253,363

Income tax benefit /(expense)

(6,050)

(50,422)

(76,171)

Net income /(loss)

(171,219)

166,949

177,192

Operating Segments [Member] | Brand Advertising [Member]

Segment Reporting Information [Line Items]

Revenues

493,794

^[1]

386,974

^[2]

261,338

^[2]

Segment cost of revenues

(292,511)

(207,411)

(154,587)

Segment gross profit /(loss)

201,283

179,563

106,751

Operating Segments [Member] | Others [Member]

Segment Reporting Information [Line Items]

Revenues

52,468

^[1]

73,470

^[2]

64,911

^[2]

Segment cost of revenues

(27,524)

(37,285)

(39,929)

Segment gross profit /(loss)

24,944

36,185

24,982

Operating Segments [Member] | Sohu Sub-total [Member]

Segment Reporting Information [Line Items]

Revenues

546,262

^[1]

460,444

^[2]

326,249

^[2]

Segment cost of revenues

(320,035)

(244,696)

(194,516)

Segment gross profit /(loss)

226,227

215,748

131,733

SBC in cost of revenues

(728)

^[3]

(425)

^[3]

(255)

^[3]

Gross profit

225,499

215,323

131,478

Operating expenses:

Product development

(93,227)

(85,066)

(63,885)

Sales and marketing

(220,479)

(196,625)

(137,975)

General and administrative

(43,640)

(38,567)

(31,404)

Goodwill impairment and impairment of intangible assets acquired as part of business acquisitions

SBC in operating expenses

(7,378)

^[3]

(2,831)

^[3]

(4,554)

^[3]

Total operating expenses

(364,724)

(323,089)

(237,818)

Operating profit /(loss)

(139,225)

(107,766)

(106,340)

Other Income /(Expense)

8,369

168,420

^[4]

141,842

^[5]

Net interest income

8,565

6,979

11,290

Exchange difference

(325)

(1,001)

(64)

Income /(loss) before income tax benefit /(expense)

(122,616)

66,632

46,728

Income tax benefit /(expense)

(3,557)

(14,033)

(8,766)

Net income /(loss)

(126,173)

52,599

37,962

Operating Segments [Member] | Sogou [Member]

Segment Reporting Information [Line Items]

Revenues

386,382

^[1]

216,515

^[2]

131,455

^[2]

Segment cost of revenues

(163,426)

(109,024)

(70,541)

Segment gross profit /(loss)

222,956

107,491

60,914

SBC in cost of revenues

(1,092)

^[3]

(49)

^[3]

(87)

^[3]

Gross profit

221,864

107,442

60,827

Operating expenses:

Product development

(102,329)

(67,714)

(40,363)

Sales and marketing

(73,932)

(39,399)

(27,968)

General and administrative

(13,446)

(9,573)

(5,549)

Goodwill impairment and impairment of intangible assets acquired as part of business acquisitions

SBC in operating expenses

(62,950)

^[3]

(10,261)

^[3]

(5,423)

^[3]

Total operating expenses

(252,657)

(126,947)

(79,303)

Operating profit /(loss)

(30,793)

(19,505)

(18,476)

Other Income /(Expense)

2,462

2,713

^[4]

^[5]

Net interest income

2,773

1,230

348

Exchange difference

(149)

277

(13)

Income /(loss) before income tax benefit /(expense)

(25,707)

(15,285)

(18,063)

Income tax benefit /(expense)

(6)

Net income /(loss)

(25,707)

(15,291)

(18,063)

Operating Segments [Member] | Changyou [Member]

Segment Reporting Information [Line Items]

Revenues

755,266

^[1]

737,875

^[2]

623,429

^[2]

Segment cost of revenues

(201,710)

(126,336)

(104,216)

Segment gross profit /(loss)

553,556

611,539

519,213

SBC in cost of revenues

(152)

^[3]

(101)

^[3]

(306)

^[3]

Gross profit

553,404

611,438

518,907

Operating expenses:

Product development

(193,044)

(119,434)

(71,901)

Sales and marketing

(241,202)

(128,756)

(60,313)

General and administrative

(104,663)

(56,567)

(32,331)

Goodwill impairment and impairment of intangible assets acquired as part of business acquisitions

(52,282)

(2,906)

SBC in operating expenses

(3,962)

^[3]

(1,173)

^[3]

(3,363)

^[3]

Total operating expenses

(595,153)

(305,930)

(170,814)

Operating profit /(loss)

(41,749)

305,508

348,093

Other Income /(Expense)

4,112

3,613

^[4]

(173)

^[5]

Net interest income

19,639

19,620

13,639

Exchange difference

(668)

(5,936)

(558)

Income /(loss) before income tax benefit /(expense)

(18,666)

322,805

361,001

Income tax benefit /(expense)

(2,493)

(36,383)

(67,405)

Net income /(loss)

(21,159)

286,422

293,596

Eliminations [Member]

Segment Reporting Information [Line Items]

Revenues

(14,833)

^[1]

(14,560)

^[2]

(13,932)

^[2]

Segment cost of revenues

1,509

581

263

Segment gross profit /(loss)

(13,324)

(13,979)

(13,669)

SBC in cost of revenues

^[3]

Gross profit

(13,324)

(13,979)

(13,669)

Operating expenses:

Product development

4,297

729

Sales and marketing

14,744

14,199

13,669

General and administrative

(733)

(116)

Goodwill impairment and impairment of intangible assets acquired as part of business acquisitions

SBC in operating expenses

1,820

^[3]

4,411

^[3]

Total operating expenses

20,128

19,223

13,691

Operating profit /(loss)

6,804

5,244

Other Income /(Expense)

(4,984)

(162,025)

^[4]

(136,325)

^[5]

Net interest income

Exchange difference

Income /(loss) before income tax benefit /(expense)

1,820

(156,781)

(136,303)

Income tax benefit /(expense)

Net income /(loss)

$ 1,820

$ (156,781)

$ (136,303)

[1]	The elimination for segment revenues mainly consists of revenues from marketing services provided by the brand advertising segment (banner advertisements, etc.) to the Changyou segment.
[2]	The elimination for segment revenues mainly consists of marketing services provided by the brand advertising segment (banner advertisements, etc.) to the Changyou segment.
[3]	"SBC" stands for share-based compensation expense.
[4]	The elimination for other income is primarily for the portion paid to Sohu of a special dividend paid by Sogou to holders of its Series A Preferred Shares.
[5]	The elimination for other income is primarily for the portion payable by Changyou to Sohu of a special one-time cash dividend paid by Changyou to its shareholders.

Segment Information (Segment Assets Information by Segment) (Details) (USD $)
In Thousands, unless otherwise specified

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Segment Reporting Information [Line Items]

Cash and cash equivalents

$ 876,340

$ 1,287,288

$ 833,535

$ 732,607

Accounts receivable, net

230,401

154,342

Fixed assets, net

540,778

564,442

Total assets

2,867,009

2,998,715

Operating Segments [Member] | Sohu [Member]

Segment Reporting Information [Line Items]

Cash and cash equivalents

431,272

^[1]

498,058

^[1]

Accounts receivable, net

137,183

102,823

Fixed assets, net

252,255

257,307

Total assets

1,159,403

^[2]

1,221,003

^[3]

Operating Segments [Member] | Sogou [Member]

Segment Reporting Information [Line Items]

Cash and cash equivalents

224,273

^[1]

240,746

^[1]

Accounts receivable, net

15,341

15,705

Fixed assets, net

44,686

60,461

Total assets

305,975

^[2]

350,256

^[3]

Operating Segments [Member] | Changyou [Member]

Segment Reporting Information [Line Items]

Cash and cash equivalents

220,795

^[1]

548,484

^[1]

Accounts receivable, net

77,969

35,996

Fixed assets, net

243,837

246,674

Total assets

1,547,965

^[2]

1,585,212

^[3]

Eliminations [Member]

Segment Reporting Information [Line Items]

Cash and cash equivalents

^[1]

Accounts receivable, net

(92)

(182)

Fixed assets, net

Total assets

$ (146,334)

^[2]

$ (157,756)

^[3]

[1]	Cash and cash equivalents are mainly denominated in RMB and in U.S. dollars. For a discussion of concentration of risk which the Sohu Group is exposed to, see Note 25 - Concentration Risks - Operation Risk.
[2]	The elimination for segment assets mainly consists of elimination of long-term investments in subsidiary and consolidated VIEs.
[3]	The elimination for segment assets mainly consists of elimination of long-term investments in a subsidiary and consolidated VIEs.

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References+ Details

Share-based Compensation Expense (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 74,443,000	$ 10,429,000	$ 13,966,000
Capitalized share-based compensation expense	0	0	0
7Road [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 0

Share-based Compensation Expense (Share-based Compensation Expense Recognized in Costs and/or Expenses) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 74,443,000	$ 10,429,000	$ 13,966,000
Cost of revenues [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	1,973,000	575,000	648,000
Product development expenses [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	24,982,000	4,638,000	5,210,000
Sales and marketing expenses [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	5,645,000	1,071,000	2,149,000
General and administrative expenses [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 41,843,000	$ 4,145,000	$ 5,959,000

Share-based Compensation Expense (Share-based Compensation Expense Recognized for Share Awards of Sohu(excluding Sohu Video), Sogou, Changyou and Sohu Video) (Details) (USD $)

12 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based compensation expense

$ 74,443,000

$ 10,429,000

$ 13,966,000

Sohu (excluding Sohu Video) [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based compensation expense

4,410,000

3,799,000

6,052,000

Sogou [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based compensation expense

61,918,000

^[1]

5,435,000

^[1]

4,548,000

^[1]

Changyou [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based compensation expense

4,087,000

1,195,000

3,366,000

Sohu Video [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based compensation expense

$ 4,028,000

$ 0

[1]

Includes compensation expense for Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses, and compensation expense equal to the excess of the repurchase price paid to employees over the fair value at the repurchase date of Sogou Class A Ordinary Shares that the Group repurchased.

Other Income /(Expense) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Other Income /(Expense) [Abstract]
Government grant	$ 3,618	$ 4,959	$ 665
Change in fair value of short-term investments	3,137	2,451	1,546
Change in fair value of put option	2,304	2,160	0
Investment income	2,039	4,507	5,633
Charitable donations	(683)	(1,543)	(175)
Change in fair value of contingent consideration	0	0	(2,195)
Others	(456)	187	(52)
Total	$ 9,959	$ 12,721	$ 5,422

- Definition

This item represents the net total realized and unrealized gain (loss) included in earnings for the period as a result of selling or holding marketable securities categorized as trading, available-for-sale, or held-to-maturity, including the unrealized holding gain (loss) of held-to-maturity securities transferred to the trading security category and the cumulative unrealized gain (loss) which was included in other comprehensive income (a separate component of shareholders' equity) for available-for-sale securities transferred to trading securities during the period. Additionally, this item would include any gains (losses) realized during the period from the sale of investments accounted for under the cost method of accounting and losses recognized for other than temporary impairments (OTTI) of the subject investments.

+ References+ Details

Balance Sheet Components (Details) (USD $)	12 Months Ended
Balance Sheet Components (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Mar. 24, 2014	Dec. 31, 2012	Dec. 31, 2011
Cash and cash equivalents
Cash	$ 293,180,000	$ 927,999,000
Cash equivalents	583,160,000	359,289,000
Cash and cash equivalents	876,340,000	1,287,288,000		833,535,000	732,607,000
Accounts receivable, net
Accounts receivable	234,469,000	161,143,000
Allowance for doubtful accounts:
Balance at the beginning of year	(6,801,000)	(7,590,000)
Additional provision for bad debt	(2,029,000)	(1,390,000)
Write-offs	3,137,000	643,000
Cash collection	1,625,000	1,536,000
Balance at the end of year	(4,068,000)	(6,801,000)
Accounts receivable, net	230,401,000	154,342,000
Prepaid and other current assets
Prepaid content and license	58,331,000	40,745,000
Prepaid rental deposit	11,260,000	9,075,000
Prepaid cost of revenue	7,401,000	920,000
Interest receivable	6,689,000	11,079,000
Employee advances	5,619,000	5,566,000
Deferred tax assets	4,918,000	4,743,000
Film production fee invested into a third party	3,941,000	5,495,000
Advance to suppliers for Sogou's others business	3,340,000	0
Prepaid office rental and facilities expenses	2,235,000	2,830,000
VAT refund receivable	1,416,000	2,118,000
Prepaid advertising and promotion fees	1,148,000	1,999,000
Prepaid professional fees	1,113,000	1,003,000
Prepaid fees for fixed assets	883,000	517,000
Refundable corporate income tax	0	20,835,000
Receivables related to the Sogou-Tencent Transactions	0	17,414,000
Short-term loan to a third party	0	2,460,000
Individual income tax receivable from employees for exercise or settlement of share-based awards	0	166,000
Others	8,410,000	5,037,000
Prepaid and other current assets	116,704,000	132,002,000
Prepaid non-current assets
Prepaid PRC income tax for the sale of assets associated with 17173.com by Sohu to Changyou	8,293,000	8,516,000
Others	640,000	1,011,000
Prepaid non-current assets	8,933,000	9,527,000
Other short-term liabilities
Deposit received from membership card buyers	59,623,000	29,985,000
Contract deposits from advertisers	14,889,000	12,052,000
Consideration payable for acquisitions	5,000,000	2,000,000
Early exercise of Sogou share options for trust arrangements	4,891,000	5,278,000
Government grant	4,864,000	3,732,000
Accrued liabilities to suppliers	2,470,000	2,542,000
Taxes payable for exercise or settlement of share-based awards	2,382,000	2,385,000
Accrued Business Tax arising from the sale of assets associated with 17173.com by Sohu to Changyou	1,669,000	1,670,000
Payables related to the Sogou-Tencent Transactions	0	7,785,000
Put option for Sogou Series A Preferred Shares	0	3,888,000	0
Bidding deposit for technological infrastructure and fitting-out of Changyou office building	0	1,560,000
Others	9,856,000	6,921,000
Other short-term liabilities	105,644,000	79,798,000
Receipts in advance relating to:
brand advertising business	23,328,000	16,002,000
search and Web directory business	60,271,000	44,709,000
online game business	18,198,000	13,142,000
others business	449,000	86,000
Total receipts in advance	102,246,000	73,939,000
Deferred revenue	25,494,000	39,389,000
Receipts in advance and deferred revenue	$ 127,740,000	$ 113,328,000

Fair Value Measurements (Financial Instruments, Measured at Fair Value) (Details) (USD $)	Dec. 31, 2014	Mar. 24, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	$ 191,600,000
Put option recognized as other short-term liability	0	0	3,888,000
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	583,160,000		359,289,000
Restricted time deposits	426,748,000		434,048,000
Short-term investments	191,577,000		2,827,000
Investments in debt securities			82,009,000
Available-for-sale equity securities	11,273,000
Total	1,212,758,000		878,173,000
Put option recognized as other short-term liability			3,888,000
Fair Value, Measurements, Recurring [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0		0
Restricted time deposits	0		0
Short-term investments	0		0
Investments in debt securities			0
Available-for-sale equity securities	11,273,000
Total	11,273,000		0
Put option recognized as other short-term liability			0
Fair Value, Measurements, Recurring [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	583,160,000		359,289,000
Restricted time deposits	426,748,000		434,048,000
Short-term investments	191,577,000		2,827,000
Investments in debt securities			0
Available-for-sale equity securities	0
Total	1,201,485,000		796,164,000
Put option recognized as other short-term liability			0
Fair Value, Measurements, Recurring [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0		0
Restricted time deposits	0		0
Short-term investments	0		0
Investments in debt securities			82,009,000
Available-for-sale equity securities	0
Total	0		82,009,000
Put option recognized as other short-term liability			$ 3,888,000

Fair Value Measurements (Reconciliation of Fair Value Measurements of Assets) (Details) (Investments in Debt Securities [Member], USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014
Investments in Debt Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 82,009
Transactions:
Initial recognition	0
Change in fair value	0
Currency translation adjustment	(736)
Financial instruments matured /exercised	(81,273)
Ending balance	$ 0

Fair Value Measurements (Reconciliation of Fair Value Measurements of Liabilities) (Details) (Put Option [Member], USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014
Put Option [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 3,888
Transactions:
Initial recognition	0
Change in fair value	(2,304)
Currency translation adjustment	0
Financial instruments matured /exercised	(1,584)
Ending balance	$ 0

Fair Value Measurements (Narrative) (Details) Share data in Millions, unless otherwise specified	12 Months Ended					12 Months Ended		12 Months Ended					12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Mar. 24, 2014 USD ($)	Feb. 28, 2013 USD ($)	Dec. 31, 2014 Shares of Keyeast [Member] USD ($)	Aug. 12, 2014 Shares of Keyeast [Member] USD ($)	Dec. 31, 2014 Convertible Debt Securities [Member] USD ($)	Dec. 31, 2014 Convertible Debt Securities [Member] CNY	Dec. 31, 2013 Convertible Debt Securities [Member] USD ($)	Dec. 31, 2012 Convertible Debt Securities [Member] USD ($)	Dec. 31, 2014 Photon [Member] USD ($)	Dec. 31, 2014 Changyou [Member] USD ($)	Dec. 31, 2013 Changyou [Member] USD ($)	Mar. 24, 2014 Sogou [Member] China Web [Member] Series A Preferred Shares [Member] USD ($)
Cash equivalents [Abstract]
Time deposits and money market funds, maximum of original maturity	3 months
Restricted Time Deposits [Abstract]
Restricted time deposits, collateral for credit facilities					$ 9,300,000
Total amount of bank loans	370,000,000												370,000,000
RMB deposits in onshore branches securing bank loans recognized as restricted time deposits													417,400,000
Interest income from restricted time deposits securing loans													16,300,000	13,000,000
Interest expense on bank loans													6,400,000	8,800,000
Short-term Investments [Abstract]
Investments in financial instruments	191,600,000
Change in fair value of short-term investments	3,137,000	2,451,000	1,546,000
Available-for-Sale Equity Securities [Abstract]
Percentage of total outstanding common shares acquired classified as available-for-sale securities							6.00%
Purchase price of available-for-sale securities							15,100,000
Fair value of available-for-sale equity securities						11,300,000
Unrealized loss representing change in fair value						3,800,000
Investments in Debt Securities [Abstract]
Convertible debt security, principal amount								74,600,000	500,000,000
Convertible debt security, frequency of periodic payment								quarterly	quarterly
Convertible debt security, interest rate for initial period								3.80%	3.80%
Convertible debt security, initial maturity period								12 months	12 months
Convertible debt security, additional maturity period								6 months	6 months
Convertible debt security, interest rate for extension period								6.80%	6.80%
Date to receive option to convert debt securities to equity interest								Mar. 31, 2014	Mar. 31, 2014
Change in fair value of investments in debt securities										0
Convertible debt security, principal amount repaid								81,300,000	500,000,000
Interest income generated from debt security	1,370,000	5,564,000	5,479,000					1,400,000		5,600,000	5,500,000
Repurchase Options and Put Option for Sogou Series A Preferred Shares [Abstract]
Purchase of Series A Preferred Shares, shares															14.4
Purchase of Series A Preferred Shares, aggregate purchase price															47,300,000
Repurchase options recognized as additional paid-in capital												1,200,000
Put option recognized as other short-term liability	$ 0	$ 3,888,000		$ 0

Fair Value Measurements (Assets Measured at Fair Value on a Nonrecurring Basis) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill impairment losses	$ 33,801
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Intangible assets, net	110,691	107,108
Intangible assets impairment losses	20,168	3,624
Goodwill	303,426	208,795
Goodwill impairment losses	33,801	0
Total	414,117	315,903
Total asset impairment losses	53,969	3,624
Fair Value, Measurements, Nonrecurring [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Intangible assets, net	0	0
Goodwill	0	0
Total	0	0
Fair Value, Measurements, Nonrecurring [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Intangible assets, net	0	0
Goodwill	0	0
Total	0	0
Fair Value, Measurements, Nonrecurring [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Intangible assets, net	110,691	107,108
Goodwill	303,426	208,795
Total	$ 414,117	$ 315,903

Fixed Assets (Fixed Assets by Major Class) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Fixed assets, net
Office buildings	$ 417,512	$ 419,025
Computer equipment and hardware	282,547	243,685
Leasehold and building improvements	55,792	51,317
Office furniture	11,608	7,878
Vehicles	5,093	4,174
Fixed assets, gross	772,552	726,079
Accumulated depreciation	(231,774)	(161,637)
Fixed assets, net	$ 540,778	$ 564,442

Intangible Assets, Net (Finite-lived Intangible Assets by Major Class) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 372,965	$ 313,234
Accumulated amortization	(212,853)	(171,502)
Impairment	(49,421)	(34,624)
Net carrying amount	110,691	107,108
Video content and license [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	150,318	109,703
Accumulated amortization	(115,356)	(72,420)
Impairment	(12,454)	(13,576)
Net carrying amount	22,508	23,707
Cinema advertising slot rights [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	53,239	87,210
Accumulated amortization	(37,360)	(61,314)
Impairment	0	(4,115)
Net carrying amount	15,879	21,781
Developed technologies [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	49,545	39,658
Accumulated amortization	(21,855)	(14,928)
Impairment	(10,751)	(3,432)
Net carrying amount	16,939	21,298
Operating rights for licensed games [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	33,464	25,588
Accumulated amortization	(12,694)	(8,083)
Impairment	(8,917)	(7,244)
Net carrying amount	11,853	10,261
Domain names and trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	39,150	22,276
Accumulated amortization	(8,675)	(6,220)
Impairment	(9,534)	(543)
Net carrying amount	20,941	15,513
Computer software [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	15,051	12,039
Accumulated amortization	(9,428)	(5,731)
Impairment	(258)	(260)
Net carrying amount	5,365	6,048
Others [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	32,198	16,760
Accumulated amortization	(7,485)	(2,806)
Impairment	(7,507)	(5,454)
Net carrying amount	$ 17,206	$ 8,500

Intangible Assets, Net (Narrative) (Details) (USD $)	12 Months Ended
Intangible Assets, Net (Narrative) (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 77,700,000	$ 56,700,000	$ 58,000,000
Changyou's intangible assets [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets impairment loss	20,200,000
Changyou's intangible assets [Member] \| Cost of revenues and product development expense [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets impairment loss		3,600,000
RaidCall's intangible assets [Member] \| Goodwill impairment and impairment of intangible assets acquired as part of business acquisitions [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets impairment loss	15,300,000
Video content [Member] \| Cost of revenues [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets impairment loss			15,100,000
Acquired businesses and intangible assets [Member] \| Goodwill impairment and impairment of intangible assets acquired as part of business acquisitions [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets impairment loss			2,900,000
Other intangible assets [Member] \| Cost of revenues and product development expense [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets impairment loss			$ 5,700,000

Intangible Assets, Net (Estimated Amortization Expenses for Further Periods) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Intangible Assets, Net [Abstract]
2015	$ 54,405
2016	26,367
2017	8,935
2018	5,055
2019	3,741
Thereafter	12,188
Total expected amortization expense	$ 110,691	$ 107,108

Goodwill (Carrying Value of Goodwill by Segment) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 265,726	$ 216,146
Accumulated impairment losses, Beginning Balance	(56,931)	(56,931)
Goodwill, Net, Beginning Balance	208,795	159,215
Transactions in Period [Abstract]
Acquisition of Soso search-related businesses from Tencent		4,157
Acquisition of Doyo		7,626
Acquisition of the RaidCall Business		33,740
Business acquisitions	128,906
Measurement period adjustment of goodwill for the acquisition of Soso search-related businesses from Tencent	42
Foreign currency translation adjustment	(516)	4,057
Impairment losses	(33,801)
Goodwill, Ending Balance	394,158	265,726
Accumulated impairment losses, Ending Balance	(90,732)	(56,931)
Goodwill, Net, Ending Balance	303,426	208,795
Brand Advertising [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	58,042	58,035
Accumulated impairment losses, Beginning Balance	(35,788)	(35,788)
Goodwill, Net, Beginning Balance	22,254	22,247
Transactions in Period [Abstract]
Acquisition of Soso search-related businesses from Tencent		0
Acquisition of Doyo		0
Acquisition of the RaidCall Business		0
Business acquisitions	15,866
Measurement period adjustment of goodwill for the acquisition of Soso search-related businesses from Tencent	0
Foreign currency translation adjustment	0	7
Impairment losses	0
Goodwill, Ending Balance	73,908	58,042
Accumulated impairment losses, Ending Balance	(35,788)	(35,788)
Goodwill, Net, Ending Balance	38,120	22,254
Others [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	15,942	15,942
Accumulated impairment losses, Beginning Balance	(15,942)	(15,942)
Goodwill, Net, Beginning Balance	0	0
Transactions in Period [Abstract]
Acquisition of Soso search-related businesses from Tencent		0
Acquisition of Doyo		0
Acquisition of the RaidCall Business		0
Business acquisitions	0
Measurement period adjustment of goodwill for the acquisition of Soso search-related businesses from Tencent	0
Foreign currency translation adjustment	0	0
Impairment losses	0
Goodwill, Ending Balance	15,942	15,942
Accumulated impairment losses, Ending Balance	(15,942)	(15,942)
Goodwill, Net, Ending Balance	0	0
Sogou [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	6,290	2,047
Accumulated impairment losses, Beginning Balance	0	0
Goodwill, Net, Beginning Balance	6,290	2,047
Transactions in Period [Abstract]
Acquisition of Soso search-related businesses from Tencent		4,157
Acquisition of Doyo		0
Acquisition of the RaidCall Business		0
Business acquisitions	0
Measurement period adjustment of goodwill for the acquisition of Soso search-related businesses from Tencent	42
Foreign currency translation adjustment	(23)	86
Impairment losses	0
Goodwill, Ending Balance	6,309	6,290
Accumulated impairment losses, Ending Balance	0	0
Goodwill, Net, Ending Balance	6,309	6,290
Changyou [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	185,452	140,122
Accumulated impairment losses, Beginning Balance	(5,201)	(5,201)
Goodwill, Net, Beginning Balance	180,251	134,921
Transactions in Period [Abstract]
Acquisition of Soso search-related businesses from Tencent		0
Acquisition of Doyo		7,626
Acquisition of the RaidCall Business		33,740
Business acquisitions	113,040
Measurement period adjustment of goodwill for the acquisition of Soso search-related businesses from Tencent	0
Foreign currency translation adjustment	(493)	3,964
Impairment losses	(33,801)
Goodwill, Ending Balance	297,999	185,452
Accumulated impairment losses, Ending Balance	(39,002)	(5,201)
Goodwill, Net, Ending Balance	$ 258,997	$ 180,251

Taxation (Components of Income before Income Taxes) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income /(loss) before income tax expense
Income /(loss) from China operations	$ (129,349)	$ 270,817	$ 285,280
Income /(loss) from non China operations	(35,820)	(53,446)	(31,917)
Total income /(loss) before income tax expense	(165,169)	217,371	253,363
Income tax expense applicable to China operations
Current income tax expense	23,295	31,444	58,137
Deferred tax	(20,637)	4,088	9,898
Subtotal income tax expense applicable to China operations	2,658	35,532	68,035
Non China income tax expense	1,864	12,798	6,444
Non China withholding tax expense	1,528	2,092	1,692
Total income tax expense	$ 6,050	$ 50,422	$ 76,171

Taxation (Tax Holiday Effect) (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Taxation [Abstract]
Tax holiday effect	$ 186	$ 62,929	$ 40,151
Basic net income per share effect	$ 0	$ 1.64	$ 1.06

Taxation (Effective Tax Rate) (Details)	12 Months Ended
Taxation (Effective Tax Rate) (Details)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Taxation [Abstract]
U.S. federal statutory rate:	35.00%	35.00%	34.00%
Effect of tax holidays applicable to the subsidiaries and the consolidated VIEs	0.00%	(29.00%)	(16.00%)
Tax differential from statutory rate applicable to the subsidiaries and the consolidated VIEs	(31.00%)	(16.00%)	(14.00%)
Effect of withholding taxes	(3.00%)	4.00%	1.00%
Changes in valuation allowance for deferred tax assets	(22.00%)	28.00%	17.00%
Others	17.00%	1.00%	8.00%
Effective Tax Rate	(4.00%)	23.00%	30.00%

Taxation (PRC Corporate Income Tax) (Details)	12 Months Ended
Taxation (PRC Corporate Income Tax) (Details)	Dec. 31, 2014
Income Tax and Tax Rate [Line Items]
Unified income tax rate	25.00%
High and New Technology Enterprises [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
Preferential income tax rate period (years)	3 years
Sohu Era [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
Sohu Internet [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
Sohu Media [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
Guangzhou Qianjun [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
Sogou Information [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
Sogou Technology [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
Gamease [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
Shenzhen 7Road [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
Software Enterprise [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	12.50%
Preferential income tax rate period (years)	3 years
Income tax exemption period beginning with first profitable year	2 years
Tax rate reduction rate	50.00%
Gamespace [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	12.50%
Preferential income tax rate period (years)	3 years
Tax rate reduction rate	50.00%
Shanghai ICE [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	12.50%
Preferential income tax rate period (years)	3 years
Tax rate reduction rate	50.00%
Key National Software Enterprise [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	10.00%
Preferential income tax rate period (years)	2 years
AmazGame [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	10.00%

Taxation (PRC Withholding Tax on Dividends) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Withholding tax on dividends [Line Items]
Withholding income tax rate for dividends, foreign invested enterprises to foreign holding companies	10.00%
Deferred tax liabilities related to withholding tax	$ 22,356	$ 18,813
Changyou [Member]
Withholding tax on dividends [Line Items]
Deferred tax liabilities related to withholding tax	$ 22,400
HONG KONG
Withholding tax on dividends [Line Items]
Preferential withholding tax rate on dividends, foreign invested enterprises	5.00%

Taxation (PRC Value -Added Tax and Business Tax) (Details)	12 Months Ended
	Dec. 31, 2014
Brand advertising and search and Web directory and certain Web game business [Member]
Business Tax and Value Added Tax [Line Items]
Value-added tax rate in pilot program	6.00%
MMOG operations business [Member]
Business Tax and Value Added Tax [Line Items]
Business tax rate	5.00%
7Road [Member]
Business Tax and Value Added Tax [Line Items]
Value-added tax rate	17.00%
Value-added tax rate, immediate tax refund rate	14.00%
Value-added tax rate, net rate	3.00%

Taxation (U.S. Corporate Income Tax) (Details) (USD $)	12 Months Ended
Taxation (U.S. Corporate Income Tax) (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Taxation [Abstract]
U.S. corporate income tax rate	35.00%	35.00%	34.00%
U.S. NOLs			$ 0
Cumulative undistributed earnings	630,400,000	787,500,000
Estimated U.S. income and foreign withholding taxes due if earnings remitted as dividends	$ 220,600,000	$ 267,800,000

Taxation (Deferred Tax Assets and Liabilities, Significant Components of Deferred Tax Assets and Liabilities) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Deferred tax assets:
Net operating loss from operations	$ 120,586	$ 87,012
Accrued bonus and commissions	12,930	10,225
Intangible assets transfer	2,261	2,775
Share-based compensation	226	366
Fixed assets related	515	259
Others	2,199	1,388
Total deferred tax assets	138,717	102,025
Less: Valuation allowance	(110,788)	(91,662)
Net deferred tax assets	27,929	10,363
Deferred tax liabilities
Withholding tax for Dividend	(22,356)	(18,813)
Intangible assets from business acquisitions	(3,472)	(8,301)
Others	(3,945)	(4,036)
Total deferred tax liabilities	$ (29,773)	$ (31,150)

Taxation (Deferred Tax Assets and Liabilities, Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Deferred Tax Assets and Liabilities [Line Items]
Net operating losses from PRC entities available to offset against future net profit for income tax purposes	$ 521,300,000
Deferred tax assets generated from net operating losses	120,586,000	87,012,000
PRC net operating loss generated from previous years, expired	8,000,000
Group Excluding Changyou [Member]
Deferred Tax Assets and Liabilities [Line Items]
Deferred tax assets generated from net operating losses	103,100,000
Gamease [Member]
Deferred Tax Assets and Liabilities [Line Items]
Net operating losses from PRC entities available to offset against future net profit for income tax purposes	116,400,000
Changyou [Member]
Deferred Tax Assets and Liabilities [Line Items]
Deferred tax assets generated from net operating losses	$ 17,500,000

Taxation (Uncertain Tax Positions) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Taxation [Abstract]
Beginning balance	$ 24,369	$ 3,096	$ 3,089
Increases /(decrease) related to prior year tax positions	146	(154)	0
Increases related to current year tax positions	0	21,427	7
Ending balance	$ 24,515	$ 24,369	$ 3,096

Commitments and Contingencies (Contractual Obligation) (Details) (USD $)
In Thousands, unless otherwise specified

Dec. 31, 2014

Contractual Obligation [Line Items]

$ 191,282

69,676

44,509

31,818

1,681

411

Total Payments Required

339,377

Purchase of content and service -video [Member]

Contractual Obligation [Line Items]

59,010

14,915

13,066

15,076

Total Payments Required

102,067

Purchase of bandwidth [Member]

Contractual Obligation [Line Items]

53,121

4,011

3,306

2,490

108

Total Payments Required

63,036

Operating lease obligations [Member]

Contractual Obligation [Line Items]

2015

25,563

^[1]

2016

14,421

^[1]

2017

5,285

^[1]

2018

2,000

^[1]

2019

1,473

^[1]

Thereafter

411

^[1]

Total Payments Required

49,153

^[1]

Purchase of cinema advertisement slots rights [Member]

Contractual Obligation [Line Items]

16,206

12,566

13,257

492

Total Payments Required

42,619

Expenditures for operating rights of licensed games with technological feasibility [Member]

Contractual Obligation [Line Items]

7,484

9,401

5,100

11,750

Total Payments Required

33,735

Purchase of content and services -others [Member]

Contractual Obligation [Line Items]

13,949

5,551

856

Total Payments Required

20,368

Interest payment commitment [Member]

Contractual Obligation [Line Items]

6,845

6,484

3,614

Total Payments Required

16,943

Fees for operating rights of licensed games in development [Member]

Contractual Obligation [Line Items]

5,554

150

Total Payments Required

5,704

Expenditures for rights to titles and characters of games in development [Member]

Contractual Obligation [Line Items]

1,101

1,859

Total Payments Required

2,960

Others [Member]

Contractual Obligation [Line Items]

2,449

318

Total Payments Required

$ 2,792

[1]	For the years ended December 31, 2014, 2013 and 2012, rental expense included in the operating lease was approximately $34.6 million, $29.5 million, and $16.2 million, respectively.

Commitments and Contingencies (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Commitments and Contingencies [Abstract]
Rental expense included in operating lease	$ 34,600,000	$ 29,500,000	$ 16,200,000
Amounts outstanding under short-term bank loans and long-term bank loans	370,000,000
Principal of loans required to repay in 2015	25,500,000
Principal of loans required to repay in 2016	25,500,000
Principal of loans required to repay in 2017	319,000,000
Interest expected to pay related to loans in 2015	6,800,000
Interest expected to pay related to loans in 2016	6,500,000
Interest expected to pay related to loans in 2017	3,600,000
Long-term taxes payable	$ 24,829,000	$ 24,835,000

VIEs (VIEs Consolidated within Sohu Group, Basic Information for Principal VIEs) (Details) (USD $) In Millions, unless otherwise specified	0 Months Ended	12 Months Ended
	May 01, 2013	Dec. 31, 2014	Dec. 31, 2011
Variable Interest Entity [Line Items]
Number of VIEs not consolidated		3
Aggregate amount of loans due from related parties		$ 16.0
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Registered capital and PRC statutory reserves		89.0
High Century [Member]
Variable Interest Entity [Line Items]
Registered capital		4.6
High Century [Member] \| Dr. Charles Zhang [Member]
Variable Interest Entity [Line Items]
Ownership percentage		80.00%
High Century [Member] \| Wei Li [Member]
Variable Interest Entity [Line Items]
Ownership percentage		20.00%
Heng Da Yi Tong [Member]
Variable Interest Entity [Line Items]
Registered capital		1.2
Former name of VIE		Beijing Sohu Entertainment Culture Media Co., Ltd.
Heng Da Yi Tong [Member] \| Dr. Charles Zhang [Member]
Variable Interest Entity [Line Items]
Ownership percentage		80.00%
Heng Da Yi Tong [Member] \| Wei Li [Member]
Variable Interest Entity [Line Items]
Ownership percentage		20.00%
Sohu Internet [Member]
Variable Interest Entity [Line Items]
Registered capital		1.6
Sohu Internet [Member] \| High Century [Member]
Variable Interest Entity [Line Items]
Ownership percentage		75.00%
Sohu Internet [Member] \| Heng Da Yi Tong [Member]
Variable Interest Entity [Line Items]
Ownership percentage		25.00%
Donglin [Member]
Variable Interest Entity [Line Items]
Registered capital		1.5
Donglin [Member] \| High Century [Member]
Variable Interest Entity [Line Items]
Ownership percentage		50.00%
Donglin [Member] \| Sohu Internet [Member]
Variable Interest Entity [Line Items]
Ownership percentage		50.00%
Pilot New Era [Member]
Variable Interest Entity [Line Items]
Registered capital		0.7
Pilot New Era [Member] \| High Century [Member]
Variable Interest Entity [Line Items]
Ownership percentage		50.00%
Pilot New Era [Member] \| Sohu Internet [Member]
Variable Interest Entity [Line Items]
Ownership percentage		50.00%
Tianjin Jinhu [Member]
Variable Interest Entity [Line Items]
Registered capital		0.5
Tianjin Jinhu [Member] \| Ye Deng [Member]
Variable Interest Entity [Line Items]
Ownership percentage		50.00%
Tianjin Jinhu [Member] \| Xuemei Zhang [Member]
Variable Interest Entity [Line Items]
Ownership percentage		50.00%
Guangzhou Qianjun [Member]
Variable Interest Entity [Line Items]
Registered capital		3.3
Guangzhou Qianjun [Member] \| Tianjin Jinhu [Member]
Variable Interest Entity [Line Items]
Ownership percentage		100.00%
Sogou Information [Member]
Variable Interest Entity [Line Items]
Registered capital		2.5
Sogou Information [Member] \| High Century [Member]
Variable Interest Entity [Line Items]
Ownership percentage		45.00%
Sogou Information [Member] \| Xiaochuan Wang [Member]
Variable Interest Entity [Line Items]
Ownership percentage		10.00%
Sogou Information [Member] \| Tencent [Member]
Variable Interest Entity [Line Items]
Ownership percentage		45.00%
Gamease [Member]
Variable Interest Entity [Line Items]
Registered capital		1.3
Gamease [Member] \| Tao Wang [Member]
Variable Interest Entity [Line Items]
Ownership percentage		60.00%
Gamease [Member] \| Dewen Chen [Member]
Variable Interest Entity [Line Items]
Ownership percentage		40.00%
Guanyou Gamespace [Member]
Variable Interest Entity [Line Items]
Registered capital		1.5
Guanyou Gamespace [Member] \| Tao Wang [Member]
Variable Interest Entity [Line Items]
Ownership percentage		60.00%
Guanyou Gamespace [Member] \| Dewen Chen [Member]
Variable Interest Entity [Line Items]
Ownership percentage		40.00%
Shanghai ICE [Member]
Variable Interest Entity [Line Items]
Registered capital		1.2
Shanghai ICE [Member] \| Runa Pi [Member]
Variable Interest Entity [Line Items]
Ownership percentage		50.00%
Shanghai ICE [Member] \| Rong Qi [Member]
Variable Interest Entity [Line Items]
Ownership percentage		50.00%
Shenzhen 7Road [Member]
Variable Interest Entity [Line Items]
Registered capital		1.5
Shenzhen 7Road [Member] \| Gamease [Member]
Variable Interest Entity [Line Items]
Ownership percentage		100.00%
Percentage of acquired equity interest	31.742%		68.258%
Wuhan Baina Information [Member]
Variable Interest Entity [Line Items]
Registered capital		$ 3.0
Wuhan Baina Information [Member] \| Gamease [Member]
Variable Interest Entity [Line Items]
Ownership percentage		60.00%
Wuhan Baina Information [Member] \| Yongzhi Yang [Member]
Variable Interest Entity [Line Items]
Ownership percentage		40.00%

VIEs (VIEs Consolidated within Sohu Group, Financial Information) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
ASSETS:
Cash and cash equivalents	$ 876,340	$ 1,287,288	$ 833,535	$ 732,607
Restricted time deposit	282,186	393,087
Short-term investments	191,577	2,827
Accounts receivable, net	230,401	154,342
Prepaid and other current assets	116,704	132,002
Fixed assets, net	540,778	564,442
Goodwill	303,426	208,795	159,215
Intangible assets, net	110,691	107,108
Other non-current assets	37,344	16,327
LIABILITIES:
Accounts payable	127,758	125,896
Receipts in advance and deferred revenue	127,740	113,328
Net revenue	1,673,077	1,400,274	1,067,201
Net income /(loss)	(171,219)	166,949	177,192
Consolidated VIEs [Member]
ASSETS:
Cash and cash equivalents	39,534	112,316
Restricted time deposit	294	0
Short-term investments	0	2,460
Accounts receivable, net	129,881	95,595
Prepaid and other current assets	23,827	41,838
Intercompany receivables due from the Company's subsidiaries	176,902	223,877
Total current assets	370,438	476,086
Fixed assets, net	12,597	8,190
Goodwill	154,774	139,478
Intangible assets, net	39,726	35,135
Other non-current assets	79,115	61,550
Total assets	656,650	720,439
LIABILITIES:
Accounts payable	3,495	16,167
Accrued and other short-term liabilities	131,615	343,834
Receipts in advance and deferred revenue	53,641	60,140
Intercompany payables due to the Company's subsidiaries	259,009	12,059
Total current liabilities	447,760	432,200
Other long-term liabilities	25,262	9,560
Total liabilities	473,022	441,760
Net revenue	1,063,655	1,028,281	875,597
Net income /(loss)	(90,840)	(32,919)	81,857
Sohu's VIEs [Member]
Cash flows:
Net cash provided by /(used in) operating activities	29,344	(715)	(11,853)
Net cash used in investing activities	(27,306)	(926)	(3,599)
Net cash provided by /(used in) financing activities	18,535	1,476	(474)
Changyou's VIEs [Member]
Cash flows:
Net cash provided by /(used in) operating activities	39,827	102,086	66,739
Net cash used in investing activities	(131,788)	(53,925)	(43,087)
Net cash provided by /(used in) financing activities	$ (793)	$ 0	$ (13,106)

VIEs (VIEs Consolidated within Sohu Group, Summary of Significant Agreements Currently in Effect) (Details)	12 Months Ended
	Dec. 31, 2014
Shareholders of Sogou Information [Member] \| Sogou Technology [Member]
Variable Interest Entity [Line Items]
Power of attorney term	10 years
Shareholders of Tianjin Jinhu [Member] \| Video Tianjin [Member]
Variable Interest Entity [Line Items]
Power of attorney term	10 years
Shareholders of Gamease [Member] \| AmazGame [Member]
Variable Interest Entity [Line Items]
Business operation agreement term	10 years
Power of attorney term	10 years
Shareholders of Guanyou Gamespace [Member] \| Gamespace [Member]
Variable Interest Entity [Line Items]
Business operation agreement term	10 years
Power of attorney term	10 years
Sogou Information [Member] \| Sogou Technology [Member]
Variable Interest Entity [Line Items]
Exclusive technology consulting and service agreement term	10 years
Business cooperation agreement term	10 years
Sogou Information [Member] \| Shareholders of Sogou Information [Member] \| Sogou Technology [Member]
Variable Interest Entity [Line Items]
Business operation agreement term	10 years
Tianjin Jinhu [Member] \| Video Tianjin [Member]
Variable Interest Entity [Line Items]
Exclusive technology consulting and service agreement term	10 years
Tianjin Jinhu [Member] \| Shareholders of Tianjin Jinhu [Member] \| Video Tianjin [Member]
Variable Interest Entity [Line Items]
Business operation agreement term	10 years
Shenzhen 7Road [Member] \| Gamease [Member] \| 7Road Technology [Member]
Variable Interest Entity [Line Items]
Business operation agreement term	10 years
Equity interest purchase right agreements term	10 years
Sohu Internet [Member] \| Sohu Era [Member]
Variable Interest Entity [Line Items]
Exclusive technology consulting and service agreement term	2 years

Sohu.com Inc. Shareholders' Equity (Summary of Sohu.com Inc.'s outstanding shares) (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Common stock:
Balance, beginning of year	38,326	38,089	38,082
Issuance of common stock	181	237	257
Repurchase of common stock	0	0	(250)
Balance, end of year	38,507	38,326	38,089

Sohu.com Inc. Shareholders' Equity (Sohu's 2000 Stock Incentive Plan, Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014 Sohu 2000 Stock Incentive Plan [Member]	Dec. 31, 2013 Sohu 2000 Stock Incentive Plan [Member]	Dec. 31, 2012 Sohu 2000 Stock Incentive Plan [Member]	Dec. 31, 2014 Sohu 2000 Stock Incentive Plan [Member] Common Stock [Member]	Jan. 24, 2010 Sohu 2000 Stock Incentive Plan [Member] Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance							9,500,000
Award vesting period				4 years
Maximum term of share rights granted under share incentive plan				10 years
Plan expiration date				Jan. 24, 2010
Accumulated number of shares issued								9,128,724
Share-based compensation expense	$ 74,443,000	$ 10,429,000	$ 13,966,000	$ 1,400,000	$ 2,200,000	$ 5,100,000

Sohu.com Inc. Shareholders' Equity (Sohu's 2000 Stock Incentive Plan, Share Option Activity) (Details) (USD $)

12 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Closing stock price

$ 53.18

Share-based compensation expense

$ 74,443,000

$ 10,429,000

$ 13,966,000

Sohu 2000 Stock Incentive Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based compensation expense

1,400,000

2,200,000

5,100,000

Sohu 2000 Stock Incentive Plan [Member] | Stock Options [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of Shares, Outstanding, Beginning Balance

147,000

Number of Shares, Exercised

(35,000)

Number of Shares, Forfeited or expired

(2,000)

Number of Shares, Outstanding, Ending Balance

110,000

147,000

Number of Shares, Vested, Ending balance

110,000

Number of Shares, Exercisable, Ending balance

110,000

Weighted Average Exercise Price, Outstanding, Beginning balance

$ 18.87

Weighted Average Exercise Price, Exercised

$ 17.97

Weighted Average Exercise Price, Forfeited or expired

$ 16.81

Weighted Average Exercise Price, Outstanding, Ending balance

$ 19.2

$ 18.87

Weighted Average Exercise Price, Vested

$ 19.2

Weighted Average Exercise Price, Exercisable

$ 19.2

Weighted Average Remaining Contractual Life (Years), Outstanding, Beginning balance

1.39

Weighted Average Remaining Contractual Life (Years), Outstanding, Ending balance

0.41

1.39

Weighted Average Remaining Contractual Life (Years), Vested

0.41

Weighted Average Remaining Contractual Life (Years), Exercisable

0.41

Aggregate Intrinsic Value, Outstanding, Beginning balance

7,958,000

^[1]

Aggregate Intrinsic Value, Outstanding, Ending balance

3,737,000

^[1]

7,958,000

^[1]

Aggregate Intrinsic Value, Vested

3,737,000

^[1]

Aggregate Intrinsic Value, Exercisable

3,737,000

^[1]

Total intrinsic value of share options exercised

1,800,000

Number of options granted in period

Share-based compensation expense

Total cash received from the exercise of share options

$ 600,000

$ 1,900,000

$ 800,000

[1]	The aggregate intrinsic value in the preceding table represents the difference between Sohu's closing stock price of $53.18 on December 31, 2014 and the exercise price of share options. The total intrinsic value of share options exercised for the year ended December 31, 2014 was $1.8 million.

Sohu.com Inc. Shareholders' Equity (Sohu's 2000 Stock Incentive Plan, Ranges of Outstanding and Exercisable Options) (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of Options Outstanding	110
Options Exercisable, Number of Options Exercisable	110
$17.00 - $17.79 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of Options Outstanding	70
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	0.33
Options Outstanding, Weighted Average Exercise Price	$ 17.40
Options Exercisable, Number of Options Exercisable	70
Options Exercisable, Weighted Average Exercise Price	$ 17.40
$20.78 - $22.86 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of Options Outstanding	40
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	0.56
Options Outstanding, Weighted Average Exercise Price	$ 22.34
Options Exercisable, Number of Options Exercisable	40
Options Exercisable, Weighted Average Exercise Price	$ 22.34

Sohu.com Inc. Shareholders' Equity (Sohu's 2000 Stock Incentive Plan, Restricted Share Unit Activity) (Details) (USD $) Share data in Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 74,443,000	$ 10,429,000	$ 13,966,000
Sohu 2000 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	1,400,000	2,200,000	5,100,000
Sohu 2000 Stock Incentive Plan [Member] \| Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Units, Unvested, Beginning balance	123
Number of Units, Vested	(121)
Number of Units, Forfeited	(2)
Number of Units, Unvested, Ending balance	0	123
Number of Units, Expected to vest thereafter	0
Weighted-Average Grant-Date Fair Value, Unvested, Beginning balance	$ 61.27
Weighted-Average Grant-Date Fair Value, Vested	$ 61.27
Weighted-Average Grant-Date Fair Value, Forfeited	$ 61.27
Share-based compensation expense	1,400,000	2,200,000	5,100,000
Unrecognized compensation expenses	0
Fair value of restricted share units vested	$ 9,300,000	$ 6,200,000	$ 8,900,000

Sohu.com Inc. Shareholders' Equity (Sohu's 2010 Stock Incentive Plan, Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014 Sohu 2010 Stock Incentive Plan [Member]	Dec. 31, 2014 Sohu 2010 Stock Incentive Plan [Member] Restricted Share Units [Member]	Dec. 31, 2013 Sohu 2010 Stock Incentive Plan [Member] Restricted Share Units [Member]	Dec. 31, 2012 Sohu 2010 Stock Incentive Plan [Member] Restricted Share Units [Member]	Dec. 31, 2014 Sohu 2010 Stock Incentive Plan [Member] Common Stock [Member]	Jul. 02, 2010 Sohu 2010 Stock Incentive Plan [Member] Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance									1,500,000
Maximum term of share rights granted under share incentive plan				10 years
Plan expiration date				Jul. 01, 2020
Shares available for grant								1,364,263
Share-based compensation expense	$ 74,443,000	$ 10,429,000	$ 13,966,000		$ 3,000,000	$ 1,600,000	$ 900,000
Unrecognized compensation expenses					2,600,000
Unrecognized compensation expenses, weighted average period for recognition (in years)					1 year 1 month 20 days
Fair value of restricted share units vested					$ 1,200,000	$ 1,000,000	$ 900,000

Sohu.com Inc. Shareholders' Equity (Sohu's 2010 Stock Incentive Plan, Restricted Share Unit Activity) (Details) (Sohu 2010 Stock Incentive Plan [Member], Restricted Share Units [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014
Sohu 2010 Stock Incentive Plan [Member] \| Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Units, Unvested, Beginning balance	123
Number of Units, Granted	36
Number of Units, Vested	(26)
Number of Units, Forfeited	(66)
Number of Units, Unvested, Ending balance	67
Number of Units, Expected to vest thereafter	49
Weighted-Average Grant-Date Fair Value, Unvested, Beginning balance	$ 84.82
Weighted-Average Grant-Date Fair Value, Granted	$ 67.57
Weighted-Average Grant-Date Fair Value, Vested	$ 80.41
Weighted-Average Grant-Date Fair Value, Forfeited	$ 83.81
Weighted-Average Grant-Date Fair Value, Unvested, Ending balance	$ 78.16
Weighted-Average Grant-Date Fair Value, Expected to vest thereafter	$ 71.59

Sohu.com Inc. Shareholders' Equity (Sogou 2010 Share Incentive Plan, Narrative) (Details) (USD $)

12 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Sogou [Member]

Dec. 31, 2013

Sogou [Member]

Dec. 31, 2012

Sogou [Member]

Dec. 31, 2014

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Dec. 31, 2014

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Stock Options [Member]

Dec. 31, 2013

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Stock Options [Member]

Dec. 31, 2012

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Stock Options [Member]

Dec. 31, 2014

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Stock Options [Member]

Vesting upon Completion of Event [Member]

Aug. 22, 2014

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Ordinary Shares [Member]

Dec. 31, 2014

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Ordinary Shares [Member]

Stock Options [Member]

Dec. 31, 2014

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Ordinary Shares [Member]

Stock Options [Member]

Vesting upon Service Period and Achievement of Performance Targets [Member]

Dec. 31, 2014

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Ordinary Shares [Member]

Stock Options [Member]

Vesting upon Completion of Sogou's IPO and Expiration of All Underwriters' Lockup Periods [Member]

Dec. 31, 2014

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Ordinary Shares [Member]

Stock Options [Member]

Vesting upon Completion of Event [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares authorized for issuance

41,500,000

Maximum term of share rights granted under share incentive plan

10 years

Plan expiration date

Oct. 19, 2020

Number of options granted

38,194,488

25,744,488

8,490,000

3,960,000

Installments of share options granted

four equal installments

four or five equal installments

four equal installments

Number of options for which performance targets had been set

21,959,650

Number of options vested and exercisable

19,911,719

Accumulated number of share options exercised

15,292,630

Period of options after which remaining options will cease to vest if there has not been certain event

24 months

Starting date of waiting period for certain events

Jun. 15, 2013

Share-based compensation expense

$ 74,443,000

$ 10,429,000

$ 13,966,000

$ 61,918,000

^[1]

$ 5,435,000

^[1]

$ 4,548,000

^[1]

$ 31,400,000

$ 3,100,000

$ 3,900,000

$ 0

Unrecognized compensation expenses

$ 6,000,000

Unrecognized compensation expenses, weighted average period for recognition (in years)

6 months 18 days

[1]

Sohu.com Inc. Shareholders' Equity (Sogou 2010 Share Incentive Plan, Share Option Activity) (Details) (Sogou [Member], Sogou 2010 Share Incentive Plan [Member], Stock Options [Member], USD $)	12 Months Ended
	Dec. 31, 2014 years
Sogou [Member] \| Sogou 2010 Share Incentive Plan [Member] \| Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding, Beginning Balance	17,953,000
Number of Shares, Granted	6,742,000
Number of Shares, Exercised	(5,258,000)
Number of Shares, Forfeited or expired	(320,000)
Number of Shares, Outstanding, Ending Balance	19,117,000
Number of Shares, Vested, Ending balance, and expected to vest thereafter	6,636,000
Number of Shares, Exercisable, Ending balance	4,619,000
Weighted Average Exercise Price, Outstanding, Beginning balance	$ 0.251
Weighted Average Exercise Price, Granted	$ 0.001
Weighted Average Exercise Price, Exercised	$ 0.001
Weighted Average Exercise Price, Forfeited or expired	$ 0.001
Weighted Average Exercise Price, Outstanding, Ending balance	$ 0.236
Weighted Average Remaining Contractual Life (Years), Outstanding, Ending balance	7.76

Sohu.com Inc. Shareholders' Equity (Sogou 2010 Share Incentive Plan, Share Option Assumptions) (Details) (Sogou [Member], Sogou 2010 Share Incentive Plan [Member], Stock Options [Member], USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average expected option life	7 years	9 years	9 years
Dividend yield	0.00%	0.00%	0.00%
Fair value		$ 0.67	$ 0.72
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average risk-free interest rate	2.62%	2.10%	2.93%
Exercise multiple	2	2	2
Expected forfeiture rate (post-vesting)	0.00%	1.30%	1.30%
Volatility rate	49.00%	47.00%	50.00%
Fair value	$ 5.85
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average risk-free interest rate	3.05%	2.87%	3.21%
Exercise multiple	3	3	3
Expected forfeiture rate (post-vesting)	12.00%	6.00%	11.90%
Volatility rate	54.00%	49.00%	53.00%
Fair value	$ 6.35

Sohu.com Inc. Shareholders' Equity (Sogou 2010 Share Incentive Plan, Share Option Assumptions, Narrative) (Details) (Sogou [Member], Sogou 2010 Share Incentive Plan [Member])	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contract life of the option	10 years
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contract life of the option	10 years
Dividend yield	0.00%	0.00%	0.00%
Stock Options [Member] \| Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise multiple	2
Estimated forfeiture rate	12.00%
Stock Options [Member] \| Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise multiple	3
Stock Options [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise multiple	2	2	2
Estimated forfeiture rate	0.00%	1.30%	1.30%
Stock Options [Member] \| Minimum [Member] \| Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Estimated forfeiture rate	0.00%
Stock Options [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise multiple	3	3	3
Estimated forfeiture rate	12.00%	6.00%	11.90%
Stock Options [Member] \| Maximum [Member] \| Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Estimated forfeiture rate	1.00%

Sohu.com Inc. Shareholders' Equity (Sogou's Share-based Awards to Sohu Management, Narrative) (Details) (USD $)

12 Months Ended

0 Months Ended

12 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Sogou [Member]

Dec. 31, 2013

Sogou [Member]

Dec. 31, 2012

Sogou [Member]

Dec. 31, 2014

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Stock Options [Member]

Dec. 31, 2013

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Stock Options [Member]

Dec. 31, 2012

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Stock Options [Member]

Apr. 14, 2011

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Ordinary Shares [Member]

Mar. 31, 2011

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Ordinary Shares [Member]

Dec. 31, 2014

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Ordinary Shares [Member]

Stock Options [Member]

Dec. 31, 2014

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Ordinary Shares [Member]

Stock Options [Member]

Vesting upon Service Period and Achievement of Performance Targets [Member]

Dec. 31, 2014

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Ordinary Shares [Member]

Stock Options [Member]

Vesting upon Completion of Sogou's IPO and Expiration of All Underwriters' Lockup Periods [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares authorized for issuance

12,000,000

Fixed exercise price of ordinary share

$ 0.625

Sogou's ordinary shares previously held by Sohu

8,800,000

Sogou's newly-issued shares

3,200,000

Sogou's newly-issued shares, price per share

$ 0.625

Sogou's newly-issued shares, value

$ 2,000,000

Number of options granted

10,715,500

8,315,500

2,400,000

Installments of share options granted

four equal installments

five equal installments

Number of options for which performance targets had been set

8,160,500

Number of options vested and exercisable

7,688,075

Accumulated number of share options exercised

6,396,000

Share-based compensation expense

74,443,000

10,429,000

13,966,000

61,918,000

^[1]

5,435,000

^[1]

4,548,000

^[1]

8,900,000

700,000

Unrecognized compensation expenses

$ 1,100,000

Unrecognized compensation expenses, weighted average period for recognition (in years)

6 months

[1]

Sohu.com Inc. Shareholders' Equity (Sogou's Share-based Awards to Sohu Management, Share Option Activity) (Details) (Sogou [Member], Sohu Management Sogou Share Option Arrangement [Member], Stock Options [Member], USD $)	12 Months Ended
	Dec. 31, 2014 years
Sogou [Member] \| Sohu Management Sogou Share Option Arrangement [Member] \| Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding, Beginning Balance	3,880,000
Number of Shares, Granted	1,622,000
Number of Shares, Exercised	(1,291,000)
Number of Shares, Forfeited or expired	(46,000)
Number of Shares, Outstanding, Ending Balance	4,165,000
Number of Shares, Vested, Ending balance, and expected to vest thereafter	1,765,000
Number of Shares, Exercisable, Ending balance	1,292,000
Weighted Average Exercise Price, Outstanding, Beginning balance	$ 0.625
Weighted Average Exercise Price, Granted	$ 0.625
Weighted Average Exercise Price, Exercised	$ 0.625
Weighted Average Exercise Price, Forfeited or expired	$ 0.625
Weighted Average Exercise Price, Outstanding, Ending balance	$ 0.625
Weighted Average Remaining Contractual Life (Years), Outstanding, Ending balance	7.44

Sohu.com Inc. Shareholders' Equity (Sogou's Share-based Awards to Sohu Management, Share Option Assumptions) (Details) (Sogou [Member], Sohu Management Sogou Share Option Arrangement [Member], Stock Options [Member], USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average expected option life	7 years	9 years	9 years
Volatility rate			50.00%
Dividend yield	0.00%	0.00%	0.00%
Fair value	$ 5.23
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average risk-free interest rate	2.62%	2.10%	2.93%
Exercise multiple	2	2	2
Expected forfeiture rate (post-vesting)	0.00%	0.00%	21.40%
Volatility rate	52.00%	47.00%
Fair value		0.27	0.28
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average risk-free interest rate	2.93%	2.87%	2.98%
Exercise multiple	3	3	3
Expected forfeiture rate (post-vesting)	8.00%	8.00%	27.00%
Volatility rate	54.00%	48.00%
Fair value		0.38	0.32

Sohu.com Inc. Shareholders' Equity (Sogou Inc. Share-based Awards, Option Modification) (Details) (Sogou [Member], USD $)	12 Months Ended
	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incremental compensation expense	$ 0
Ordinary Shares [Member] \| Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accumulated number of share options early exercised	15,932,500
Sogou 2010 Share Incentive Plan [Member] \| Ordinary Shares [Member] \| Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accumulated number of share options early exercised	15,320,000
Sohu Management Sogou Share Option Arrangement [Member] \| Ordinary Shares [Member] \| Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accumulated number of share options early exercised	612,500

Sohu.com Inc. Shareholders' Equity (Tencent Share-based Awards Granted to Employees Who Transferred to Sogou with Soso Search-related Businesses) (Details) (USD $)

12 Months Ended

1 Months Ended

12 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

May 31, 2014

Tencent [Member]

Ordinary Shares [Member]

Dec. 31, 2014

Sogou [Member]

Dec. 31, 2013

Sogou [Member]

Dec. 31, 2012

Sogou [Member]

Dec. 31, 2014

Sogou [Member]

Tencent [Member]

Tencent Share-based Awards Related to Soso [Member]

Restricted Share Units [Member]

Dec. 31, 2013

Sogou [Member]

Tencent [Member]

Tencent Share-based Awards Related to Soso [Member]

Restricted Share Units [Member]

Dec. 31, 2014

Sogou [Member]

Tencent [Member]

Tencent Share-based Awards Related to Soso [Member]

Ordinary Shares [Member]

Restricted Share Units [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares authorized for issuance

428,300

Stock split, conversion ratio

Share-based compensation expense

$ 74,443,000

$ 10,429,000

$ 13,966,000

$ 61,918,000

^[1]

$ 5,435,000

^[1]

$ 4,548,000

^[1]

$ 4,900,000

$ 1,600,000

Unrecognized compensation expenses

$ 2,500,000

Unrecognized compensation expenses, weighted average period for recognition (in years)

2 years 7 months 17 days

[1]

Sohu.com Inc. Shareholders' Equity (Sogou Share Repurchase Transaction) (Details) (USD $) In Millions, except Share data, unless otherwise specified	12 Months Ended			1 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jun. 30, 2014 Sogou [Member] Class A Ordinary Shares [Member]	Dec. 31, 2014 Sogou [Member] Class A Ordinary Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares repurchased	0	0	250,000	4,200,000
Aggregate purchase price				$ 41.6
Additional share-based compensation expense					$ 17.0

Sohu.com Inc. Shareholders' Equity (Changyou's 2008 Share Incentive Plan) (Details) (USD $)	12 Months Ended						1 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014 Changyou [Member]	Dec. 31, 2013 Changyou [Member]	Dec. 31, 2012 Changyou [Member]	Mar. 31, 2009 Changyou [Member] Ordinary Shares [Member]	Dec. 31, 2014 Changyou [Member] Changyou's 2008 Share Incentive Plan [Member]	Dec. 31, 2013 Changyou [Member] Changyou's 2008 Share Incentive Plan [Member]	Dec. 31, 2012 Changyou [Member] Changyou's 2008 Share Incentive Plan [Member]	Dec. 31, 2014 Changyou [Member] Changyou's 2008 Share Incentive Plan [Member] Ordinary Shares [Member]	Mar. 31, 2009 Changyou [Member] Changyou's 2008 Share Incentive Plan [Member] Ordinary Shares [Member]	Dec. 31, 2008 Changyou [Member] Changyou's 2008 Share Incentive Plan [Member] Ordinary Shares [Member]	Dec. 31, 2014 Changyou [Member] Changyou's 2008 Share Incentive Plan [Member] Ordinary Shares [Member] Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for future issuance													2,000,000
Shares reserved for future issuance as result of stock split												20,000,000
Stock split, conversion ratio							10
Award vesting period								4 years
Maximum term of share rights granted under share incentive plan								10 years
Plan expiration date								Aug. 31, 2018
Number of shares granted											15,000,000			4,718,774
Share-based compensation expense	$ 74,443,000	$ 10,429,000	$ 13,966,000	$ 4,087,000	$ 1,195,000	$ 3,366,000		$ 1,300,000	$ 1,200,000	$ 3,400,000

Sohu.com Inc. Shareholders' Equity (Share-based Awards Granted before Changyou's IPO, Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 74,443,000	$ 10,429,000	$ 13,966,000
Changyou [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	4,087,000	1,195,000	3,366,000
Changyou [Member] \| Changyou's Share-based Awards Granted before IPO [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 0

Sohu.com Inc. Shareholders' Equity (Share-based Awards Granted after Changyou's IPO, Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 74,443,000	$ 10,429,000	$ 13,966,000
Changyou [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	4,087,000	1,195,000	3,366,000
Changyou [Member] \| Changyou's Share-based Awards Granted after IPO [Member] \| Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	4 years
Share-based compensation expense	1,300,000	1,500,000	3,000,000
Unrecognized compensation expenses	1,500,000
Unrecognized compensation expenses, weighted average period for recognition (in years)	1 year 1 month 10 days
Fair value of restricted share units vested	$ 1,100,000	$ 5,500,000	$ 4,700,000
Changyou [Member] \| Changyou's Share-based Awards Granted after IPO [Member] \| Ordinary Shares [Member] \| Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares or units granted	1,685,902

Sohu.com Inc. Shareholders' Equity (Share-based Awards Granted after Changyou's IPO, Restricted Share Unit Activity) (Details) (Changyou [Member], Changyou's Share-based Awards Granted after IPO [Member], Restricted Share Units [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014
Changyou [Member] \| Changyou's Share-based Awards Granted after IPO [Member] \| Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Units, Unvested, Beginning balance	218
Number of Units, Granted	180
Number of Units, Vested	(93)
Number of Units, Forfeited	(85)
Number of Units, Unvested, Ending balance	220
Number of Units, Expected to vest thereafter	213
Weighted-Average Grant-Date Fair Value, Unvested, Beginning balance	$ 14.46
Weighted-Average Grant-Date Fair Value, Granted	$ 13.71
Weighted-Average Grant-Date Fair Value, Vested	$ 14.62
Weighted-Average Grant-Date Fair Value, Forfeited	$ 13.63
Weighted-Average Grant-Date Fair Value, Unvested, Ending balance	$ 14.09
Weighted-Average Grant-Date Fair Value, Expected to vest thereafter	$ 14.10

Sohu.com Inc. Shareholders' Equity (Changyou 2014 Share Incentive Plan, Narrative) (Details) (USD $)	12 Months Ended								12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014 Changyou [Member]	Dec. 31, 2013 Changyou [Member]	Dec. 31, 2012 Changyou [Member]	Dec. 31, 2014 Changyou [Member] Changyou 2014 Share Incentive Plan [Member]	Feb. 16, 2015 Changyou [Member] Changyou 2014 Share Incentive Plan [Member] Subsequent Event [Member]	Dec. 31, 2014 Changyou [Member] Changyou 2014 Share Incentive Plan [Member] Restricted Share Units [Member]	Nov. 02, 2014 Changyou [Member] Changyou 2014 Share Incentive Plan [Member] Class A Ordinary Shares [Member]	Jun. 27, 2014 Changyou [Member] Changyou 2014 Share Incentive Plan [Member] Class A Ordinary Shares [Member]	Dec. 31, 2014 Changyou [Member] Changyou 2014 Share Incentive Plan [Member] Class A Ordinary Shares [Member] Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for future issuance										6,000,000	2,000,000
Number of shares or units granted												2,416,000
Award vesting period									4 years
Share-based compensation expense	$ 74,443,000	$ 10,429,000	$ 13,966,000	$ 4,087,000	$ 1,195,000	$ 3,366,000	$ 2,600,000
Unrecognized compensation expenses									27,900,000
Unrecognized compensation expenses, weighted average period for recognition (in years)									1 year 3 months 29 days
Fair value of shares vested									$ 0
Number of Class A restricted share units converted to options								2,416,000
Class A restricted share units converted to options, exercise price								$ 0.01

Sohu.com Inc. Shareholders' Equity (Changyou 2014 Share Incentive Plan, Restricted Share Unit Activity) (Details) (Changyou [Member], Changyou 2014 Share Incentive Plan [Member], Restricted Share Units [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014
Changyou [Member] \| Changyou 2014 Share Incentive Plan [Member] \| Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Units, Unvested, Beginning balance	0
Number of Units, Granted	2,416
Number of Units, Unvested, Ending balance	2,416
Number of Units, Expected to vest thereafter	2,416
Weighted-Average Grant-Date Fair Value, Granted	$ 12.64
Weighted-Average Grant-Date Fair Value, Unvested, Ending balance	$ 12.64
Weighted-Average Grant-Date Fair Value, Expected to vest thereafter	$ 12.64

Sohu.com Inc. Shareholders' Equity (Sohu Video Share-based Awards, Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014 Sohu Video [Member]	Dec. 31, 2013 Sohu Video [Member]	Dec. 31, 2012 Sohu Video [Member]	Dec. 31, 2014 Sohu Video [Member] Video 2011 Share Incentive Plan [Member]	Dec. 31, 2014 Sohu Video [Member] Video 2011 Share Incentive Plan [Member] Stock Options [Member]	Jan. 04, 2012 Sohu Video [Member] Video 2011 Share Incentive Plan [Member] Ordinary Shares [Member]	Dec. 31, 2014 Sohu Video [Member] Video 2011 Share Incentive Plan [Member] Ordinary Shares [Member] Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for future issuance									25,000,000
Maximum term of share rights granted under share incentive plan							10 years
Plan expiration date							Jan. 03, 2021
Number of options granted										16,368,200
Number of options vested										4,972,800
Share-based compensation expense	$ 74,443,000	$ 10,429,000	$ 13,966,000	$ 4,028,000	$ 0	$ 0		$ 4,000,000

Sohu.com Inc. Shareholders' Equity (Sohu Video Share-based Awards, Share Option Assumptions) (Details) (Sohu Video [Member], Video 2011 Share Incentive Plan [Member], Stock Options [Member], USD $)	12 Months Ended
	Dec. 31, 2014
Sohu Video [Member] \| Video 2011 Share Incentive Plan [Member] \| Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average risk-free interest rate	2.57%
Exercise multiple	2.8
Expected forfeiture rate (post-vesting)	10.00%
Weighted average expected option life	7 years
Volatility rate	60.60%
Dividend yield	0.00%
Fair value	$ 0.82

Changyou Share Repurchase (Details) (USD $) In Millions, except Share data, unless otherwise specified	12 Months Ended				18 Months Ended			18 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014 Changyou [Member] Changyou Share Repurchase Program Authorized in 2013 [Member]	Dec. 31, 2014 Changyou [Member] Changyou Share Repurchase Program Authorized in 2013 [Member]	Dec. 31, 2014 Changyou [Member] Changyou Share Repurchase Program Authorized in 2013 [Member] ADS [Member]	Jul. 27, 2013 Changyou [Member] Changyou Share Repurchase Program Authorized in 2013 [Member] ADS [Member]	Dec. 31, 2014 Changyou [Member] Changyou Share Repurchase Program Authorized in 2013 [Member] Ordinary Shares [Member]
Equity, Class of Treasury Stock [Line Items]
Share repurchase program, authorized amount							$ 100
Share repurchase program, period in force				2 years
Share repurchase program, shares repurchased	0	0	250,000			754,800		1,509,600
Share repurchase program, aggregate cost					$ 20.8

Sogou Transactions (Sogou-Tencent Transactions) (Details) (USD $) In Millions, except Share data, unless otherwise specified	12 Months Ended			0 Months Ended			0 Months Ended			0 Months Ended			0 Months Ended		0 Months Ended		1 Months Ended	0 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Sep. 16, 2013 Sogou [Member] Tencent [Member] persons	Sep. 16, 2013 Sogou [Member] Sohu Search [Member] persons	Dec. 31, 2014 Sogou [Member] Sohu [Member]	Sep. 17, 2013 Sogou [Member] Series A Preferred Shares [Member]	Jun. 29, 2012 Sogou [Member] Series A Preferred Shares [Member] Alibaba [Member]	Oct. 22, 2010 Sogou [Member] Series A Preferred Shares [Member] Alibaba [Member]	Sep. 17, 2013 Sogou [Member] Series A Preferred Shares [Member] China Web [Member]	Mar. 24, 2014 Sogou [Member] Series A Preferred Shares [Member] China Web [Member]	Oct. 22, 2010 Sogou [Member] Series A Preferred Shares [Member] China Web [Member]	Sep. 17, 2013 Sogou [Member] Series A Preferred Shares [Member] Photon [Member]	Oct. 22, 2010 Sogou [Member] Series A Preferred Shares [Member] Photon [Member]	Sep. 17, 2013 Sogou [Member] Series A Preferred Shares [Member] Sohu Search [Member]	Sep. 16, 2013 Sogou [Member] Series B Preferred Shares and Class B Ordinary Shares [Member] Tencent [Member]	Jun. 30, 2014 Sogou [Member] Class A Ordinary Shares [Member]	Dec. 02, 2013 Sogou Information [Member] Tencent [Member]
Restructuring Cost and Reserve [Line Items]
Newly-issued Series A Preferred Shares, shares									24,000,000			14,400,000		38,400,000
Newly-issued Series A Preferred Shares, value									$ 15			$ 9		$ 24
Purchase of Series A Preferred Shares, shares								24,000,000			14,400,000
Purchase of Series A Preferred Shares, aggregate purchase price								25.8			47.3
Cash proceeds from Tencent																448.0		1.5
Number of designees to elect directors by shareholder				2	3
Special dividend paid to Series A Preferred Shareholders by Sogou							300.9			96.7			43.0		161.2
Ownership percentage held by Tencent																		45.00%
Shares repurchased	0	0	250,000														4,200,000
Aggregate purchase price																	$ 41.6
Voting power held by parent pursuant to Shareholders Agreement						52.00%

Sogou Transactions (Sohu's Shareholding in Sogou) (Details) (Sogou [Member], USD $)	12 Months Ended
	Dec. 31, 2014
Shareholding in Independently Listed Subsidiary [Line Items]
Impact on Sohu Group's basic net income per share	$ 0
Ordinary Shares and Preferred Shares [Member]
Shareholding in Independently Listed Subsidiary [Line Items]
Shares, outstanding	357,444,213
Sohu [Member] \| Class A Ordinary Shares [Member]
Shareholding in Independently Listed Subsidiary [Line Items]
Shares, outstanding	132,817,250
Shares to be purchased by Sohu management and key employees	5,617,250
Sohu [Member] \| Series A Preferred Shares [Member]
Shareholding in Independently Listed Subsidiary [Line Items]
Shares, outstanding	24,000,000
Sohu [Member] \| Series A Preferred Shares [Member] \| Repurchase Option [Member]
Shareholding in Independently Listed Subsidiary [Line Items]
Option Agreement of Series A Preferred Shares, shares	24,000,000
Photon [Member] \| Series A Preferred Shares [Member]
Shareholding in Independently Listed Subsidiary [Line Items]
Shares, outstanding	38,400,000
Photon [Member] \| Series A Preferred Shares [Member] \| Repurchase Option [Member]
Shareholding in Independently Listed Subsidiary [Line Items]
Option Agreement of Series A Preferred Shares, shares	6,400,000
Tencent [Member] \| Class A Ordinary Shares [Member]
Shareholding in Independently Listed Subsidiary [Line Items]
Shares, outstanding	6,757,875
Tencent [Member] \| Series B Preferred Shares [Member]
Shareholding in Independently Listed Subsidiary [Line Items]
Shares, outstanding	65,431,579
Tencent [Member] \| Non-voting Class B Ordinary Shares [Member]
Shareholding in Independently Listed Subsidiary [Line Items]
Shares, outstanding	79,368,421
Various Employees of Sogou and Sohu [Member] \| Class A Ordinary Shares [Member]
Shareholding in Independently Listed Subsidiary [Line Items]
Shares, outstanding	10,669,088

Sogou Transactions (Terms of Sogou Preferred Shares) (Details) (Sogou [Member], USD $)	12 Months Ended
	Dec. 31, 2014
Series A Preferred Shares [Member]
Restructuring Cost and Reserve [Line Items]
Dividend rate per annum per Preferred Share	$ 0.0375
Times over original sales price preferred shareholders entitled to receive in event of liquidation	1.3
Preferred share conversion price	$ 0.625
Series B Preferred Shares [Member]
Restructuring Cost and Reserve [Line Items]
Dividend rate per annum per Preferred Share	$ 0.411
Liquidation Preference Price	$ 6.847
Preferred share conversion price	$ 7.267

- Definition

The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share.

+ References+ Details

Business Combinations (Acquisition of Shi Ji Guang Su, Allocation of Consideration of Assets Acquired and Liabilities Assumed Based on Fair Values) (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Sep. 16, 2013 Sogou [Member] Shi Ji Guang Su [Member]
Business Acquisition [Line Items]
Cash				$ 3,249,000
Receivables				7,967,000
Fixed assets acquired				21,964,000
Goodwill	303,426,000	208,795,000	159,215,000	4,199,000
Identifiable intangible assets acquired				5,686,000
Liabilities				(15,447,000)
Total				$ 27,618,000

Business Combinations (Acquisition of MoboTap, Narrative) (Details) (USD $)				0 Months Ended		0 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jul. 31, 2014 Changyou [Member] MoboTap [Member]	Dec. 31, 2014 Changyou [Member] MoboTap [Member]	Jul. 31, 2014 Changyou [Member] MoboTap [Member] User base [Member]	Jul. 31, 2014 Changyou [Member] MoboTap [Member] Technology [Member]	Jul. 31, 2014 Changyou [Member] MoboTap [Member] Trademarks [Member]
Business Acquisition [Line Items]
Percentage of acquired equity interest				51.00%
Cash consideration				$ 90,830,000
Percentage of equity interests, Changyou has the right to purchase from noncontrolling shareholders				10.00%
Percentage below IPO price, Changyou has the right to purchase from noncontrolling shareholders				20.00%
Percentage of equity interests, noncontrolling shareholders have right to put to controlling shareholder under specific conditions				15.00%
Aggregate price of equity interests, noncontrolling shareholders have right to put to controlling shareholder under specific conditions				53,000,000
Useful lives of acquired identifiable intangible assets						2 years 4 months 24 days	5 years 4 months 24 days	10 years 4 months 24 days
Goodwill	303,426,000	208,795,000	159,215,000	113,040,000
Measurement period adjustment					$ 0

Business Combinations (Acquisition of MoboTap, Allocation of Consideration of Assets Acquired and Liabilities Assumed Based on Their Fair Value) (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jul. 31, 2014 Changyou [Member] MoboTap [Member]
Business Acquisition [Line Items]
Cash consideration				$ 90,830,000
Repurchase option				793,000
Identifiable intangible assets acquired				27,000,000
Goodwill	303,426,000	208,795,000	159,215,000	113,040,000
Other assets				6,714,000
Put option				(298,000)
Liabilities assumed				(2,995,000)
Noncontrolling interest				(53,424,000)
Total				$ 90,830,000

Business Combinations (Acquisition of Doyo, Narrative) (Details) (USD $)				0 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Nov. 29, 2013 Changyou [Member] Doyo [Member]	Dec. 31, 2014 Changyou [Member] Doyo [Member]
Business Acquisition [Line Items]
Percentage of acquired equity interest				100.00%
Fixed cash consideration				$ 6,521,000
Variable cash consideration, maximum				7,300,000
Fair value of contingent consideration				4,785,000	5,900,000
Goodwill	303,426,000	208,795,000	159,215,000	7,626,000
Measurement period adjustment					0
Change in fair value of contingent in consolidated statements of comprehensive income					$ 1,200,000

Business Combinations (Acquisition of Doyo, Allocation of Consideration of Assets Acquired and Liabilities Assumed Based on Fair Values) (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014 Changyou [Member] Doyo [Member]	Nov. 29, 2013 Changyou [Member] Doyo [Member]
Business Acquisition [Line Items]
Cash consideration					$ 6,521,000
Contingent consideration				5,900,000	4,785,000
Total consideration					11,306,000
Tangible assets					1,324,000
Identifiable intangible assets acquired					3,620,000
Goodwill	303,426,000	208,795,000	159,215,000		7,626,000
Liabilities assumed					(1,264,000)
Total					$ 11,306,000

Business Combinations (Acquisition of RaidCall, Narrative) (Details) (USD $)				0 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 24, 2013 Changyou [Member] TalkTalk [Member]	Dec. 31, 2014 Changyou [Member] TalkTalk [Member]
Business Acquisition [Line Items]
Percentage of acquired equity interest				62.50%
Cash consideration				$ 47,627,000
Cash consideration paid for purchase of ordinary shares of TalkTalk held by Kalends Group				27,600,000
Cash consideration injected for newly-issued ordinary shares of TalkTalk				20,000,000
Percentage of equity interests reserved for grants of equity incentive awards				15.00%
Ownership percentage held by noncontrolling owners				22.50%
Goodwill	303,426,000	208,795,000	159,215,000	33,740,000
Measurement period adjustment					$ 0

Business Combinations (Acquisition of RaidCall Business, Allocation of Consideration of Assets Acquired and Liabilities Assumed Based on Fair Values) (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 24, 2013 Changyou [Member] TalkTalk [Member]
Business Acquisition [Line Items]
Cash consideration				$ 47,627,000
Tangible assets				20,016,000
Identifiable intangible assets acquired				17,888,000
Goodwill	303,426,000	208,795,000	159,215,000	33,740,000
Fair value of noncontrolling interest				(17,172,000)
Liabilities assumed				(6,845,000)
Total				$ 47,627,000

Business Combinations (Acquisition of 7Road, Narrative) (Details) (USD $)				0 Months Ended	12 Months Ended				12 Months Ended		12 Months Ended				0 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	May 11, 2011 Changyou [Member] Shenzhen 7Road [Member]	Dec. 31, 2014 Changyou [Member] Shenzhen 7Road [Member]	Dec. 31, 2013 Changyou [Member] Shenzhen 7Road [Member]	Dec. 31, 2012 Changyou [Member] Shenzhen 7Road [Member]	Jun. 01, 2011 Changyou [Member] Shenzhen 7Road [Member]	Dec. 31, 2014 Changyou [Member] Shenzhen 7Road [Member] Completed Game [Member]	Jun. 01, 2011 Changyou [Member] Shenzhen 7Road [Member] Completed Game [Member]	Dec. 31, 2014 Changyou [Member] Shenzhen 7Road [Member] Other Identifiable Intangible Assets [Member]	Jun. 01, 2011 Changyou [Member] Shenzhen 7Road [Member] Other Identifiable Intangible Assets [Member]	Jun. 01, 2011 Changyou [Member] Shenzhen 7Road [Member] Noncompete Agreements [Member]	Jun. 01, 2011 Changyou [Member] Shenzhen 7Road [Member] Relationships with Operators [Member]	May 01, 2013 Changyou [Member] 7Road [Member]	Dec. 31, 2014 Changyou [Member] 7Road [Member]	Dec. 31, 2013 Changyou [Member] 7Road [Member]
Business Acquisition [Line Items]
Percentage of acquired equity interest				68.258%
Fixed cash consideration								$ 68,258,000
Variable cash consideration, maximum								32,800,000
Charges for impairment of acquired intangible assets					0	0	600,000
Variable cash consideration, minimum								0
Fair value of contingent consideration								28,051,000
Indemnification assets involved								0
Changes of fair value of contingent consideration							2,200,000
Identifiable intangible assets acquired										20,837,000		986,000	179,000	807,000
Estimated average weighted useful life									5 years		5 years
Goodwill	303,426,000	208,795,000	159,215,000					103,366,000
Ownership percentage held by noncontrolling owners															28.074%
Aggregate cash consideration for purchase of noncontrolling interest of 7Road															78,000,000
Consideration paid																$ 2,000,000	$ 76,000,000

Business Combinations (Acquisition of 7Road, Allocation of Consideration of Assets Acquired and Liabilities Assumed Based on Fair Values) (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jun. 01, 2011 Changyou [Member] Shenzhen 7Road [Member]	Jun. 01, 2011 Changyou [Member] Shenzhen 7Road [Member] Completed Game [Member]	Jun. 01, 2011 Changyou [Member] Shenzhen 7Road [Member] Games under Development [Member]	Jun. 01, 2011 Changyou [Member] Shenzhen 7Road [Member] Other Identifiable Intangible Assets [Member]
Business Acquisition [Line Items]
Cash consideration				$ 68,258,000
Contingent consideration				28,051,000
Total consideration				96,309,000
Receivables				7,440,000
Other tangible assets				22,213,000
Identifiable intangible assets acquired					20,837,000	3,561,000	986,000
Goodwill	303,426,000	208,795,000	159,215,000	103,366,000
Liabilities assumed				(8,983,000)
Fair value of noncontrolling interest and put option				(53,111,000)
Total				$ 96,309,000

Mezzanine Equity-Noncontrolling Interest (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Business Acquisition [Line Items]
Accretion charges	$ 0	$ 17,780,000	$ 11,196,000
Mezzanine equity	$ 0
Changyou [Member] \| 7Road [Member]
Business Acquisition [Line Items]
Put option expiration year	2014

- Definition

+ References+ Details

Noncontrolling Interest (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	$ 487,245	$ 510,015
Net income/ (loss) attributable to noncontrolling interest in consolidated statements of comprehensive income	(32,309)	82,044	78,837
Sogou [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	145,538	199,059
Net income/ (loss) attributable to noncontrolling interest in consolidated statements of comprehensive income	(14,202)	(5,884)	(10,905)
Changyou [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	341,707	307,898
Percentage of noncontrolling interest recognized in consolidated balance sheets	32.00%	32.00%
Net income/ (loss) attributable to noncontrolling interest in consolidated statements of comprehensive income	$ (18,873)	$ 87,289	$ 89,625
Percentage of net /(loss) income attributable to noncontrolling interest recognized in consolidated statements of comprehensive income	32.00%	32.00%	32.00%

Noncontrolling Interest (Noncontrolling Interest in Consolidated Balance Sheets) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	$ 487,245	$ 510,015
Sogou [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	145,538	199,059
Changyou [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	341,707	307,898
Others [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	$ 0	$ 3,058

Net Income /(Loss) per Share (Narrative) (Details) (USD $)	12 Months Ended									0 Months Ended			12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014 Changyou [Member]	Dec. 31, 2013 Changyou [Member]	Dec. 31, 2012 Changyou [Member]	Dec. 31, 2014 Sogou [Member]	Dec. 31, 2013 Sogou [Member]	Dec. 31, 2012 Sogou [Member]	Sep. 17, 2013 Sogou [Member] Series A Preferred Shares [Member]	Jun. 29, 2012 Sogou [Member] Alibaba [Member] Series A Preferred Shares [Member]	Mar. 24, 2014 Sogou [Member] China Web [Member] Series A Preferred Shares [Member]	Dec. 31, 2014 Potential common shares issuable upon exercise or settlement of share-based awards [Member]
Schedule of Calculation of Numerator and Denominator in Earnings Per Share [Line Items]
Anti-dilutive potential common shares													111,000
Incremental dilution from Changyou				$ 0	$ (826,000)	$ (2,453,000)	$ (3,919,000)	$ (2,138,000)	$ (6,629,000)
Purchase of Series A Preferred Shares, shares											24,000,000	14,400,000
Deemed dividend											14,200,000	27,700,000
Special dividend distributed to holders of Series A Preferred Shares other than Sohu	0	139,700,000	0							139,700,000
Special dividend distributed to holders of Series A Preferred Shares other than Sohu, contributed by Sohu										82,400,000
Purchase of Series A Preferred Shares, aggregate purchase price											$ 25,800,000	$ 47,300,000

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References+ Details

Net Income /(Loss) per Share (Calculation of Sohu Group's Basic and Diluted Net Income /(Loss) per Share) (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Numerator:
Net income /(loss) attributable to Sohu.com Inc., basic (after subtracting the dividend or deemed dividend to noncontrolling Sogou Series A Preferred shareholders)	$ (166,657)	$ (15,298)	$ 72,940
Effect of dilutive securities:
Net income /(loss) attributable to Sohu.com Inc., diluted	(170,576)	(18,262)	63,858
Denominator:
Weighted average basic common shares outstanding	38,468	38,255	38,038
Effect of dilutive securities:
Share options and restricted share units	0	247	354
Weighted average diluted common shares outstanding	38,468	38,502	38,392
Basic net income /(loss) per share attributable to Sohu.com Inc.	$ (4.33)	$ (0.40)	$ 1.92
Diluted net income /(loss) per share attributable to Sohu.com Inc.	$ (4.43)	$ (0.47)	$ 1.66
Sogou [Member]
Effect of dilutive securities:
Incremental dilution	(3,919)	(2,138)	(6,629)
Changyou [Member]
Effect of dilutive securities:
Incremental dilution	$ 0	$ (826)	$ (2,453)

Profit Appropriation (Details) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Profit Appropriation [Line Items]
Portion of after-tax profit to be allocated to general reserve under PRC Law	10.00%
Required general reserve /registered capital ratio to de-force compulsory net profit allocation to general reserve	50.00%
Amount of profits appropriated to the general reserve fund and the statutory surplus fund	$ 4.9	$ 3.0	$ 0.4
China Foreign Investment Enterprises Law [Member]
Profit Appropriation [Line Items]
Portion of after-tax profit to be allocated to general reserve under PRC Law	10.00%
Required general reserve /registered capital ratio to de-force compulsory net profit allocation to general reserve	50.00%
China Company Law [Member]
Profit Appropriation [Line Items]
Portion of after-tax profit to be allocated to general reserve under PRC Law	10.00%
Required general reserve /registered capital ratio to de-force compulsory net profit allocation to general reserve	50.00%

Concentration Risks (Details) (USD $)	12 Months Ended
Concentration Risks (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Customer Risk [Member] \| Total Revenue [Member]
Concentration Risk [Line Items]
Revenues from clients that individually represent greater than 10% of total revenues	$ 0	$ 0	$ 0
Product Risk [Member] \| Total Revenue [Member] \| TLBB [Member]
Concentration Risk [Line Items]
Percentage of concentration risk	25.00%
Product Risk [Member] \| Online Game Revenue [Member] \| TLBB [Member]
Concentration Risk [Line Items]
Percentage of concentration risk	63.00%
Credit risk [Member] \| Cash and Cash Equivalents [Member]
Concentration Risk [Line Items]
Percentage of concentration risk	46.00%	48.00%
Number of financial institutions cash and cash equivalents concentrated held in	15	16
Maximum percentage of Sohu's cash and bank deposits in any single financial institution	24.00%	25.00%

Subsequent Events (Details) (Sohu 2000 Stock Incentive Plan [Member])	12 Months Ended				0 Months Ended
	Dec. 31, 2014	Dec. 31, 2014 Stock Options [Member]	Dec. 31, 2013 Stock Options [Member]	Dec. 31, 2012 Stock Options [Member]	Feb. 07, 2015 Subsequent Event [Member] Stock Options [Member]
Subsequent Event [Line Items]
Number of options granted in period		0	0	0	1,068,000
Award vesting period	4 years				4 years

Schedule I - Condensed Financial Information of Registrant (Condensed Balance Sheets) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
ASSETS
Cash and cash equivalents	$ 876,340	$ 1,287,288	$ 833,535	$ 732,607
Prepaid and other current assets	116,704	132,002
Total current assets	1,697,208	2,051,555
Total assets	2,867,009	2,998,715
LIABILITIES AND SHAREHOLDERS' EQUITY
Accrued liabilities	239,231	227,018
Total current liabilities	794,285	1,114,409
Shareholders' equity:
Common stock: $0.001 par value per share (75,400 shares authorized; 38,326 shares and 38,507 shares, respectively, issued and outstanding as of December 31, 2013 and 2014)	44	44
Additional paid-in capital	650,148	601,633
Treasury stock (5,889 shares as of both December 31, 2013 and 2014)	(143,858)	(143,858)
Accumulated other comprehensive income	109,402	116,304
Retained earnings	585,925	752,582
Total shareholders' equity	1,201,661	1,326,705
Total liabilities and shareholders' equity	2,867,009	2,998,715
Sohu.com Inc [Member]
ASSETS
Cash and cash equivalents	23,189	35,659	22,858	13,589
Prepaid and other current assets	1,186	194
Due from subsidiaries and variable interest entities	3,806	3,806
Total current assets	28,181	39,659
Interests in subsidiaries and variable interest entities	1,176,914	1,294,104
Total assets	1,205,095	1,333,763
LIABILITIES AND SHAREHOLDERS' EQUITY
Accrued liabilities	3,434	7,058
Total current liabilities	3,434	7,058
Shareholders' equity:
Common stock: $0.001 par value per share (75,400 shares authorized; 38,326 shares and 38,507 shares, respectively, issued and outstanding as of December 31, 2013 and 2014)	44	44
Additional paid-in capital	650,148	601,633
Treasury stock (5,889 shares as of both December 31, 2013 and 2014)	(143,858)	(143,858)
Accumulated other comprehensive income	109,402	116,304
Retained earnings	585,925	752,582
Total shareholders' equity	1,201,661	1,326,705
Total liabilities and shareholders' equity	$ 1,205,095	$ 1,333,763

Schedule I - Condensed Financial Information of Registrant (Condensed Balance Sheets) (Parenthetical) (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock, par value per share (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	75,400	75,400
Common stock, shares outstanding (in shares)	38,507	38,326	38,089	38,082
Treasury stock, shares (in shares)	5,889	5,889
Sohu.com Inc [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock, par value per share (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	75,400	75,400
Common stock, shares outstanding (in shares)	38,507	38,326
Treasury stock, shares (in shares)	5,889	5,889

Schedule I - Condensed Financial Information of Registrant (Condensed Statements of Comprehensive Income) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Condensed Statement of Income Captions [Line Items]
Revenues	$ 1,673,077	$ 1,400,274	$ 1,067,201
Cost of revenues	685,634	480,050	369,658
Gross profit	987,443	920,224	697,543
Operating expenses:
General and administrative	204,325	108,970	75,243
Operating loss	(204,963)	183,481	223,299
Other expense	9,959	12,721	5,422
Income /(loss) before income tax expense	(165,169)	217,371	253,363
Income tax expense	6,050	50,422	76,171
Net income /(loss)	(166,657)	(15,298)	72,940
Other comprehensive income /(loss)	(8,390)	47,125	4,413
Comprehensive income /(loss)	(173,559)	21,464	76,263
Sohu.com Inc [Member]
Condensed Statement of Income Captions [Line Items]
Revenues	0	0	0
Cost of revenues	0	0	0
Gross profit	0	0	0
Operating expenses:
General and administrative	7,829	10,747	5,316
Operating loss	(7,829)	(10,747)	(5,316)
Equity in profit /(loss) of subsidiaries and variable interest entities	(129,324)	90,676	98,478
Other expense	(28)	0	158
Interest income	76	36	18
Income /(loss) before income tax expense	(137,105)	79,965	93,338
Income tax expense	1,805	12,840	6,179
Net income /(loss)	(138,910)	67,125	87,159
Other comprehensive income /(loss)	(6,903)	36,763	3,323
Comprehensive income /(loss)	$ (145,813)	$ 103,888	$ 90,482

Schedule I - Condensed Financial Information of Registrant (Condensed Statements of Cash Flows) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net income /(loss)	$ (171,219)	$ 166,949	$ 177,192
Adjustments to reconcile net income to net cash used in operating activities:
Excess tax benefits from share-based payment arrangements	0	0	(5,591)
Share-based compensation expense	57,264	10,429	13,966
Others	(38)	1,164	363
Changes in current assets and liabilities:
Prepaid and other current assets	30,577	(51,172)	2,807
Taxes payable	(16,256)	17,171	(3,946)
Net cash used in operating activities	152,283	403,933	402,587
Cash flows from investing activities:
Net cash provided by investing activities	(438,474)	(441,629)	(432,595)
Cash flows from financing activities:
Repurchase of common stock	0	0	(12,566)
Issuance of common stock	611	1,915	790
Excess tax benefits from share-based payment arrangements	0	0	5,591
Net cash provided by /(used in) financing activities	(122,810)	470,341	128,717
Net increase /(decrease) in cash and cash equivalents	(410,948)	453,753	100,928
Cash and cash equivalents at beginning of year	1,287,288	833,535	732,607
Cash and cash equivalents at end of year	876,340	1,287,288	833,535
Sohu.com Inc [Member]
Cash flows from operating activities:
Net income /(loss)	(138,910)	67,125	87,159
Adjustments to reconcile net income to net cash used in operating activities:
Investment income from subsidiaries and variable interest entities	129,324	(90,676)	(98,478)
Excess tax benefits from share-based payment arrangements	0	0	(5,591)
Share-based compensation expense	1,120	886	1,325
Others	0	0	118
Changes in current assets and liabilities:
Prepaid and other current assets	(110)	206	111
Taxes payable	(510)	2,771	5,354
Accrued liabilities	(3,996)	574	(259)
Net cash used in operating activities	(13,082)	(19,114)	(10,261)
Cash flows from investing activities:
Net cash repatriated from subsidiaries	0	0	7,706
Dividend received	0	30,000	18,009
Net cash provided by investing activities	0	30,000	25,715
Cash flows from financing activities:
Repurchase of common stock	0	0	(12,566)
Issuance of common stock	612	1,915	790
Excess tax benefits from share-based payment arrangements	0	0	5,591
Net cash provided by /(used in) financing activities	612	1,915	(6,185)
Net increase /(decrease) in cash and cash equivalents	(12,470)	12,801	9,269
Cash and cash equivalents at beginning of year	35,659	22,858	13,589
Cash and cash equivalents at end of year	$ 23,189	$ 35,659	$ 22,858

Notes to Schedule I - Condensed Financial Information of Sohu.com Inc. (Details)	12 Months Ended
	Dec. 31, 2014
SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF REGISTRANT [Abstract]
Material contingencies	No
Significant provisions of long-term obligations	No
Mandatory dividend or redemption requirements of redeemable stocks	No
Guarantees	No

Notes to Schedule I - Condensed Financial Information of Sohu.com Inc. (Cash Dividends) (Details) (USD $) In Millions, except Per Share data, unless otherwise specified	0 Months Ended
	Feb. 21, 2013 Sohu.com Limited [Member] Sohu.com Inc [Member]	Aug. 13, 2012 Sohu.com Limited [Member] Sohu.com Inc [Member]	Sep. 21, 2012 Changyou [Member]	Sep. 21, 2012 Changyou [Member] Sohu.com Inc [Member]	Sep. 21, 2012 Changyou [Member] Sohu.com Limited [Member]	Aug. 06, 2012 Changyou [Member] Ordinary Shares [Member]	Aug. 06, 2012 Changyou [Member] ADS [Member]
Cash Dividend Distribution [Line Items]
Cash dividends paid to Sohu	$ 30.0	$ 10.0
Cash dividends per share, declared						$ 1.90	$ 3.80
Cash dividends paid to shareholders			$ 201.0	$ 8.0	$ 128.0

Advertising Expenses (Details) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Advertising Expenses [Abstract]
Advertising Expenses	$ 310.7	$ 193.5	$ 104.9

Contingent Consideration (Details) (Changyou [Member], Doyo [Member], USD $)	Nov. 29, 2013
Changyou [Member] \| Doyo [Member]
Business Acquisition, Contingent Consideration [Line Items]
Indemnification assets involved	$ 0

Business Combinations (Acquisition of Shi Ji Guang Su, Narrative) (Details) (Sogou [Member], Shi Ji Guang Su [Member], USD $)	16 Months Ended
	Dec. 31, 2014	Sep. 16, 2013
Sogou [Member] \| Shi Ji Guang Su [Member]
Business Acquisition [Line Items]
Cash consideration		$ 27,600,000
Consideration paid	$ 27,600,000

Restricted Net Assets (Details)	12 Months Ended
Restricted Net Assets (Details)	Dec. 31, 2014
Restricted Net Assets [Abstract]
Portion of net after-tax income to be allocated to statutory surplus reserve fund	10.00%
Percentage rate of registered capital, reserve funds reached, appropriation not required	50.00%