Document and Entity Information (USD $) In Millions, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Jan. 31, 2014	Jun. 30, 2013
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
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
Entity Public Float			$ 1,391
Entity Common Stock, Shares Outstanding		38,394,275

Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
ASSETS
Cash and cash equivalents	$ 1,287,288	$ 833,535
Restricted time deposits	393,087	116,140
Short-term investments	2,827	54,901
Investments in debt securities	82,009	79,548
Accounts receivable, net	154,342	98,398
Prepaid and other current assets	132,002	55,761
Total current assets	2,051,555	1,238,283
Fixed assets, net	564,442	178,951
Goodwill	208,795	159,215
Intangible assets, net	107,108	70,054
Restricted time deposits	40,961	130,699
Prepaid non-current assets	9,527	291,643
Other assets	16,327	13,792
Total assets	2,998,715	2,082,637
LIABILITIES
Accounts payable (including accounts payable of consolidated variable interest entities ("VIEs") without recourse to the Company of $16,167 and $6,958, respectively, as of December 31, 2013 and 2012)	125,896	67,934
Accrued liabilities (including accrued liabilities of consolidated VIEs without recourse to the Company of $79,041 and $53,034, respectively, as of December 31, 2013 and 2012)	227,018	117,029
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 $54,150, respectively, as of December 31, 2013 and 2012)	113,328	89,687
Accrued salary and benefits (including accrued salary and benefits of consolidated VIEs without recourse to the Company of $3,241 and $4,940, respectively, as of December 31, 2013 and 2012)	90,901	61,722
Taxes payable (including taxes payable of consolidated VIEs without recourse to the Company of $7,616 and $14,191, respectively, as of December 31, 2013 and 2012)	48,324	32,115
Deferred tax liabilities (including deferred tax liabilities of consolidated VIEs without recourse to the Company of $3 and $83, respectively, as of December 31, 2013 and 2012)	18,813	11,878
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 2012)	410,331	113,000
Other short-term liabilities (including other short-term liabilities of consolidated VIEs without recourse to the Company of $253,933 and $33,074, respectively, as of December 31, 2013 and 2012)	79,798	63,352
Contingent consideration (including contingent consideration of consolidated VIEs without recourse to the Company of nil as of both December 31, 2013 and 2012)	0	76
Total current liabilities	1,114,409	556,793
Long-term accounts payable (including long-term accounts payable of consolidated VIEs without recourse to the Company of $1,621 and nil, respectively, as of December 31, 2013 and 2012)	6,252	12,684
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 2012)	0	126,353
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 2012)	24,835	1,782
Deferred tax liabilities (including deferred tax liabilities of consolidated VIEs without recourse to the Company of $3,777 and $3,846, respectively, as of December 31, 2013 and 2012)	12,337	7,998
Contingent consideration (including contingent consideration of consolidated VIEs without recourse to the Company of $4,162 and nil, respectively, as of December 31, 2013 and 2012)	4,162	0
Total long-term liabilities	47,586	148,817
Total liabilities	1,161,995	705,610
Commitments and contingencies
MEZZANINE EQUITY	0	61,810
SHAREHOLDERS' EQUITY
Common stock: $0.001 par value per share (75,400 shares authorized; 38,326 shares and 38,089 shares, respectively, issued and outstanding as of December 31, 2013 and 2012)	44	44
Additional paid-in capital	601,633	378,311
Treasury stock (5,889 shares as of both December 31, 2013 and 2012)	(143,858)	(143,858)
Accumulated other comprehensive income	116,304	79,542
Retained earnings	752,582	770,184
Total Sohu.com Inc. shareholders' equity	1,326,705	1,084,223
Noncontrolling interest	510,015	230,994
Total shareholders' equity	1,836,720	1,315,217
Total liabilities, mezzanine equity and shareholders' equity	$ 2,998,715	$ 2,082,637

Consolidated Balance Sheets (Parenthetical) (USD $) Share data in Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Accounts payable	$ 125,896,000	$ 67,934,000
Accrued liabilities	227,018,000	117,029,000
Receipts in advance and deferred revenue	113,328,000	89,687,000
Accrued salary and benefits	90,901,000	61,722,000
Taxes payable	48,324,000	32,115,000
Deferred tax liabilities	18,813,000	11,878,000
Short-term bank loans	410,331,000	113,000,000
Other short-term liabilities	79,798,000	63,352,000
Contingent consideration	0	76,000
Long-term accounts payable	6,252,000	12,684,000
Long-term bank loans	0	126,353,000
Long-term taxes payable	24,835,000	1,782,000
Deferred tax liabilities	12,337,000	7,998,000
Contingent consideration	4,162,000	0
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)	38,326	38,089
Treasury stock, shares (in shares)	5,889	5,889
Consolidated VIEs [Member]
Accounts payable	16,167,000	6,958,000
Accrued liabilities	79,041,000	53,034,000
Receipts in advance and deferred revenue	60,140,000	54,150,000
Accrued salary and benefits	3,241,000	4,940,000
Taxes payable	7,616,000	14,191,000
Deferred tax liabilities	3,000	83,000
Short-term bank loans	0	0
Other short-term liabilities	253,933,000	33,074,000
Contingent consideration	0	0
Long-term accounts payable	1,621,000	0
Long-term bank loans	0	0
Long-term taxes payable	0	0
Deferred tax liabilities	3,777,000	3,846,000
Contingent consideration	$ 4,162,000	$ 0

Consolidated Statements of Comprehensive Income (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues:
Brand advertising	$ 428,526	$ 290,205	$ 277,327
Search and others	198,915	124,389	62,981
Subtotal of online advertising revenues	627,441	414,594	340,308
Online games	669,168	570,346	435,508
Mobile	53,547	55,893	52,015
Others	50,118	26,368	24,256
Total revenues	1,400,274	1,067,201	852,087
Cost of revenues:
Brand advertising	221,659	161,195	107,391
Search and others	109,139	70,628	35,144
Subtotal of cost of online advertising revenues	330,798	231,823	142,535
Online games	93,307	76,350	49,837
Mobile	32,654	36,893	31,882
Others	23,291	24,592	16,093
Total cost of revenues	480,050	369,658	240,347
Gross profit	920,224	697,543	611,740
Operating expenses:
Product development	276,120	181,359	112,617
Sales and marketing	351,653	214,736	158,187
General and administrative	108,970	75,243	59,126
Goodwill impairment and impairment of intangible assets via acquisition of businesses	0	2,906	27,511
Total operating expenses	736,743	474,244	357,441
Operating profit	183,481	223,299	254,299
Other income	12,721	5,422	9,799
Interest income	27,829	25,277	15,800
Exchange difference	(6,660)	(635)	(5,003)
Income before income tax expense	217,371	253,363	274,895
Income tax expense	50,422	76,171	46,552
Net income	166,949	177,192	228,343
Less: Net income attributable to the mezzanine-classified noncontrolling interest shareholders	17,780	11,196	2,558
Net income attributable to the noncontrolling interest shareholders	82,044	78,837	63,044
Dividend or deemed dividend to noncontrolling Sogou Series A Preferred shareholders	82,423	14,219	0
Net income /(loss) attributable to Sohu.com Inc.	(15,298)	72,940	162,741
Net income	166,949	177,192	228,343
Other comprehensive income: Foreign currency translation adjustment, net of tax	47,125	4,413	43,545
Comprehensive income	214,074	181,605	271,888
Less: Comprehensive income attributable to the mezzanine-classified noncontrolling interest shareholders	17,780	11,196	2,558
Comprehensive income attributable to noncontrolling interest shareholders	92,407	79,927	68,598
Dividend or deemed dividend to noncontrolling Sogou series A preferred shareholders	82,423	14,219	0
Comprehensive income attributable to Sohu.com Inc.	$ 21,464	$ 76,263	$ 200,732
Basic net income /(loss) per share attributable to Sohu.com Inc.	$ (0.40)	$ 1.92	$ 4.26
Shares used in computing basic net income /(loss) per share attributable to Sohu.com Inc.	38,255	38,038	38,216
Diluted net income /(loss) per share attributable to Sohu.com Inc.	$ (0.47)	$ 1.66	$ 3.93
Shares used in computing diluted net income /(loss) per share attributable to Sohu.com Inc.	38,502	38,392	38,761

Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net income	$ 166,949	$ 177,192	$ 228,343
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	54,948	38,748	27,261
Share-based compensation expense	10,429	13,966	18,652
Amortization of intangible assets and purchased video content in prepaid expense	75,741	63,014	42,587
Goodwill impairment and impairment of intangible assets via acquisition of businesses	0	2,906	27,511
Impairment of purchased video content	0	15,083	0
Impairment of other intangible assets	3,624	5,741	1,104
Provision /(Reversal) for allowance for doubtful accounts	(120)	3,613	2,886
Excess tax benefits from share-based payment arrangements	0	(5,591)	(3,011)
Investment income from investments in debt securities	(5,564)	(5,479)	(3,586)
Contribution from noncontrolling shareholders	4,218	0	0
Others	(1,288)	(1,183)	(1,647)
Changes in assets and liabilities, net of acquisition:
Accounts receivable	(49,432)	(14,761)	(11,847)
Prepaid and other assets	(51,172)	2,807	(6,253)
Accounts payable	38,333	24,445	2,897
Taxes payable	20,967	5,804	(3,095)
Accrued liabilities	95,394	35,029	23,857
Receipts in advance and deferred revenue	12,562	14,051	22,500
Other short-term liabilities	28,344	27,202	2,294
Net cash provided by operating activities	403,933	402,587	370,453
Cash flows from investing activities:
Purchase of noncontrolling interest in 7Road	(76,010)	0	0
Purchase of fixed assets	(113,842)	(89,417)	(169,982)
Purchase of intangible and other assets	(98,006)	(65,130)	(63,101)
Cash paid related to restricted time deposits	(177,701)	(244,849)	0
Proceeds from /(purchase of) short-term investments, net	54,398	(35,785)	637
Other acquisitions, net of cash acquired	(33,685)	(683)	(71,129)
Loans granted to third parties	0	(4,170)	(2,360)
Loan repayments received from third parties	0	4,170	0
Other cash proceeds related to investing activities	6,009	6,083	3,746
Other cash payments related to investing activities	(2,792)	(2,814)	(3,592)
Net cash used in investing activities	(441,629)	(432,595)	(305,781)
Cash flows from financing activities:
Issuance of common stock	1,915	790	1,559
Issuance of Sogou Series B Preferred Shares and Class B Ordinary Shares	476,948	0	0
Sohu's purchase of Sogou Series A Preferred Shares from Alibaba	0	(25,800)	0
Repurchase of common stock	0	(12,566)	(16,601)
Repurchase of Changyou American depositary shares ("ADSs")	(17,240)	0	0
Purchase of shares in subsidiary	0	0	(25,675)
Portion of Changyou dividend distribute to noncontrolling interest shareholders	0	(64,551)	0
Portion of Sogou special dividend distributed to holders of Series A Preferred Shares other than Sohu	(139,700)	0	0
Proceeds of loans from offshore banks	167,000	239,353	0
Payment of contingent consideration	(19,736)	(13,806)	0
Excess tax benefits from share-based payment arrangements	0	5,591	3,011
Exercise of share-based awards in subsidiary	1,794	1,353	0
Proceeds received from early exercise of share-based awards in subsidiary	5,278	0	0
Payment of transaction expenses for issuance of Sogou Series B Preferred Shares and Class B Ordinary Shares	(5,918)	0	0
Other cash proceeds /(payments) related to financing activities	0	(1,647)	947
Net cash provided by /(used in) financing activities	470,341	128,717	(36,759)
Effect of exchange rate changes on cash and cash equivalents	21,108	2,219	26,305
Net increase in cash and cash equivalents	453,753	100,928	54,218
Cash and cash equivalents at beginning of year	833,535	732,607	678,389
Cash and cash equivalents at end of year	1,287,288	833,535	732,607
Supplemental cash flow disclosures:
Cash paid for income taxes	(50,188)	(67,444)	(44,746)
Cash paid for interest expense	(8,812)	(1,992)	0
Barter transactions	380	846	886
Supplemental schedule of non-cash investing activity:
Consideration payable for acquisition of Shi Ji Guang Su	24,603	0	0
Consideration payable for acquisition of Doyo	4,952	0	0
Consideration payable for the purchase of noncontrolling interest in 7Road	2,000	0	0
Consideration payable for other business acquisitions	0	0	29,579
Purchase of fixed assets with proceeds released from restricted cash account	0	1,583	0
Changes in government grant in prepaid and other current assets	1,355	2,378	0
Supplemental schedule of non-cash financing activity:
Transaction expenses payable for issuance of Sogou Series B Preferred Shares and Class B Ordinary Shares	475	0	0
Accrued professional fees in relation to initial public offering of 7Road	$ 0	$ 1,037	$ 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, 2010	$ 974,559	$ 43	$ 338,033	$ (114,690)	$ 38,228	$ 534,503	$ 178,442
Issuance of common stock	1,559	1	1,558	0	0	0	0
Cash contribution received from the noncontrolling interest shareholders	947	0	0	0	0	0	947
Repurchase of common stock	(16,602)	0	0	(16,602)	0	0	0
Purchase of shares in subsidiary	(25,675)	0	(17,132)	0	0	0	(8,543)
Share-based compensation expense	18,652	0	11,070	0	0	0	7,582
Settlement of share-based awards in subsidiary	0	0	(6,645)	0	0	0	6,645
Excess tax benefits from share-based awards	3,011	0	3,011	0	0	0	0
Transaction cost for Sohu's sale of the 17173 Business to Changyou	(6,710)	0	(6,710)	0	0	0	0
Contribution from noncontrolling shareholders	0	0	43,025	0	0	0	(43,025)
Net income attributable to Sohu.com Inc. and noncontrolling interest shareholders	225,785	0	0	0	0	162,741	63,044
Foreign currency translation adjustment, net of tax	43,545	0	0	0	37,991	0	5,554
Ending 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
Excess tax benefits from share-based awards	5,591	0	5,591	0	0	0	0
Transaction cost for Sohu's sale of the 17173 Business to Changyou	118	0	118	0	0	0	0
Contribution from noncontrolling shareholders	0	0	171	0	0	0	(171)
Net income attributable to Sohu.com Inc. and noncontrolling interest shareholders	165,996	0	0	0	0	87,159	78,837
Foreign currency translation adjustment, net of tax	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
Purchase of noncontrolling interest in 7Road	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 attributable to Sohu.com Inc. and noncontrolling interest shareholders	149,169	0	0	0	0	67,125	82,044
Foreign currency translation adjustment, net of tax	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

Organization and Nature of Operations

12 Months Ended

Dec. 31, 2013

Organization and Nature of Operations [Abstract]

Organization and Nature of Operations

1. Organization and Nature of Operations

Sohu.com Inc. (“Sohu” or the “Company”), a Delaware corporation organized in 1996, is a leading online media, search, gaming, community and mobile service group providing comprehensive online products and services in the People’s Republic of China (the “PRC” or “China”). The Company, together with its wholly-owned and majority-owned subsidiaries and variable interest entities (collectively the “Sohu Group” or the “Group”), mainly offers online advertising services, online game services and mobile services.

Online advertising and online games are the core businesses of the Sohu Group.

Online Advertising

The online advertising business consists of the brand advertising business as well as the search and others business.

Brand Advertising Business

The Sohu Group’s brand advertising business offers to its users, over its matrices of Chinese language Web content and services, various products and services (such as free of charge content, including news, video, interactive community and other competitive Internet services) across multiple Internet-enabled devices, such as PCs, mobile phones and tablets. It also offers advertisements on these Sohu Group Web properties to companies seeking to increase their brand awareness online.

Search and Others Business

The search and others business, provided by Sohu’s search subsidiary Sogou Inc. (“Sogou”), primarily offers customers pay-for-click services, as well as online marketing services on the Sogou Web Directory.

On September 16, 2013, pursuant to a Subscription Agreement entered into on that date by and among Sogou, THL A21 Limited, a wholly-owned subsidiary of Tencent Holdings Limited (Tencent Holdings Limited together with its subsidiaries, “Tencent”); Sohu’s wholly-owned subsidiary Sohu.com (Search) Limited, a Cayman Islands company (“Sohu Search”); and Photon Group Limited (“Photon”), the investment vehicle of the Sohu Group’s Chairman and Chief Executive Officer Dr. Charles Zhang, and a series of other contracts also entered into on that date between Sogou and Tencent, Tencent invested a net amount of $448 million in cash in Sogou and transferred its Soso search-related businesses and certain other assets to Sogou (collectively, the “Sogou-Tencent Transactions”).

On September 16, 2013, Sogou entered into (i) a Repurchase Option Agreement with Sohu Search, exercisable commencing March 16, 2014, granting to Sogou the right to purchase 24 million Series A Preferred Shares of Sogou held by Sohu Search for an aggregate purchase price of $78.8 million; (ii) a Repurchase Option Agreement with Photon, also exercisable commencing March 16, 2014, granting to Sogou the right to purchase 6.4 million Series A Preferred Shares of Sogou held by Photon for an aggregate purchase price of $21 million; and (iii) a Repurchase/Put Option Agreement with China Web Search (HK) Limited (“China Web”), an investment vehicle of Yunfeng Capital, granting to Sogou the right to purchase at any time from March 16, 2014 to July 31, 2014, and granting to China Web the right to put to Sogou at any time prior to July 31, 2014, 14.4 million Series A Preferred Shares of Sogou held by China Web for an aggregate purchase price of $47.3 million. Sogou expects to exercise its rights under each of these agreements when they first become exercisable.

On September 16, 2013, 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 $301 million, of which Sohu Search received $161 million, Photon received $43 million, and China Web received $97 million.

On December 2, 2013, Tencent invested $1.5 million in cash in Beijing Sogou Information Service Co., Ltd. (“Sogou Information”), a VIE of Sogou, as additional consideration in connection with the Sogou-Tencent Transactions.

Pursuant to the Shareholders Agreement, Sohu will hold approximately 53.6% of the total voting power for the election of the Board of Directors of Sogou, assuming that the repurchase options and the repurchase/put option 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 “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.

Online Games

The online game business is conducted by Sohu’s majority-owned subsidiary Changyou.com Limited (“Changyou”). Changyou is a leading online game developer and operator in China as measured by the popularity of its MMOG Tian Long Ba Bu (“TLBB”) and its Web games DDTank and Wartune (also known as “Shen Qu”), which Changyou developed in-house. Changyou engages in the development, operation and licensing of online games for PCs and mobile devices. This includes MMOGs, which are interactive online games that may be played simultaneously by hundreds of thousands of game players, Web games, which are played over the Internet using a Web browser, and mobile games, which are played on mobile devices and require an Internet connection.

- Definition

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

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+ Details

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

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. On an on-going basis, the Sohu 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

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 adopted the guidance of accounting for VIEs, which requires VIEs to be consolidated by the primary beneficiary of the entity. 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 one VIE that is 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. Currently, the noncontrolling interests in the Sohu Group’s consolidated financial statements primarily consist of noncontrolling interests for Changyou and 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 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.

Noncontrolling Interest for Sogou

As Sohu is Sogou’s controlling shareholder, 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’ original investments in Series A Preferred Shares, Series B Preferred Shares and Class B Ordinary Shares are accounted for as a noncontrolling interest classified as permanent equity in the Sohu Group’s consolidated balance sheets, as redemption of the noncontrolling interest is solely within the control of Sohu. These treatments are based on the terms governing investment by the Sogou noncontrolling shareholders in Sogou Preferred Shares (the “Terms of Sogou Preferred Shares”), the terms of Sogou’s restructuring in 2010, Sohu’s purchase of Sogou Series A Preferred Shares from Alibaba Investments Limited (“Alibaba”), and the terms of the Class B Ordinary Shares of Sogou.

By virtue of these terms, as Sogou has been loss-making since its restructuring in 2010, the net 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.

Any subsequent 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.

Basis of Presentation

Historical accounting error regarding net income attributable to Sohu.com Inc. and basic and diluted net income per share attributable to Sohu.com Inc.

In the third quarter of 2013, as previously reported in an Amendment No. 1 to Current Report on Form 8-K/A that the Company filed with the Securities and Exchange Commission (the “SEC”) on September 20, 2013, management noted an accounting error in the Company’s Quarterly Report on Form 10-Q for the three months ended June 30, 2012 regarding net income attributable to Sohu.com Inc. and the calculation of basic and diluted net income per share attributable to Sohu.com Inc. In June 2012, Sohu had purchased from Alibaba, a private investment subsidiary of Alibaba Group Holding Limited, 24.0 million Series A Preferred Shares of Sogou for cash consideration of $25.8 million. Under ASC 260-10-S99-2, this transaction gave rise to a deemed dividend in the amount of $14.2 million, which was the difference between the consideration Sohu paid to Alibaba and the carrying amount of these 24.0 million Series A Preferred Shares in the Group’s consolidated financial statements. Accordingly, this amount of $14.2 million should have been subtracted from net income to arrive at net income available to common shareholders in the Group’s calculation of net income per share. This deemed dividend was inappropriately accounted for when calculating the net income attributable to the Group, resulting in an error in the calculation of basic and diluted net income per share attributable to Sohu.com Inc. There was a carry-forward effect of this accounting error to the net income attributable to Sohu.com Inc. and the net income per share calculation as reported for the nine months ended September 30, 2012 in the Company’s Quarterly Report on Form 10-Q for the three months then ended (the “3rd Quarter 2012 10-Q”), and as reported for the year ended December 31, 2012 in the Company’s Annual Report on Form 10-K for the year then ended. In addition, there was a carry-forward effect of the error to the classification of retained earnings and additional paid-in capital in the Company’s Quarterly Report on Form 10-Q for the three months ended June 30, 2012, September 30, 2012, March 31, 2013 and June 30, 2013, and the Company’s Annual Report on Form 10-K for the year ended December 31, 2012.

Management performed an assessment of the impact of this accounting error from both a quantitative and a qualitative perspective in accordance with the guidance contained in SAB 99, and concluded that the error was not material to the Group’s relevant historical financial statements taken as a whole. Therefore, management concluded that the relevant affected historical financial statements could continue to be relied upon, but would be revised to correct the error.

Correction of the error in the Group’s consolidated statements of comprehensive income for the year ended December 31, 2012 included in this report resulted in a reduction of $14.2 million in the amount reported for net income attributable to Sohu.com Inc. and a reduction of $0.37 in the amounts reported for both basic net income per share and diluted net income per share attributable to Sohu.com Inc., as compared to the corresponding amounts reported in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012. Correction of the error in the Group’s consolidated balance sheets as of December 31, 2012 included in this report resulted in an increase of $14.2 million in additional paid-in capital and a reduction of $14.2 million in retained earnings, as compared to the corresponding amounts reported in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012.

The following table presents the summary information (in thousands, except per share data):


	Consolidated Statements of Comprehensive Income for the Year Ended December 31, 2012
	As reported		As corrected		Correction
Net income attributable to Sohu.com Inc.	$	87,159		72,940		(14,219	)
Basic net income per share attributable to Sohu.com Inc.		2.29		1.92		(0.37	)
Diluted net income per share attributable to Sohu.com Inc.	$	2.03		1.66		(0.37	)

	Consolidated Balance Sheets as of December 31, 2012
	As reported		As corrected		Correction
Additional paid-in capital	$	364,092		378,311		14,219
Retained earnings	$	784,403		770,184		(14,219	)

Reclassification of revenues and costs related to Changyou Internet value-added services (“IVAS”)

Commencing January 1, 2013, in order to provide a better foundation for understanding Changyou’s performance, both revenues and costs generated from the operation of third-party Web games by the 17173.com Website were reclassified from the online game business and the online advertising business to IVAS in the others business. To conform to current period presentations, the relevant amounts for prior periods have been reclassified accordingly. Such reclassifications amounted to $4.3 million and $1.9 million, respectively, for revenues and $1.5 million and nil, respectively, for costs for the years ended December 31, 2012 and 2011.

Renaming of Wireless Business to Mobile Business

Commencing in the second quarter of 2013, in order to provide a better description of this segment of the Group’s business, the Group changed the name of the wireless business to the mobile business. The Sohu Group’s mobile business offers mobile related services through different types of mobile products to mobile phone users through cooperation with China Mobile Communications Corporation, China United Network Communication Group Company Limited, China Telecom Corporation and their subsidiaries and other small mobile network operators (collectively, the “China mobile network operators”). The mobile products mainly consist of short messaging services (“SMS”), mobile games, Ring Back Tone (“RBT”), interactive voice response (“IVR”), and mobile video.

Segment Reporting

The Sohu Group’s segments are business units that offer different services and are reviewed separately by the chief operating decision maker (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. There are five segments in the Group, consisting of brand advertising, Sogou (which mainly consists of the search and others business), Changyou (which mainly consists of the online game business), mobile and others.

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 revenues could be materially different for any period if management made different judgments or utilized different estimates.

Under ASC 845, barter trade transactions in which physical goods or services (other than advertising services) are received in exchange for advertising services should be recorded based on the fair values of the goods and/or services received. For the Group’s 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 others services.

The Group recognizes gross revenue for the amount of fees it receives from its advertisers. Determining whether revenue should be reported gross or net is based on an assessment of various factors. The primary factor is whether the Group is acting as the principal in offering services to the customer or whether the Group is acting as an agent in the transaction. Whether the Group is serving as principal or agent in a transaction is judgmental in nature and is determined by evaluating the terms of the arrangement. The Group’s revenues from online advertising services are recognized on a gross basis, as the Group has the primary responsibility for fulfillment and acceptability. These revenues are recognized after deducting agent rebates paid to advertising agencies and applicable taxes and related surcharges.

Before September 1, 2012, online advertising revenues were subject to PRC business tax (“Business Tax”). Business Tax is imposed primarily on revenues from the provision of taxable services and is calculated by multiplying the applicable tax rate by gross revenue. Before September 1, 2012, the Group’s online advertising revenues were recognized after deducting agent rebates and applicable Business Tax and related surcharges. Effective September 1, 2012, the PRC Ministry of Finance and the State Administration of Taxation expanded a Business Tax to Value Added Tax (“VAT”) Transformation Pilot Program (the “Pilot Program”) for certain industries from Shanghai to eight cities and provinces in China, including Beijing and Tianjin. Commencing August 1, 2013, the Pilot Program expanded to all regions in the PRC. VAT payable on goods sold or taxable labor services provided by a general VAT taxpayer for a taxable period is the net balance of the output VAT for the period after crediting the balance of VAT input. Hence, the amount of VAT payable does not result directly from output VAT generated from goods sold or taxable labor services provided. With the adoption of the Pilot Program, the Group’s online advertising revenues are subject to VAT. The Group’s online advertising revenues are now recognized after deducting agent rebates and net of VAT and related surcharges.

Brand Advertising Revenues

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

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”) pricing model and the Membership Fee 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 pricing model

Under the CPM pricing 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. A qualifying display is defined as the appearance of an advertisement, where the advertisement meets criteria specified in the contract with the advertiser. Advertising fees are charged to the advertisers based on the unit prices and the number of qualifying displays.

Membership Fee model

Under the Membership Fee model for Sohu’s real estate business, Sohu sells paid memberships through which potential home buyers can purchase properties from Sohu’s partner developers at discounts that are significantly higher than the membership fees charged. The members pay a specified fee in order to be eligible for the discount provided for a particular property. The discount is either a fixed amount or a percentage of the price of the specified property, or a combination of both. Membership fees are refundable until the members apply the discounts to purchase properties. Revenue is recognized after the membership fee is received and the discount has been applied by the members to pay for the specified properties provided all other revenue recognition criteria have been met.

Revenue Recognition

For brand advertising revenue recognition, prior to entering into contracts, the Sohu Group makes a credit assessment of the customer. 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 Others Revenues

Search and others services mainly include pay-for-click services, as well as online marketing services on the Sogou Web Directory.

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 the Sogou Web Directory

Online marketing services on the Sogou Web Directory mainly consist of displaying advertiser Website links on the Web pages of the Sogou Web Directory. The Sogou Web Directory is a Chinese Web directory navigation site which serves as a key access point to popular and preferred Websites and applications. Revenue for online marketing services on the Sogou Web Directory 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 the Sogou Web Directory 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 it receives from its advertisers. Payments made to Sogou Website Alliance members are included in cost of search and others revenues as traffic acquisition costs. Determining whether revenue should be reported gross or net is based on an assessment of various factors. The primary factor is whether the Group is acting as the principal in offering services to the customer or the Group is acting as an agent in the transaction. For pay-for-click services, the Group recognizes gross revenue, as it has the primary responsibility for fulfillment and acceptability. Whether the Group is serving as principal or agent in a transaction is judgmental in nature and is determined by evaluating the terms of the arrangement. 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

The Sohu Group’s online game revenues are generated from MMOG operation revenues, Web game revenues and overseas licensing revenues.

MMOG operation revenues

Revenues are recorded net of applicable Business Tax, discounts and rebates to distributors.

Online game revenues from Changyou’s operation of MMOGs are earned by providing online services to players pursuant to the item-based revenue model. Under the item-based revenue model, the basic game play functions are free of charge and players are charged for purchases of in-game virtual items. Online game revenues are recognized over the estimated lives of the virtual items purchased or as the virtual items are consumed. If different assumptions were used in deriving the estimated lives of the virtual items, the timing of Changyou’s recording of the revenues would be impacted.

MMOG game operation revenues are collected by Changyou’s VIEs through the sale of Changyou’s prepaid cards, which it sells in both virtual and physical forms to third-party distributors and players. Proceeds received from sales of prepaid cards are initially recorded as receipts in advance from customers and, upon activation or charge of the prepaid cards, are transferred from receipts in advance from customers to deferred revenues. As Changyou does not have control of, and generally does not know, the ultimate selling price of the prepaid cards sold by distributors, net proceeds from distributors form the basis of revenue recognition. Prepaid cards will expire two years after the date of card production if they have never been activated. The proceeds from the expired game cards are recognized as revenue upon expiration of cards. Once the prepaid cards are activated and credited to a player’s personal game account, they will not expire as long as the personal game account remains active. Changyou is entitled to suspend and close a player’s personal game account if it has been inactive for a period of 180 consecutive days. The unused balances in an inactive player’s personal game account are recognized as revenues when the account is suspended and closed.

Web game revenues

Changyou began generating Web game revenue after its acquisition of a controlling interest in 7Road.com Limited (“7Road”) in May 2011. Revenues from Web games are derived mainly from revenue-sharing payments from third-party joint operators of Changyou’s games and license fees from certain of these joint operators. Changyou also derives revenues from direct operation of Wartune and DDTank on its own Websites for the games. Web games are operated primarily under the item-based revenue model, in which game players can access the games free of charge, but may purchase consumable virtual items, including those with a predetermined expiration time, or perpetual virtual items, such as certain costumes that stay bound to a game player throughout the life of the game. In certain of the joint operation arrangements for Web games, Changyou provides the games and related services to a third-party joint operator at no upfront fee. In these arrangements, Changyou is entitled to a single stream of revenue-sharing payments from the joint operator when game players convert the joint operator’s virtual currency into game coins or purchase Changyou’s game coins directly through such operator’s Website or game platform. Certain of the joint operators pay Changyou license fees for the exclusive right to operate its games in specified geographic areas or upon achievement of certain performance milestones from the joint operators’ operation of the games. Certain of the joint operators also pay Changyou license fees for the right to be among a selected few who will have the initial right ahead of other operators to jointly operate the games in China during a specified period after their launch.

When Changyou’s Web games are jointly operated through the Websites or platforms of third-party joint operators, Changyou views the third-party joint 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. The games may be hosted either on the third-party operators’ servers or on servers that Changyou owns or leases from Internet data centers. For arrangements where the game is hosted on the joint operators’ servers, the game is delivered to the joint operators at the commencement of the joint operation period. The amount of revenue is recognized at the time of conversion, using a usage-based model under ASC 985-605 and is measured based on the portion to which Changyou is entitled of the amount of game players’ purchase of Changyou’s game coins through the joint operators’ Websites or game platforms. For arrangements where the games are hosted on Changyou’s servers, Changyou accounts for multiple elements under ASC 605-25, as the joint operators have the right to obtain the games’ software without penalty, and it is technically feasible for them to host the software. There are two separate units of accounting identified as (i) the game and related service elements and (ii) the hosting service element. The game and related service elements are accounted for under ASC 985-605 and for the hosting services element, which is accounted for under ASC 605, revenue is recognized over the implicit service period during which Changyou is obligated to provide access to the server for the game players of the joint operators’ platforms to be able to consume virtual items.

For Changyou’s direct operation of its Web games Wartune and DDTank through its Websites for the games, Changyou recognizes revenues on a gross basis, as Changyou has the primary responsibility for fulfillment and acceptability of the game services. Changyou is obligated to provide on-going services to the game players, and such obligation is not deemed to be inconsequential and perfunctory after game players purchase its game coins directly through its Websites for Wartune and DDTank. Therefore, Changyou’s revenues from direct operation of Wartune and DDTank on its Websites for the games are first recorded as deferred revenues and subsequently recognized as revenue over the service period during which Changyou is obligated to provide services to the game players to enable them to consume their virtual items.

For Changyou’s license revenues from operators who have been granted the exclusive right to operate Changyou’s games in specified geographic areas where Changyou does not provide hosting services are accounted for under ASC 985-605. Since Changyou is required to provide when-and-if-available updates and upgrades to the Joint Operators during the contract terms for which Changyou does not have vendor-specific objective evidence of fair value, such license fees are initially recorded as deferred revenue and then recognized as revenue ratably over the contract periods from the date the game is launched, or in the case of license fees contingent upon achievement of performance milestone, over the remaining contract periods commencing from the date on which such milestones are achieved. License revenues from operators who have been granted the right to be among a selected few who will have the initial right ahead of other operators to jointly operate Changyou’s games in China during a specified period after their launch are recognized ratably over the specified exclusive operation period.

Most of Changyou’s revenues from the joint operation of its Web games within China, which are generated through Shenzhen 7Road Technology Co., Ltd. (“Shenzhen 7Road”), are subject to 17% PRC VAT and Shenzhen 7Road, as a “software enterprise,” is entitled to a 14% VAT refund immediately upon the filing of its VAT returns, with the result that Shenzhen 7Road’s net effective PRC VAT rate is 3%.

Overseas licensing revenues

Changyou enters into licensing arrangements with third-party operators to operate its MMOGs in other countries or regions. These licensing agreements provide two revenue streams, consisting of an initial license fee and a monthly revenue-based royalty fee based on monthly revenue and sales from ancillary products of the games. The initial license fees are based on both a fixed amount and additional amounts receivable upon the games’ achieving certain sales targets. Since Changyou is obligated to provide post-sales services such as technical support and provision of updates and when-and-if-available upgrades to the licensees during the license period, the initial license fee from the licensing arrangement is recognized as revenue ratably over the license period. The fixed amount of the initial license fee is recognized ratably over the remaining license period from the launch of the game and the additional amount is recognized ratably over the remaining license period from the date when such additional amount is certain. The monthly revenue-based royalty fee is recognized when relevant services are delivered, provided that collectability is reasonably assured.

Mobile Revenues

The Sohu Group’s mobile revenues are generated from the provision of mobile-related services through different types of mobile products to mobile phone users through cooperation with China mobile network operators. The mobile products mainly consist of SMS, mobile games, RBT, IVR and mobile video. The Group obtains fees from the China mobile network operators, which charge users on a monthly or per message /download basis for mobile services that the Group provides. After the receipt of service fees from China mobile network operators, the Group makes payments to third-party mobile service alliance members and content providers based on revenue-sharing arrangements.

Mobile 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. To determine the amount of revenues to be recognized in the month in which the service is performed, provided no significant obligations remain, the Group relies on billing confirmations issued by the China mobile network operators. If at the end of each reporting period, an operator has not yet issued such billing confirmations, the Group estimates the amount of collectable mobile service fees based on available operations data that it considers reliable and historical experience, and recognizes revenue in the amount of the estimate. When it later receives billing confirmations, the Group records a true-up accounting adjustment. For the three months ended December 31, 2013, 77% of the Group’s estimated mobile revenues were confirmed by billing confirmations received from the China mobile network operators. Generally, (i) within 15 to 120 days after the end of each month, the Group receives billing confirmations from the operators and (ii) within 30 to 180 days after delivering billing confirmations, each operator remits the mobile service fees, net of its service fees, to the Group.

Others Revenues

Others revenues are primarily generated from the business of offering IVAS with respect to Web games developed by third-party developers under revenue-sharing arrangements with the developers, offering cinema advertisement slots to be shown in theaters before the screening of movies, and sub-licensing of licensed video content to third parties.

Revenues from IVAS

The Sohu Group offers Web games developed by third-party developers and generate revenues from the provision of IVAS, including promotion, access maintenance and payment services, to third-party developers. Under revenue-sharing agreements that the Group signs with third-party developers, it collects payments from the end users, keeps a pre-agreed percentage of the proceeds and remits the balance to the third-party developers. Revenues from IVAS are recognized when the Group’s obligations under the agreements and all other revenue recognition criteria have been met.

Revenues from cinema advertisements

For cinema advertising services, a contract is signed with the advertiser to establish a fixed price and specify the advertising services to be provided. Pursuant to the contracts, Changyou provides advertisement placements in advertising slots to be shown in theatres before the screening of movies. When all the recognition criteria are met, revenues from cinema advertising are recognized under either the proportional performance method or the straight-line method, depending on the terms of the customer contract. Under the proportional performance method, revenues are generally recognized based on a percentage of the advertising slots actually delivered. Under the straight-line method, revenues are recognized on a straight-line basis over the contract period.

Revenues from sub-licensing of licensed video content

For licensed video content purchased on an exclusive basis, the Group has rights to sub-license to other platforms. Revenues from sub-licensing of licensed video content are recognized when the content is available for immediate and unconditional delivery under an existing sub-licensing arrangement, the sub-license period has begun and the sub-licensing fee is fixed or determinable and collection of the sub-licensing fee is reasonably assured.

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 others services.

Cost of Brand Advertising Revenues

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

Cost of Search and Others Revenues

Cost of search and others revenues mainly consists of traffic acquisition costs, bandwidth leasing costs, depreciation expenses, as well as salary and benefits expenses. 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 expenses, bandwidth leasing costs, depreciation and amortization expenses, Business Tax and VAT arising from transactions between Changyou’s subsidiaries and VIEs and revenue-based royalty payments to game developers.

Cost of Mobile Revenues

Cost of mobile revenues mainly consists of revenue-sharing payments (which include payments to third-party mobile service alliance members and content providers), collection charges and transmission fees paid to China mobile network operators, bandwidth leasing costs and depreciation expenses.

Cost of Revenues for Other Services

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

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, 2013, 2012 and 2011, no product development expenses were capitalized.

Sales and Marketing Expenses

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

General and Administrative Expenses

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

Share-based Compensation Expense

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

Share-based compensation expense is recognized as costs and /or expenses in the consolidated statements of comprehensive income based on the fair value of the related share-based awards on their grant dates. 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 Sohu Group for accounting purposes.

Sohu, Changyou, and Sogou Share-based Awards

In determining the fair value of share options granted by Sohu 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 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.

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.

Share-based compensation expense for ordinary shares granted is fully recognized in the quarter during which the ordinary shares are granted. For share options, restricted shares and restricted share units granted with respect to Sohu 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 remeasured at each reporting date until a measurement date occurs. 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 (amounting to 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, 2013, grants of options for the purchase of 16,248,200 ordinary shares of Sohu Video had been made and were effective under the Video 2011 Share Incentive Plan.

For purposes of ASC 718, no grant date may be established until mutual understanding of the option awards’ key terms and conditions between Sohu Video and the recipients can be reached, and such mutual understanding cannot be reached until the enterprise value of Sohu Video and hence the fair value of the options is determinable and can be accounted for.

Management concluded that as of December 31, 2013 certain significant factors necessary to determine the fair value of Sohu’s video division remained uncertain. On the basis that the broader terms and conditions of the option awards had neither been finalized nor mutually agreed with the recipients, no grant of options occurred for purposes of ASC 718 and hence no share-based compensation expense was recognized for the year ended December 31, 2013.

7Road Share-based Awards

On July 10, 2012, 7Road adopted a 2012 Share Incentive Plan (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 to acquire all of the outstanding ordinary shares of 7Road held by noncontrolling shareholders. 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.

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 under 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 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, the modification resulted in total incremental compensation expense of $5.7 million, which will be recognized in the consolidated statements of comprehensive income ratably over the remaining vesting period of the awards for each tranche. For the year ended December 31, 2013, compensation expense of $3.3 million was recognized in the consolidated statements of comprehensive income, and 7Road paid $1.6 million in cash bonuses under Scheme I.

For Scheme II, the incremental compensation expense varies depending on 7Road’s financial performance. 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. For the year ended December 31, 2013, compensation expense of $0.4 million was recognized in the consolidated statements of comprehensive income.

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 its 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 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 the 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 (the “China-HK Tax Arrangement”) 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%.

Transition from PRC Business Tax to PRC Value Added Tax

Effective September 1, 2012, 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 revenues are subject to the Pilot Program.

Business Tax had been imposed primarily on revenues from the provision of taxable services, assignments of intangible assets and transfers of real estate. Prior to the implementation of the Pilot Program, the Sohu Group’s Business Tax rate, which varies depending on the nature of the revenues being taxed, generally ranged from 3% to 5%.

VAT payable on goods sold or taxable labor services provided by a general VAT taxpayer for a taxable period is the net balance of the output VAT for the period after crediting the balance of VAT input. Before the implementation of the Pilot Program, the Sohu Group was mainly subject to a small amount of VAT for revenues of Changyou’s subsidiary 7Road that are deemed for PRC tax purposes to be derived from the sale of software. VAT has been imposed on those 7Road revenues at a rate of 17%, with a 14% immediate tax refund, resulting in a net rate of 3%. With the implementation of the Pilot Program, in addition to the revenues currently subject to VAT, the Group’s brand advertising and search revenues are within the scope of the Pilot Program and are now subject to VAT at a rate of 6%.

Under ASC 605-45, the presentation of taxes on either a gross basis (included in revenues and costs) or a net basis (excluded from revenues) is an accounting policy decision determined by management. As VAT imposed on brand adverting and search revenues and VAT imposed on 7Road’s revenues from the sale of software are considered as substantially different in nature, the Sohu Group determined that it is reasonable to apply the guidance separately for these two types of VAT. The basis for this determination is that VAT payable on brand advertising and search revenues is the difference between the output VAT (at a rate of 6%) and available input VAT amount (at the rate applicable to the supplier), which is a component of the Group’s costs for providing the brand advertising and search services. On the other hand, the VAT payable by 7Road is in effect 3% of the applicable revenues from the sale of software, irrespective of the availability of any input VAT, under preferential VAT treatment provided to 7Road by the local tax bureau. In this regard, the Group believes the VAT payable by 7Road is more akin to a sales tax than typical VAT. As a result, the Group adopted the net presentation method for its brand advertising and search businesses both before and after the implementation of the Pilot Program. For revenues of 7Road deemed to be derived from the sale of software, the Group used the gross presentation method 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 34% or 35%. Subject to certain limitations, the net operating losses (“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.

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 per Share

Basic net income per share is computed using the weighted average number of common shares outstanding during the period. Diluted net income 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 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 per share. Additionally, for purposes of calculating the numerator of diluted net income per share, the net income attributable to the Sohu Group is adjusted as follows:

(1)

Changyou’s net income 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, instead of by the percentage held by Sohu of the total economic interest in Changyou, which is used for the calculation of basic net income per share.

(2)

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 Ordinary Shares, Series A Preferred Shares, Series B Preferred 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, instead of by Sogou’s net income /(loss) allocated to the Sohu Group by virtue of the Terms of Sogou Preferred Shares, the terms of Sogou’s restructuring in 2010, Sohu’s purchase of Sogou Series A Preferred Shares from Alibaba, and the terms of the Class B Ordinary Shares of Sogou, which is used for the calculation of basic net income 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, 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 the repurchase/put option with respect to Sogou Series A Preferred Shares.

Cash Equivalents

The Sohu Group’s cash equivalents mainly consist of time deposits placed with banks with an original maturity of three months or less.

Restricted time deposits

Restricted time deposits are valued based on the prevailing interest rates in the market.

Changyou loans from offshore banks, secured by time deposits

As of December 31, 2013 the Sohu Group had, through Changyou, loans from offshore banks secured by RMB deposits in onshore branches of those banks. The loans from the offshore branches of the lending banks are classified as short-term bank loans or long-term bank loans based on their repayment period. The rates of interest under the loan agreements with the lending banks were determined based on the prevailing interest rates in the market using the discounted cash flow method. The RMB onshore deposits securing the offshore loans are treated as restricted time deposits in the Sohu Group’s consolidated balance sheets.

Collateral related to Sogou incentive shares trust arrangements

In February 2013, Sohu deposited $9 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.

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 the fair value are reflected in the consolidated statements of comprehensive income.

Investments in Debt Securities

The Sohu Group invests its excess cash in certain debt securities of high-quality corporate issuers. The Group elected the fair value option to account for its investments in debt securities at their initial recognition. Changes in the fair value are reflected in the consolidated statements of comprehensive income as other income /(expense). The fair value election was made to mitigate accounting mismatches and to achieve operational simplicity.

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.

Equity Investments

Investments in entities over which the Sohu Group does not have significant influence are recorded as equity investments and are accounted for by the cost method. Investments in entities over which the Group has significant influence but does not control are also recorded as equity investments and are accounted for by the equity method. Under the equity method, the Group’s share of the post-acquisition profits or losses of the equity investment is recognized in the Group’s consolidated statements of comprehensive income; and the Group’s share of post-acquisition movements in equity investments is recognized in equity in the Group’s consolidated balance sheets. Unrealized gains on transactions between the Group and its equity investees are eliminated to the extent of the interest in the equity investments. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. When the Group’s share of losses in an equity investment equals or exceeds its interest in the equity investment, the Group does not recognize further losses, unless the Group has incurred obligations or made payments on behalf of the equity investee.

Repurchase Options and Repurchase/Put Option for Sogou Series A Preferred Shares

As discussed in Note 1—Organization and Nature of Operations, in September 2013 Sogou entered into Repurchase Option Agreements with Sohu Search and Photon, and a Repurchase/Put Option Agreement with China Web, with respect to Series A Preferred Shares of Sogou held by them. Sogou expects to exercise its rights to purchase Series A Preferred Shares under each of these agreements when they first become exercisable by Sogou on March 16, 2014.

The repurchase options and the repurchase/put option for Sogou Series A Preferred Shares were initially recognized in the Sohu Group’s consolidated balance sheets at fair value when the agreements were signed. The fair value of the put option will be revaluated quarterly until the option is exercised or expires unexercised. Subsequent changes in the fair values of the repurchase options, which are classified as equity, will not be recognized until the options are exercised. Management determined the fair values of these options using the binominal model, with a discount for lack of marketability, given that the repurchase options and the repurchase/put option were not publicly traded at the time of grant, and 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.

Long-Lived Assets

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

Fixed Assets

Fixed assets mainly comprise office buildings, building improvements, 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
Building improvements		10
Leasehold improvements		Lesser of term of the lease or the estimated useful lives of the assets
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, customer lists, developed technologies, domain names and trademarks, operating rights for licensed games and computer software purchased from unrelated third parties. 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.

Commencing in the third quarter of 2011, the Sohu Group amortizes licensed video content over the shorter of the term of the estimated period over which the benefits of the license agreement will be enjoyed based on the trend in viewership accumulation or the applicable license period.

Prepaid non-current Assets

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

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 Sohu 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.

Contingent Consideration

Changyou’s acquisition of 7Road included, and Changyou’s acquisition of Beijing Doyo Internet Technology Co., Ltd. (“Doyo”) includes, a contingent consideration arrangement requiring additional consideration to be paid by Changyou based on the achievement by 7Road and Doyo, as applicable, of specified performance milestones through specified periods. In both cases the fair value of the contingent consideration was recognized on the date of the acquisition, with the income approach applied. There were no indemnification assets involved.

Changyou’s acquisition of the RaidCall Business includes a contingent consideration arrangement that gives Changyou the right to acquire additional shares of TalkTalk Limited (“TalkTalk”), the company holding the assets of the RaidCall Business, if specified conditions occur through the 2014 fiscal year. The fair value of the right, which was nil, was recognized as contingent consideration on the date of the acquisition.

Mezzanine Equity

Mezzanine Equity consists of 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 on NASDAQ, the New York Stock Exchange (the “NYSE”) or the Stock Exchange of Hong Kong (the “HKEX”). 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. Under ASC 810-10, changes in a parent’s ownership interest while the parent retains control of its subsidiary are accounted for as equity transactions, and do not impact net income or comprehensive income in the consolidated financial statements. Following the closing of the acquisition, $2.4 million, representing the excess of the amount of the mezzanine-classified noncontrolling interest in 7Road over the purchase price as of the closing date, was recorded in the Sohu Group’s equity accounts. See Note 18—Mezzanine Equity.

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 intercompany transactions and arrangements. The functional currency of Sohu.com Inc. is the U.S. dollar. The functional currency of the Sohu 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 Sohu Group’s subsidiaries and VIEs in the PRC, the United Kingdom, Malaysia and Korea are the national currencies of those counties.

Foreign Currency Translation

Assets and liabilities of the Sohu Group’s China-based subsidiaries and VIEs, the United Kingdom, Malaysia and Korea are translated into U.S. dollars, the Group’s reporting currency, at the exchange rate in effect at the balance sheets 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

In March of 2013, the FASB issued guidance on “Foreign Currency Matters, Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.” The amendments clarify the applicable guidance for the de-recognition of all or a portion of a cumulative translation adjustment when an entity ceases to have a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity or when other changes stipulated occur and involve a foreign entity. The amendments are effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013. The Group is currently evaluating the impact on its consolidated financial statements of adopting this guidance.

In March of 2013, the FASB issued guidance on “Income Taxes—Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.” The amendments clarify that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss, similar tax loss, or tax credit carryforward, except as noted in the following sentence. To the extent a net operating loss, similar tax loss, or tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such a purpose, then under this exception the unrecognized tax benefit is to be presented in the financial statements as a liability and should not be combined with (netted with) the deferred tax asset(s). The assessment of whether a deferred tax asset is “available” is based on the unrecognized tax benefit and deferred tax asset amounts that exist at the reporting date and should be made presuming disallowance of the tax position at the reporting date. The amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Group is currently evaluating the impact on its consolidated financial statements of adopting this guidance.

- Definition

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

+ References+ Details

Segment Information

12 Months Ended

Dec. 31, 2013

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. There are five segments in the Group, consisting of brand advertising, Sogou (which mainly consists of the search and others business), Changyou (which mainly consists of the online game business), mobile and others.

Commencing in the second quarter of 2011, in order to provide a better description of the segments of the Group’s business formerly known as sponsored search and game, the Group changed the names of these segments to Sogou and Changyou, respectively.

In December 2011, Sohu sold the 17173 Business to Changyou. Beginning on January 1, 2012, the Sohu Group reviewed the 17173 Business as part of the Changyou segment and changed the Group’s segment operating performance measurements by transferring the 17173 Business from the brand advertising segment to the Changyou segment.

Commencing in the second quarter of 2013, in order to provide a better description of the segment of the Group’s business formerly known as Wireless, the Group changed the name of the segment to Mobile.

Some items, such as share-based compensation expense, operating expenses, other income and expense, and income tax expense, are not reviewed by the CODM. These items are disclosed in the segment information for reconciliation purposes only. The Group has restated the presentation of its segments for prior periods to conform to the current presentation, and it will restate all comparable periods hereafter.

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


Year Ended December 31, 2013
	Brand Advertising, Mobile and Others
	Brand Advertising			Mobile			Others			Brand Advertising, Mobile and Others			Sogou			Changyou			Eliminations			Consolidated
Revenues (1)	$	386,974		$	53,547		$	19,923		$	460,444		$	216,515		$	737,875		$	(14,560	)	$	1,400,274
Segment cost of revenues		(207,411	)		(32,754	)		(4,531	)		(244,696	)		(109,024	)		(126,336	)		581			(479,475	)

Segment gross profit	$	179,563		$	20,793		$	15,392			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 (3)											168,420			2,713			3,613			(162,025	)		12,721
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 expense											66,632			(15,285	)		322,805			(156,781	)		217,371

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

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

Note (1):

The elimination for segment revenues mainly consists of the 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, 2012
	Brand Advertising, Mobile and Others
	Brand Advertising			Mobile			Others			Brand Advertising, Mobile and Others			Sogou			Changyou			Eliminations			Consolidated
Revenues (1)	$	261,338		$	55,893		$	9,018		$	326,249		$	131,455		$	623,429		$	(13,932	)	$	1,067,201
Segment cost of revenues		(154,587	)		(36,893	)		(3,036	)		(194,516	)		(70,541	)		(104,216	)		263			(369,010	)

Segment gross profit	$	106,751		$	19,000		$	5,982			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 intangibles via acquisition of businesses											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
Interest income											11,290			348			13,639			0			25,277
Exchange difference											(64	)		(13	)		(558	)		0			(635	)

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

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

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

Note (1):

The elimination for segment revenues mainly consists of the 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, 2011
	Brand Advertising, Mobile and Others
	Brand Advertising			Mobile			Others			Brand Advertising, Mobile and Others			Sogou			Changyou			Intercompany Eliminations			Consolidated
Revenues (1)	$	245,344		$	52,015		$	11,540		$	308,899		$	63,923		$	484,576		$	(5,311	)	$	852,087
Segment cost of revenues		(102,130	)		(31,882	)		(2,310	)		(136,322	)		(35,144	)		(67,282	)		411			(238,337	)

Segment gross profit	$	143,214		$	20,133		$	9,230			172,577			28,779			417,294			(4,900	)		613,750

SBC (2) in cost of revenues											(1,780	)		0			(230	)		0			(2,010	)

Gross profit											170,797			28,779			417,064			(4,900	)		611,740

Operating expenses:
Product development											(37,266	)		(19,051	)		(49,839	)		0			(106,156	)
Sales and marketing											(98,100	)		(12,361	)		(48,932	)		4,900			(154,493	)
General and administrative											(21,677	)		(3,806	)		(27,156	)		0			(52,639	)
Goodwill impairment and impairment of intangibles via acquisition of businesses											(22,091	)		0			(5,420	)		0			(27,511	)
SBC (2) in operating expenses											(6,941	)		(4,174	)		(5,888	)		361			(16,642	)

Total operating expenses											(186,075	)		(39,392	)		(137,235	)		5,261			(357,441	)

Operating profit /(loss)											(15,278	)		(10,613	)		279,829			361			254,299
Other income											8,516			826			457			0			9,799
Interest income											3,709			165			11,926			0			15,800
Exchange difference											(3,668	)		(717	)		(618	)		0			(5,003	)

Income /(loss) before income tax expense											(6,721	)		(10,339	)		291,594			361			274,895

Income tax expense											(2,972	)		0			(43,580	)		0			(46,552	)

Net income										$	(9,693	)	$	(10,339	)	$	248,014		$	361		$	228,343

Note (1):

The elimination for segment revenues mainly consists of the 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
	Brand Advertising, Mobile and Others		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):

The 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 24—Concentration Risks—Operation Risk.

Note (2):

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


	As of December 31, 2012
	Brand Advertising, Mobile and Others		Sogou		Changyou		Eliminations			Consolidated
Cash and cash equivalents (1)	$	433,777	$	33,119	$	366,639	$	0		$	833,535
Accounts receivable, net		68,593		6,481		23,364		(40	)		98,398
Fixed assets, net		70,262		43,861		64,828		0			178,951
Total assets (2)	$	1,038,741	$	87,537	$	1,114,513	$	(158,154	)	$	2,082,637

Note (1):

Note (2):

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

- 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.

+ References

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

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+ Details

Share-based Compensation Expense

12 Months Ended

Dec. 31, 2013

Share-based Compensation Expense [Abstract]

Share-based Compensation Expense

4. Share-based Compensation Expense

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

For Sohu, Changyou and Sogou, share-based compensation expense is recognized as costs and /or 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 Sogou in the consolidated statements of comprehensive income based on the then-current fair value at each reporting date.

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

For Sohu Video and 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 /or expenses for the years ended December 31, 2013, 2012 and 2011 as follows (in thousands):


	Year Ended December 31,
Share-based compensation expense	2013		2012		2011
Cost of revenues	$	575	$	648	$	2,010
Product development expenses		4,638		5,210		6,461
Sales and marketing expenses		1,071		2,149		3,694
General and administrative expenses		4,145		5,959		6,487
	$	10,429	$	13,966	$	18,652

There was no capitalized share-based compensation expense for the years ended December 31, 2013, 2012 and 2011.

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


	Year Ended December 31,
Share-based compensation expense	2013		2012		2011
For Sohu share-based awards	$	3,799	$	6,052	$	11,325
For Changyou share-based awards		1,195		3,366		5,546
For Sogou share-based awards (1)		5,435		4,548		1,781

	$	10,429	$	13,966	$	18,652

Note (1):

Compensation expense for Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses was also included.

- 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, 2013

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,
	2013			2012			2011
Investment income	$	6,958		$	7,179		$	2,935
Government grant		4,959			665			0
Change in fair value of put option		2,160			0			0
Charitable donation		(1,543	)		(175	)		(144	)
Change in fair value of contingent consideration		0			(2,195	)		0
Change in fair value of debt securities		0			0			3,151
Reversal of contingent consideration		0			0			3,150
Others		187			(52	)		707

	$	12,721		$	5,422		$	9,799

Balance Sheet Components

12 Months Ended

Dec. 31, 2013

Balance Sheet Components [Abstract]

Balance Sheet Components

7. Balance Sheet Components (In thousands)


	As of December 31,
	2013			2012
Cash and cash equivalents
Cash	$	919,122		$	541,590
Cash equivalents		368,166			291,945

	$	1,287,288		$	833,535

Accounts receivable, net
Accounts receivable	$	161,143		$	105,988
Allowance for doubtful accounts:
Balance at the beginning of year		(7,590	)		(5,317	)
Additional provision for bad debt		(1,390	)		(6,504	)
Reversal of write-offs		1,536			3,052
Cash collection		643			1,179

Balance at the end of year		(6,801	)		(7,590	)

	$	154,342		$	98,398

Prepaid and other current assets
Prepaid content and license	$	40,745		$	22,360
Refundable corporate income tax		20,835			0
Receivables related to the Sogou-Tencent Transactions		17,414			0
Interest receivable		11,079			4,824
Prepaid rental deposit		9,075			7,430
Employee advances		5,566			2,574
Film production fee invested into a third party		5,495			1,591
Deferred tax assets		4,743			46
Prepaid office rental and facilities expenses		2,830			876
Short-term loan to a third party		2,460			2,386
VAT refund receivable		2,118			2,355
Prepaid advertising and promotion fees		1,999			1,621
Prepaid professional fees		1,003			1,063
Prepaid cost of revenue		920			709
Individual income tax receivable from employees for exercise or settlement of share-based awards		166			359
Prepaid fees for intangible assets		0			1,362
Capitalized professional service fees for 7Road		0			1,670
Others		5,554			4,535

	$	132,002		$	55,761

Prepaid non-current assets
Prepaid PRC income tax for the sale of the 17173 Business by Sohu to Changyou	$	8,516		$	9,402
Prepayments for office building-Sohu		0			125,034
Prepayments for office building-Changyou		0			126,004
Prepayments for technological infrastructure and fitting-out work of Sohu office building		0			20,810
Others		1,011			10,393

	$	9,527		$	291,643

Other short-term liabilities
Deposit received on behalf of advertisers	$	29,985		$	14,417
Contract deposits from customers		12,052			11,197
Payables related to the Sogou-Tencent Transactions		7,785			0
Early exercise of Sogou share options for trust arrangements		5,278			0
Put option for Sogou Series A Preferred Shares		3,888			0
Government grant		3,732			3,007
Accrued liabilities to suppliers		2,542			3,171
Taxes payable for exercise or settlement of share-based awards		2,385			2,382
Consideration payable related to the acquisition of 7Road		2,000			20,233
Bidding deposit for technological infrastructure and fitting-out of Changyou office building		1,560			2,382
Accrued business tax related to the sale of the 17173 Business by Sohu to Changyou		1,670			1,541
Others		6,921			5,022

	$	79,798		$	63,352

Receipts in advance and deferred revenue
Receipts in advance relating to:
- brand advertising business	$	16,002		$	16,073
- search and others business		44,709			19,750
- online game business		13,142			13,713
- mobile business		86			584
- others business		0			4,847

Total receipts in advance		73,939			54,967
Deferred revenue		39,389			34,720

	$	113,328		$	89,687

Fair Value Measurements

12 Months Ended

Dec. 31, 2013

Fair Value Measurements [Abstract]

Fair Value Measurements

8. Fair Value Measurements

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.

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 Assets	$	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, 2012 (in thousands):


			Fair value measurements at reporting date using
Items	As of December 31, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Cash equivalents	$	291,945	$	0	$	291,945	$	0
Restricted time deposits		246,839		0		246,839		0
Short-term investments		54,901		0		54,901		0
Investments in debt securities		79,548		0		0		79,548

Total Assets	$	673,233	$	0	$	593,685	$	79,548

The following table sets forth the reconciliation of the fair value measurements using significant unobservable inputs (level 3) from December 31, 2012 to December 31, 2013 (in thousands):


	Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
	Debt Securities		Put Option
Beginning balance at December 31, 2012	$	79,548	$	0
Transactions:
Initial fair value recognized		0		6,048
Change in fair value		0		(2,160	)
Currency translation adjustment		2,461		0

Ending balance at December 31, 2013	$	82,009	$	3,888

Cash Equivalents

The Sohu Group’s cash equivalents mainly consist of time deposits placed with banks with an original maturity of three months or less. The fair value of time deposits is determined based on the pervasive interest rates in the market, which are also the interest rates as stated in the contracts with the banks. 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 time deposits 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.

Changyou loans from offshore banks, secured by time deposits

In 2012 and 2013, 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 short-term bank loans or long-term bank loans based on their payment terms.

As of December 31, 2013, the total amount of the bank loans was $410 million, of which $307 million carried a floating rate of interest based on the London Inter-Bank Offered Rate (“LIBOR”) and $103 million carried a fixed rate of interest. For the years ended December 31, 2013 and 2012, interest income from the restricted time deposits securing the loans was $13.0 million and $4.1 million, respectively, and interest expense on the bank loans was $8.8 million and $2.1 million, respectively.

Collateral related to Sogou incentive shares trust arrangements

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, 2013, the Sohu Group’s investments in financial instruments were mainly held by Changyou and totaled approximately $2.8 million. The investments are issued by commercial banks in China with 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, 2013, 2012, and 2011, the Sohu Group recorded in the consolidated statements of comprehensive income change in the fair value of short-term investments in the amount of $2.5 million, $1.5 million and $0.7 million, respectively.

Investments in Debt Securities

In September 2010, Sohu purchased from a PRC-based company (the “Debtor”) a convertible debt security in the principal amount of $74.6 million (or RMB0.5 billion) with interest, payable quarterly in cash, of 3.8% per annum and an initial maturity of twelve months, subject to extension in Sohu’s sole discretion for additional sequential six-month periods. The Debtor’s obligations on the debt are secured by a pledge from the Debtor’s parent company of its entire equity interest in the Debtor. In September 2011, March 2012, September 2012, March 2013 and September 2013, Sohu extended the maturity of the security for sequential six-month periods, to March 2012, September 2012, March 2013, September 2013 and March 2014, respectively, with an interest rate of 6.8% per annum. Under the terms of the security, if Sohu continues to extend the maturity of the security to March 31, 2014, it will have 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.

For the years ended December 31, 2013, 2012 and 2011, interest income generated from this debt security amounted to $5.56 million, $5.48 million and $3.59 million, respectively.

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 years ended December 31, 2013 and 2012, there was no change in fair value. For the year ended December 31, 2011, changes in fair value generated from exchange gain or loss were $3.15 million. 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.

Repurchase Options and Repurchase/Put Option for Sogou Series A Preferred Shares

As of December 31, 2013, the Sohu Group recognized $3.89 million for the put option in other short-term liabilities. Any changes in the fair value of the put option were recognized in other income /(expense). For the year ended December 31, 2013, a change in fair value of $2.16 million for the put option was recognized in other income in the consolidated statements of comprehensive income. As of December 31, 2013, the Sohu Group had also recognized $3.7 million for the repurchase options in additional paid-in capital in equity, based on the fair value of the repurchase options on September 16, 2013.

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 long-term bank loans, the rates of interest under Changyou’s agreements with 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 prepaid non-current assets and long-term accounts payable, 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 (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, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Losses
Prepaid and other current assets	$	49,256	$	0	$	0	$	49,256	$	585
Intangible assets, net		70,054		0		0		70,054		23,145
Goodwill		159,215		0		0		159,215		0

	$	278,525	$	0	$	0	$	278,525	$	23,730

Intangible Assets

Goodwill

Goodwill represents the excess of the purchase price over the fair value of identifiable assets and liabilities acquired as a result of the Group’s acquisition 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, 2013

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			2012
Fixed assets, net
Office buildings (1)	$	419,025		$	81,686
Computer equipment and hardware		243,685			179,188
Leasehold and building improvements		51,317			33,932
Office furniture		7,878			4,796
Vehicles		4,174			3,418

Fixed assets, gross		726,079			303,020
Accumulated depreciation (2)		(161,637	)		(124,069	)

	$	564,442		$	178,951

Note (1):

In May 2013, the office building Sohu purchased in 2009 was placed in service. Accordingly, in the same month, Sohu recognized the office building’s original cost of $162 million as fixed assets.

In December 2013, the office building Changyou purchased in 2010 was placed in service. Accordingly, in the same month, Changyou recognized the office building’s original cost of $171 million as fixed assets.

Note (2):

For the years ended December 31, 2013, 2012 and 2011, depreciation expenses for fixed assets were $55.0 million, $38.7 million and $31.4 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, 2013

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 2012 (in thousands):


	As of December 31, 2013
Items	Gross								Net
	Carrying		Accumulated						Carrying
	Amount		Amortization			Impairment			Amount
Video content and license	$	109,703	$	(72,420	)	$	(13,576	)	$	23,707
Customer lists		90,802		(61,539	)		(7,062	)		22,201
Developed technologies		30,437		(14,800	)		(2,589	)		13,048
Domain names and trademarks		26,573		(6,254	)		(543	)		19,776
Operating rights for licensed games		25,588		(8,083	)		(7,244	)		10,261
Computer software		21,260		(5,859	)		(1,103	)		14,298
Others		8,871		(2,547	)		(2,507	)		3,817

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


	As of December 31, 2012
Items	Gross								Net
	Carrying		Accumulated						Carrying
	Amount		Amortization			Impairment			Amount
Video content and license	$	89,771	$	(62,385	)	$	(14,498	)	$	12,888
Customer lists		75,020		(43,719	)		(6,849	)		24,452
Developed technologies		28,269		(8,467	)		(2,558	)		17,244
Computer software		14,497		(11,418	)		(260	)		2,819
Domain names and trademarks		12,377		(5,229	)		(696	)		6,452
Operating rights for licensed games		9,668		(3,016	)		(4,224	)		2,428
Others		14,124		(8,531	)		(1,822	)		3,771

Total	$	243,726	$	(142,765	)	$	(30,907	)	$	70,054

Impairment Loss

In 2013, Changyou 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 intangibles via acquisition of businesses,” 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.

In 2011, the Sohu Group recognized a $4.2 million impairment loss related to the Group’s acquired businesses in the consolidated statements of comprehensive income as “goodwill impairment and impairment of intangibles via acquisition of businesses,” and a $1.1 million impairment loss related to other intangible assets in the consolidated statements of comprehensive income as product development expense.

Amortization

In 2013, 2012 and 2011, amortization of intangible assets was $56.7 million, $58.0 million and $42.6 million, respectively.

As of December 31, 2013, amortization expenses for future periods are estimated to be as follows:


For the year ending December 31,	(in thousands)
2014	$	56,016
2015		23,579
2016		10,362
2017		3,761
2018		3,331
Thereafter		10,059

Total expected amortization expense	$	107,108

Goodwill

12 Months Ended

Dec. 31, 2013

Goodwill [Abstract]

Goodwill

11. Goodwill

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


	Brand Advertising			Mobile			Sogou		Changyou			Total
Balance as of December 31, 2011
Goodwill	$	59,978		$	15,942		$	2,042	$	121,932		$	199,894
Accumulated impairment losses		(19,846	)		(15,942	)		0		(5,201	)		(40,989	)

	$	40,132		$	0		$	2,042	$	116,731		$	158,905
Transactions in 2012
Inter-segment transfer—17173 transaction		(17,885	)		0			0		17,885			0
Foreign currency translation adjustment		0			0			5		305			310

Balance as of December 31, 2012	$	22,247		$	0		$	2,047	$	134,921		$	159,215

Balance as of December 31, 2012
Goodwill	$	42,093		$	15,942		$	2,047	$	140,122		$	200,204
Accumulated impairment losses		(19,846	)		(15,942	)		0		(5,201	)		(40,989	)

	$	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	$	42,100		$	15,942		$	6,290	$	185,452		$	249,784
Accumulated impairment losses		(19,846	)		(15,942	)		0		(5,201	)		(40,989	)

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

In 2013, there was one reporting unit under the brand advertising segment, one under the Mobile segment and one under the Sogou segment, respectively. Under the Changyou segment, there were two main reporting units, consisting of the online game business and the 17173 Business. The Sohu Group tested goodwill for impairment at the reporting unit level on October 1, 2013.

In 2013, for the impairment test performed for the brand advertising and the Sogou reporting units, the Group tested for goodwill impairment by quantitatively comparing the fair values of those reporting units to their carrying amounts directly, without qualitative assessment. 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 Mobile reporting unit, the Group did not perform the impairment test as the goodwill balance had been written down to zero in 2011. For the impairment tests performed for the reporting units under the Changyou segment, Changyou first qualitatively assessed whether it was more likely than not that their fair values were less than their carrying amounts. In the assessment, Changyou took into consideration all of the events and circumstances listed in ASC 350, in addition to other entity specific factors. After assessment, Changyou concluded that the fair values of the reporting units were higher than their carrying amounts, and determined that it was not necessary to perform a quantitative assessment for those four reporting units.

Changyou acquired Doyo and the RaidCall Business in November and December 2013, respectively. Since Doyo primarily engages in the online advertising and traffic monetization business, which has similar economic characteristic to the 17173 Business, the 17173 Business and Doyo are aggregated as a reporting unit. The RaidCall Business will be aggregated with the online game business as one reporting unit, since the RaidCall Business’s communications tool is expected to enhance the playing experience of Changyou’s games players. The Group’s management was not aware of the occurrence of any significant events or changes in circumstances from the assessment date to December 31, 2013 that would be more likely than not to reduce the fair values of the reporting units below their carrying values.

In 2013 and 2012, as a result of the 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.

In 2011, the Sohu Group recorded impairment losses of $23.3 million in the consolidated statements of comprehensive income as “goodwill impairment and impairment of intangibles via acquisition of businesses.”

Taxation

12 Months Ended

Dec. 31, 2013

Taxation [Abstract]

Income Taxes

12. Taxation

Income Tax Expense and Effective Tax Rate

Income Tax Expense

Sohu.com Inc. and Changyou.com (US) LLC. are subject to income taxes in the United States (“U.S.”). 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.

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


	Year ended December 31,
	2013			2012			2011
Income before income tax expense
Income from China operations	$	270,817		$	285,280		$	322,046
Income /(loss) from non China operations		(53,446	)		(31,917	)		(47,151	)

Total income before income tax expense	$	217,371		$	253,363		$	274,895

Income tax expense applicable to China operations
Current income tax expense	$	31,444		$	58,137		$	47,215
Deferred tax		4,088			9,898			(4,884	)

Subtotal income tax expense applicable to China operations		35,532			68,035			42,331
Non China income tax expense		12,798			6,444			2,727
Non China withholding tax expense		2,092			1,692			1,494

Total income tax expense	$	50,422		$	76,171		$	46,552

In 2013, of the $50.4 million income tax expense, $31.4 million was for PRC tax, which mainly arose from the Sohu Group’s online game business, and $12.8 million was for U.S. tax.

The Group did not have any penalties or significant interest associated with tax positions for the year ended December 31, 2013.

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,
	2013		2012		2011
Tax holiday effect	$	62,929	$	40,151	$	53,438
Basic net income per share effect		1.64		1.06		1.40

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,
	2013			2012			2011
U.S. federal statutory rate:		35	%		34	%		34	%
Effect of tax holidays applicable to the subsidiaries and the consolidated VIEs		(29	%)		(16	%)		(19	%)
Tax differential from statutory rate applicable to the subsidiaries and the consolidated VIEs		(16	%)		(14	%)		(13	%)
Effect of withholding taxes		4	%		1	%		1	%
Changes in valuation allowance for deferred tax assets		28	%		17	%		11	%
Others		1	%		8	%		3	%

		23	%		30	%		17	%

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 (“NHTEs”). Under this preferential tax treatment, NHTEs can enjoy a preferential 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%. The CIT Law went into effect on January 1, 2008.

As of December 31, 2013, Beijing Sohu New Era Information Technology Co., Ltd. (“Sohu Era”), Beijing Sohu New Media Information Technology Co., Ltd. (“Sohu Media”), Beijing Sohu Internet Information Service Co., Ltd. (“Sohu Internet”), Beijing Sogou Technology Development Co., Ltd. (“Sogou Technology”), Sogou Information, Changyou’s China-based subsidiary Beijing AmazGame Age Internet Technology Co., Ltd. (“AmazGame”), Changyou’s China-based VIE Beijing Gamease Age Digital Technology Co., Ltd. (“Gamease”), and Shenzhen 7Road were NHTEs. AmazGame, Shenzhen 7Road, Beijing Changyou Gamespace Software Technology Co., Ltd. (“Gamespace”), ICE Information Technology (Shanghai) Co., Ltd. (“ICE Information”), Shanghai ICE Information Technology Co., Ltd. (“Shanghai ICE”) and Shenzhen 7Road Network Technologies Co., Ltd. (“7Road Technology”) were “Software Enterprises.” AmazGame also qualified as a “Key National Software Enterprise.”

Therefore, in 2013, Sohu Era, Sohu Media, Sohu Internet, Sogou Technology, Sogou Information and Gamease were entitled to an income tax rate of 15%, Shenzhen 7Road and Shanghai ICE were entitled to an income tax rate of 12.5%, Gamespace and 7Road Technology were entitled to a complete income tax exemption, and AmazGame was entitled to an income tax rate of 10%. ICE Information will be entitled to a complete income tax exemption for two years beginning with its first profitable year and a 50% tax reduction for the subsequent three years, if it continues to maintain its qualification as a Software Enterprise.

Sohu Era, Sohu Media, Sogou Technology, AmazGame, Gamease and Shenzhen 7Road will need to re-apply for NHTE status in 2014, and Sohu Internet and Sogou Information will need to re-apply for NHTE status in 2015.

PRC Withholding Tax on Dividends

The CIT Law imposes a 10% withholding tax on 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 the China-HK Tax Arrangement 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%.

Sohu’s majority-owned subsidiary Changyou does not intend to have any of its PRC subsidiaries distribute any undistributed profits of such subsidiaries with respect to years prior to 2012 to their direct overseas parent companies, but rather intends that such profits will be permanently reinvested by such subsidiaries for their PRC operations. In order to fund the distribution of a dividend to Changyou’s shareholders, 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 stand alone earnings to its direct overseas parent company, Changyou HK. For the year ended December 31, 2013, Changyou accrued deferred tax liabilities in the amount of $18.8 million for PRC withholding tax.

Transition from PRC Business Tax to PRC Value Added Tax

VAT payable on goods sold or taxable labor services provided by a general VAT taxpayer for a taxable period is the net balance of the output VAT for the period after crediting the balance of VAT input. Before the implementation of the Pilot Program, the Sohu Group was mainly subject to a small amount of VAT for revenues of Changyou’s subsidiary 7Road that are deemed for PRC tax purposes to be derived from the sale of software. VAT has been imposed on those 7Road revenues at a rate of 17%, with a 14% immediate tax refund, resulting in a net rate of 3%. With the implementation of the Pilot Program, in addition to the revenues currently subject to VAT, the Group’s brand advertising and search revenues are in the scope of the Pilot Program and are now subject to VAT at a rate of 6%.

Under ASC 605-45, the presentation of taxes on either a gross basis (included in revenues and costs) or a net basis (excluded from revenues) is an accounting policy decision determined by management. As VAT imposed on brand adverting and search revenues and VAT imposed on 7Road’s revenues from the sale of software are considered as substantially different in nature, the Sohu Group determined that it is reasonable to apply the guidance separately for these two types of VAT. The basis for this determination is that VAT payable on brand advertising and search revenues is the difference between the output VAT (at a rate of 6%) and available input VAT amount (at the rate applicable to the supplier), which is a component of the Group’s costs for providing the brand advertising and search services. On the other hand, the VAT payable by 7Road is in effect at 3% of the applicable revenues from the sale of software, irrespective of the availability of any input VAT, under preferential VAT treatment provided to 7Road by the local tax bureau. In this regard, the Group believes the VAT payable by 7Road is more akin to a sales tax than typical VAT. As a result, the Group adopted the net presentation method for its brand advertising and search businesses both before and after the implementation of the Pilot Program, and for the revenues of 7Road deemed to be derived from the sale of software, the Group adopted the gross presentation method 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 34% or 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. Cumulative undistributed earnings were included in consolidated retained earnings on the balance sheets in the amounts of $787.5 million and $811.6 million, respectively, as of December 31, 2013 and 2012. An estimated $267.8 million and $275.9 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, 2013 and 2012.

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			2012
Deferred tax assets:
Net operating loss from operations	$	87,012		$	59,606
Accrued bonus and commissions		10,225			7,605
Intangible assets transfer		2,775			3,183
Share-based compensation		366			573
Fixed assets related		259			593
Others		1,388			1,450

Total deferred tax assets		102,025			73,010
Less: Valuation allowance		(91,662	)		(64,763	)

Net deferred tax assets	$	10,363		$	8,247

Deferred tax liabilities
Withholding tax for Dividend	$	(18,813	)	$	(11,878	)
Intangible assets from business acquisitions		(8,301	)		(4,018	)
Others		(4,036	)		(3,980	)

Total deferred tax liabilities	$	(31,150	)	$	(19,876	)

As of December 31, 2013, the Group had net operating losses from PRC entities of approximately $365.3 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 may not be utilized based on its estimate of the operation performance of these PRC entities; therefore, $87.0 million in deferred tax assets generated from net operating losses were offset by a valuation allowance. In 2013, $24.5 million of the PRC net operating loss generated from previous years expired. The remaining PRC net operating loss will begin to expire in 2014.

Uncertain Tax Positions

The Sohu Group did not have any unrecognized uncertain tax positions for the year ended December 31, 2013. No penalties associated with uncertain tax positions were accrued for the year ended December 31, 2013.

The following table summarizes the Group’s recognized uncertain tax positions from January 1, 2011 to December 31, 2013 (in thousands):


	As of December 31,
	2013			2012		2011
Beginning balance	$	3,096		$	3,089	$	3,067
Increases /(decrease) related to prior year tax positions		(154	)		0		22
Increases related to current year tax positions		21,427			7		0

Ending balance	$	24,369		$	3,096	$	3,089

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, 2013, the Sohu Group was unable to make a reasonably reliable estimate of the timing of settlement in individual years beyond twelve months due to uncertainties in the timing of tax audit outcomes. 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, 2013.

- 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, 2013

Commitments and Contingencies [Abstract]

Commitments and Contingencies

13. Commitments and Contingencies

Unconditional Obligation

The following table sets forth the Group’s unconditional obligations as of December 31, 2013 (in thousands):


As of December 31,	2014		2015		2016		2017		2018		Thereafter		Total Payments Required
Operating lease obligation (1)		22,148		12,611		6,869		2,513		2,261		7,643		54,045
Content and service purchases–video		38,288		4,076		0		0		0		0		42,364
Purchase of games developed by third-parties		15,761		9,276		14,813		0		0		0		39,850
Bandwidth purchases		34,761		1,330		421		98		0		0		36,610
Purchase of cinema advertisement rights		1,083		8,931		9,513		10,168		0		0		29,695
Content and service purchases–others		9,155		4,650		3,361		8		6		1		17,181
Others		2,355		191		0		0		0		0		2,546

Total Payments Required		123,551		41,065		34,977		12,787		2,267		7,644		222,291

Note (1) Operating lease obligation

For the years ended December 31, 2013, 2012 and 2011, rental expense included in the operating lease was approximately $29.5 million, $16.2 million, and $12.2 million, respectively.

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.

In the first quarter of 2013, the Sohu Group settled lawsuits with four major record companies (Sony BMG, Warner, Universal and Gold Label) without any payment of damages. In these lawsuits, which were initiated against the Sohu Group in March 2008, the record companies had alleged that the Sohu Group provided music search links and download services that violated copyrights they owned.

Long-term Tax Payable for Uncertain Tax Positions

As aforementioned in Note 12—Taxation, as of December 31, 2013, the Sohu Group had recorded uncertain tax positions of $24.8 million as long-term tax payable.

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 others, online game, mobile 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

Contingent Consideration

12 Months Ended

Dec. 31, 2013

Contingent Consideration [Abstract]

Contingent Consideration

14. Contingent Consideration

The agreement for Changyou’s acquisition of 7Road included a contingent consideration arrangement that required additional consideration to be paid by Changyou based on the achievement of specified performance milestones of 7Road through December 31, 2012. The range of the undiscounted amounts Changyou could pay under the contingent consideration agreement was between nil and $32.76 million. The fair value of the contingent consideration, in the amount of $28.05 million, was recognized on the acquisition date with the income approach applied. There were no indemnification assets involved. As of the end of 2012, 7Road had exceeded the financial performance milestones for 2012 and as a result a change in the fair value of the contingent consideration in the amount of $2.2 million was recognized in other expense for the year ended December 31, 2012. For the year ended December 31, 2013, there was no contingent consideration recognized for 7Road.

The agreement for Changyou’s acquisition of Doyo includes a contingent consideration arrangement that requires additional consideration to be paid by Changyou based on the achievement of specified performance milestones by Doyo for the fiscal years 2013 through 2015. The range of the undiscounted amounts Changyou could pay under the contingent consideration agreement is between nil and $7.3 million. The fair value of the contingent consideration, in the amount of $4.8 million, was recognized on the acquisition date using the income approach /discounted cash flow method with a scenario analysis applied. There were no indemnification assets involved. As of the end of 2013 Doyo had exceeded the financial performance milestones for 2013 and as a result a change in the fair value of the contingent consideration in the amount of $0.1 million was recognized in other expense for the year ended December 31, 2013.

The agreement for Changyou’s acquisition of the RaidCall Business includes a contingent consideration arrangement that gives Changyou the right to acquire additional shares of TalkTalk if specified conditions occur through the 2014 fiscal year. The range of the additional shares of TalkTalk that Changyou could acquire under the contingent consideration arrangement is between nil and 7.5% of the outstanding shares of TalkTalk on a post-issuance fully-diluted basis. The fair value of the contingent consideration recognized on the acquisition date was nil, as management determined that it is unlikely that the specified conditions will occur and that as a result the fair value and the financial impact on recognition of the noncontrolling interest was zero.

VIEs

12 Months Ended

Dec. 31, 2013

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 one VIE that is 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 are directly or indirectly owned by Dr. Charles Zhang, Sohu’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 those 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, 2013, the aggregate amount of these loans was $18.7 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, 2013, the registered capital and PRC statutory reserves of the consolidated VIEs totaled $34.8 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 following is a summary of the consolidated VIEs within the Sohu Group:

Basic Information

Corporate

High Century

Beijing Century High Tech Investment Co., Ltd. (“High Century”) is a holding company which was incorporated in 2001. As of December 31, 2013, 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.

Sohu Entertainment

Beijing Sohu Entertainment Culture Media Co., Ltd. (“Sohu Entertainment”) was incorporated in 2002. As of December 31, 2013, the registered capital of Sohu Entertainment was $1.2 million and Xin Wang (Belinda Wang), Sohu’s Co-President and Chief Operating Officer, and Ye Deng, a Vice President of Sohu, held 80% and 20% interests, respectively, in this entity.

Sohu Internet

Sohu Internet was incorporated in 2003 and is engaged in the provision of mobile services. As of December 31, 2013, the registered capital of Sohu Internet was $1.6 million and High Century and Sohu Entertainment held 75% and 25% interests, respectively, in this entity.

For the Online Advertising Business

Brand Advertising Business

Donglin

Beijing Sohu Donglin Advertising Co., Ltd. (“Donglin”) was incorporated in 2010 and is engaged in advertising services. As of December 31, 2013, 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 and is engaged in advertising services. As of December 31, 2013, 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.

Focus Yiju

Beijing Focus Yiju Network Information Technology Co., Ltd. (“Focus Yiju”) was acquired in 2011 and is engaged in advertising services. As of December 31, 2013, the registered capital of Focus Yiju was $1.6 million and High Century held 100% of the equity interest in this entity.

Zhi Hui You

Beijing Zhi Hui You Information Technology Co., Ltd. (“Zhi Hui You”) was incorporated in 2011. Zhi Hui You is engaged in technology development and advertising services. As of December 31, 2013, the registered capital of Zhi Hui You was $1.6 million and Jing Zhou and a third party entity each held a 50% interest in this entity.

Tianjin Jinhu

Tianjin Jinhu Culture Development Co., Ltd. (“Tianjin Jinhu”) was incorporated in 2011 and is engaged in advertising services. As of December 31, 2013, the registered capital of Tianjin Jinhu was $0.5 million and Ye Deng and Xuemei Zhang each held a 50% interest in this entity.

Search and Others Business

Sogou Information

Sogou Information was incorporated in 2005. As of December 31, 2013, the registered capital of Sogou Information was $2.5 million and Xiaochuan Wang, Sogou’s Chief Executive Officer, and Xianxian Hao each held a 50% interest in this entity. In connection with the Sogou-Tencent Transactions, Xiaochuan Wang agreed to transfer a 40% interest in Sogou Information to High Century, a VIE of Sohu, and Xianxian Hao agreed to transfer a 45% interest and a 5% interest, respectively, in Sogou Information to Tencent and High Century. As of January 3, 2014, upon the completion of the transfers of these interests, Xiaochuan Wang, High Century and Tencent held 10%, 45% and 45% interests, respectively, in Sogou Information.

Shi Ji Guang Su

Shenzhen Shi Ji Guang Su Information Technology Co., Ltd. (“Shi Ji Guang Su”), which is engaged in Soso search-related businesses, was acquired in September 2013 as part of the Sogou-Tencent Transactions. As of December 31, 2013, the registered capital of Shi Ji Guang Su was $3.2 million and Sogou Information held 100% of the equity interest in this entity.

For the Online Game Business

Gamease

Gamease was incorporated in 2007. As of December 31, 2013, the registered capital of Gamease was $1.3 million and Tao Wang, Chief Executive Officer of Changyou, and Dewen Chen, President of Changyou, held 60% and 40% interests, respectively, in this entity.

Shanghai ICE

Shanghai ICE was acquired by Changyou in 2010. As of December 31, 2013, the registered capital of Shanghai ICE was $1.2 million and Runa Pi and Rong Qi each held a 50% interest in this entity.

Guanyou Gamespace

Guanyou Gamespace was incorporated in 2010. As of December 31, 2013, 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.

Shenzhen 7Road

68.258% of Shenzhen 7Road was acquired by Gamease in 2011. In the second quarter of 2012, in connection with a reorganization of Shenzhen 7Road to create a Cayman Islands holding company structure, Shenzhen 7Road became a VIE of 7Road, which is a Cayman Islands company of which approximately 71.926% was owned by Changyou. Shenzhen 7Road was controlled by Changyou, and Changyou was a primary beneficiary of Shenzhen 7Road, as a result of contractual arrangements among Shenzhen 7Road, 7Road Technology, which is a PRC-based indirect wholly-owned subsidiary of 7Road, and the shareholders of Shenzhen 7Road. On May 1, 2013, Gamease entered into an agreement to acquire all of the equity interests of Shenzhen 7Road held by the noncontrolling shareholders, representing 31.742% of the equity interests of Shenzhen 7Road. After closing the acquisition of noncontrolling interests on June 5, 2013, Changyou held 100% of the outstanding share capital of 7Road and Gamease held 100% of the equity interests in Shenzhen 7Road.

Doyo

Doyo was acquired by Guanyou Gamespace in November 2013. As of December 31, 2013, the registered capital of Doyo was $1.6 million and Guanyou Gamespace held 100% of the equity interests in this entity.

Changyou e-pay

Beijing Changyou e-pay Co. Ltd. (“Changyou e-pay”) was incorporated in 2013. As of December 31, 2013, the registered capital of Changyou e-pay was $1.6 million and Gamease held 100% of the equity interests in this entity.

For the Mobile Business

GoodFeel

Beijing GoodFeel Technology Co., Ltd. (“GoodFeel”) was acquired in 2004 and is engaged in value added telecommunication services. As of December 31, 2013, the registered capital of GoodFeel was $1.2 million and James Deng and Jing Zhou, held 58.1% and 41.9% interests, respectively, in this entity.

21 East Beijing

Beijing 21 East Culture Development Co., Ltd. (“21 East Beijing”) was acquired in 2006. As of December 31, 2013, the registered capital of 21 East Beijing was $1.6 million and High Century held 100% of the equity interest in this entity.

Yi He Jia Xun

Beijing Yi He Jia Xun Information Technology Co., Ltd. (“Yi He Jia Xun”) was acquired in September 2011. As of December 31, 2013, the registered capital of Yi He Jia Xun was $2.1 million and Gang Fang and Yanfeng Lv each held a 50% interest in this entity.

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		2012
ASSETS:
Cash and cash equivalents	$	112,316	$	62,638
Short-term investments		2,460		54,106
Accounts receivable, net		95,595		80,671
Other current assets		41,838		30,322
Intercompany receivables due from the Company’s subsidiaries		223,877		109,728

Total current assets		476,086		337,465

Goodwill		139,478		126,516
Prepaid and other non-current assets		104,875		57,793

Total assets	$	720,439	$	521,774

LIABILITIES:
Accounts payable	$	16,167	$	6,958
Accrued and other short-term liabilities		343,834		105,322
Receipts in advance and deferred revenue		60,140		54,150
Intercompany payables due to the Company’s subsidiaries		12,059		36,446

Total current liabilities		432,200		202,876

Other long-term liabilities		9,560		3,846

Total liabilities	$	441,760	$	206,722


	As of December 31,
	2013			2012		2011
Net revenue	$	1,028,281		$	875,597	$	708,077
Net income /(loss)	$	(32,863	)	$	81,857	$	35,862

For the table below, consolidated VIEs under the Brand advertising, Sogou, Mobile 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,
	2013			2012			2011
Net cash used in operating activities	$	(297	)	$	(11,853	)	$	(29,503	)
Net cash used in investing activities		(926	)		(3,599	)		(3,518	)
Net cash provided by /(used in) financing activities	$	1,476		$	(474	)	$	2,064


Cash flows of Changyou’s VIEs	Year ended December 31,
	2013			2012			2011
Net cash provided by operating activities	$	102,086		$	66,739		$	56,622
Net cash used in investing activities		(53,925	)		(43,087	)		(80,971	)
Net cash used in financing activities	$	0		$	(13,106	)	$	0

Summary of significant agreements currently in effect

Agreements between consolidated VIEs and Nominee Shareholders

Loan and share pledge agreements between Sohu Era and the respective shareholders of High Century and Sohu Entertainment: These loan agreements provide for loans to the shareholders of High Century and Sohu Entertainment for them to make contributions to the registered capital of High Century and Sohu Entertainment in exchange for the equity interests in High Century and Sohu Entertainment, 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 Sohu Entertainment in connection with all actions to be taken by High Century and Sohu Entertainment. Pursuant to the loan agreements, the shareholders executed in blank transfers of their equity interests in High Century and Sohu Entertainment, 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 a purchase price equal to the shareholders’ initial contributions to registered capital.

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.

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.

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 shareholders of Gamease and Guanyou Gamespace, respectively, for them to make contributions to the registered capital of Gamease and Guanyou Gamespace in exchange for the equity interests in Gamease and Guanyou Gamespace, respectively. Under the equity pledge agreements the shareholders of Gamease and Guanyou Gamespace, respectively, pledge to AmazGame and Gamespace, respectively, their equity interests in Gamease and Guanyou Gamespace, respectively, to secure the performance of their obligations under the loan agreements and Gamease’s and Guanyou Gamespace’s obligations to AmazGame and Gamespace 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 AmazGame and Gamespace, respectively, 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, respectively, have the right, and any third party designated by them has the right, exercisable at any time during the terms of the agreements, if and when it becomes legal to do so under PRC law, to purchase from the shareholders of Gamease and Guanyou Gamespace, respectively, all or any part of their equity interests at a purchase price equal to their initial contributions to the registered capital of Gamease and Guanyou Gamespace or the proportional amount of such initial contribution in the case of a partial purchase of such equity interests.

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

Business operation agreements among AmazGame, Gamease and the shareholders of Gamease and among Gamespace, Guanyou Gamespace and the shareholders of Guanyou Gamespace. These agreements set forth the rights of AmazGame and Gamespace, respectively, to control the actions of the shareholders of Gamease and Guanyou Gamespace, respectively. The agreements have 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 terms of the agreements, if and when it becomes 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 is terminable only if ICE Information is dissolved.

Share pledge agreement among ICE Information, Shanghai ICE and the shareholders of Shanghai ICE. Under this agreement the shareholders pledge to ICE Information their equity interests in Shanghai ICE to secure the performance of their obligations under the call option agreement and Shanghai ICE’s obligations to ICE Information under their business agreements.

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. The agreement is terminable 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 Technology’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.

Equity interest pledge agreement among 7Road Technology, Shenzhen 7Road and Gamease. Under this agreement, Gamease agreed to pledge to 7Road Technology its equity interests in Shenzhen 7Road to secure the performance of its 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 Agreement. This agreement terminates only after all of the obligations of Gamease and of Shenzhen 7Road under the various VIE-related agreements are no longer in effect.

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 the actions of Gamease in its capacity as the shareholder of Shenzhen 7Road. This agreement has a 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, by mutual agreement of the parties or upon the written request of 7Road Technology.

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.

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.

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

Exclusive technology consulting and service agreement between Yi He Jia Xun and Sohu Era. Pursuant to this agreement Sohu Era has the exclusive right to provide technical consultation and other related services to Yi He Jia Xun in exchange for a fee. The agreement has a term of ten 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.

Technology support and utilization agreements between AmazGame and Gamease and between Gamespace and Guanyou Gamespace. Pursuant to these agreements, AmazGame and Gamespace, respectively, 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. These agreements will be terminated only when AmazGame and Gamespace are 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. These agreements will be terminated only when AmazGame and Gamespace are 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 will be terminated only when 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 will be terminated only when 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.

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 laws and regulations prohibiting or restricting foreign ownership of companies that engage in such operations and businesses. If such a finding were made, regulatory authorities with jurisdiction over the licensing and operation of such operations businesses would have broad discretion in dealing with such a violation, including levying fines, confiscating the Group’s income, revoking the business or operating licenses of the affected businesses, requiring the Group to restructure its ownership structure or operations, or requiring the Group to discontinue all or any portion of its operations. Any of these actions could cause significant disruption to the Group’s business operations, and have a materially adverse impact on the Group’s cash flows, financial position and operating performance. The Group’s management considers the possibility of such a finding by PRC regulatory authorities to be remote.

In addition, it is possible that the contracts with 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 laws 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 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 Group’s cash flows, financial position and operating performance would be materially adversely affected. The Sohu Group’s contractual arrangements with respect to its consolidated VIEs are approved and in place. The 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.

VIE Not Consolidated within the Sohu Group

In December 2012, the Sohu Group acquired, for a price of $1.6 million, a 25% equity interest in a VIE to support the Group’s brand advertising business. Since the Sohu Group neither controls nor has significant influence over this VIE, the Group is not the primary beneficiary and, accordingly, the Group recognizes the investment under the equity method. In assessing its maximum exposure to a loss on the investment compared to the cost of its investment, the Sohu Group determined that it did not have further obligations exceeding the cost of the investment and that there were no terms of the investment arrangement that could require the Sohu Group to provide further financial support to the VIE.

Sohu.com Inc. Shareholders' Equity

12 Months Ended

Dec. 31, 2013

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,
	2013		2012			2011
Common stock:
Balance, beginning of year		38,089		38,082			38,025
Issuance of common stock		237		257			307
Repurchase of common stock		0		(250	)		(250	)

Balance, end of year		38,326		38,089			38,082

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 year ended December 31, 2013, the Company did not repurchase any shares of its common stock. For the years ended December 31, 2012 and 2011, the Company repurchased 500,000 shares of its common stock and 750,000 Changyou ADSs, representing 1,500,000 Changyou Class A ordinary shares, for total consideration of $54.9 million under a share repurchase program approved by Sohu’s Board of Directors in August 2011. The share repurchase program expired in 2012.

Stock Incentive Plans

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, 2013, 2012 and 2011, total share-based compensation expense recognized for awards under the Sohu 2000 Stock Incentive Plan was $2.2 million, $5.1 million and $10.1 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, 2013 is presented below:


	Number Of Shares			Weighted Average Exercise		Weighted Average Remaining Contractual		Aggregate Intrinsic Value (1)
Options	(in thousands)			Price		Life (Years)		(in thousands)
Outstanding at January 1, 2013		242		$	19.36		1.91	$	6,781
Exercised		(94	)		20.19
Forfeited or expired		(1	)		11.00

Outstanding at December 31, 2013		147			18.87		1.39		7,958

Vested at December 31, 2013		147			18.87		1.39		7,958

Exercisable at December 31, 2013		147			18.87		1.39		7,958

Note (1):

The aggregate intrinsic value in the preceding table represents the difference between Sohu’s closing stock price of $72.93 on December 31, 2013 and the exercise price of share options. The total intrinsic value of share options exercised for the year ended December 31, 2013 was $3.5 million.

The following table summarizes significant ranges of outstanding and exercisable options as of December 31, 2013:


	Options Outstanding						Options Exercisable
	as of December 31, 2013						as of December 31, 2013
			Weighted
			Average		Weighted				Weighted
	Number		Remaining		Average		Number		Average
Range of Exercise Price	Outstanding (in thousands)		Contractual Life (Years)		Exercise Price		Exercisable (in thousands)		Exercise Price
$15.40 - $17.00		45		1.22	$	16.72		45	$	16.72
$17.65 - $17.79		52		1.37		17.70		52		17.70
$20.78 - $22.86		50		1.56		22.03		50		22.03

		147						147

No options have been granted under Sohu’s 2000 Stock Incentive Plan since 2006. For the years ended December 31, 2013, 2012 and 2011, 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, 2013, 2012 and 2011, total cash received from the exercise of share options amounted to $1.9 million, $0.8 million and $1.6 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, 2013 is presented below:


	Number of			Weighted-Average
	Units			Grant-Date
Restricted Share Units	(in thousands)			Fair Value
Unvested at January 1, 2013		255		$	61.27
Granted		0
Vested		(127	)		61.27
Forfeited		(5	)		61.27

Unvested at December 31, 2013		123			61.27

Expected to vest thereafter		92			61.27

For the years ended December 31, 2013, 2012 and 2011, total share-based compensation expense recognized for restricted share units was $2.2 million, $5.1 million and $10.1 million, respectively.

As of December 31, 2013, there was $0.1 million of unrecognized compensation expense related to unvested restricted share units. The expense is expected to be recognized over a weighted average period of 0.25 years. The total fair value on their respective vesting dates of restricted share units vested during the years ended December 31, 2013, 2012 and 2011 was $6.2 million, $8.9 million and $14.9 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 those 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, 2013, 1,334,422 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, 2013 is presented below:


	Number of			Weighted-Average
	Units			Grant-Date
Restricted Share Units	(in thousands)			Fair Value
Unvested at January 1, 2013		5		$	70.88
Granted		135			81.30
Vested		(15	)		51.08
Forfeited		(2	)		70.88

Unvested at December 31, 2013		123			84.82

Expected to vest thereafter		90			84.82

For the years ended December 31, 2013, 2012 and 2011, total share-based compensation expense recognized for restricted share units was $1.6 million, $0.9 million and $1.2 million, respectively.

As of December 31, 2013, there was $6.8 million of unrecognized compensation expense related to unvested restricted share units. The expense is expected to be recognized over a weighted average period of 1.31 years. The total fair value on their respective vesting dates of restricted share units vested during the years ended December 31, 2013, 2012 and 2011 was $1.0 million, $0.9 million and $0.7 million, respectively.

2) 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 it is 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, 2013, Changyou had granted under the Changyou 2008 Share Incentive Plan 15,000,000 ordinary shares to its chief executive officer Tao Wang, through Prominence Investments Ltd., which is an entity that may deemed under applicable rules of the SEC to be beneficially owned by Tao Wang. As of December 31, 2013, Changyou had also granted under the Changyou 2008 Share Incentive Plan restricted share units, settleable upon vesting for an aggregate of 4,823,552 ordinary shares, to its executive officers other than Tao Wang, and certain other Changyou employees.

For the years ended December 31, 2013, 2012 and 2011, total share-based compensation expense recognized for awards under the Changyou 2008 Share Incentive Plan was $1.2 million, $3.4 million and $5.5 million, respectively.

Share-based Awards granted before Changyou’s Initial Public Offering

In January and April 2008, before Changyou’s IPO, Changyou granted Changyou ordinary shares to Tao Wang and restricted share units to its executive officers other than Tao Wang and certain key Changyou employees. In 2013, there was no share-based compensation expense recognized for these ordinary shares and restricted share units as these awards were fully vested in 2012. For the years ended December 31, 2012 and 2011, total share-based compensation expense recognized for such ordinary shares and restricted share units was $72,000 and $0.9 million, respectively. The total fair value of these fully vested ordinary shares and restricted share units for the years ended December 31, 2013, 2012 and 2011 was nil, $34.9 million and $52.8 million, respectively.

In February 2009, Changyou granted restricted share units to certain other Changyou employees. The fair value of these restricted share units as of the grant date was determined based on Changyou’s offering price for its initial public offering, which was $8.00 per ordinary share. A summary of activity as of and for the year ended December 31, 2013 for the Changyou restricted share units granted in February 2009 is presented below.


Restricted Share Units	Number of Units (in thousands)			Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2013		81		$	8.00
Granted		0
Vested		(81	)		8.00
Forfeited		0

Unvested at December 31, 2013		0

Expected to vest thereafter		0

For the years ended December 31, 2013, 2012 and 2011, total share-based compensation expense recognized for the restricted share units granted in February 2009 was negative $0.3 million, $0.3 million and $0.6 million, respectively. The negative $0.3 million resulted from Changyou’s true-up of the shared-based compensation expense for forfeited restricted share units in the first quarter of 2013. The total fair value of the restricted share units granted in February 2009 that vested on their respective vesting dates during the years ended December 31, 2013, 2012 and 2011 was $1.1 million, $1.2 million and $1.6 million, respectively.

As of December 31, 2013, there was no unrecognized share-based compensation expense related to share awards granted under the Changyou 2008 Share Incentive Plan before Changyou’s IPO.

Share-based Awards granted after Changyou’s Initial Public Offering

Through December 31, 2013, 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 1,627,552 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, 2013 is presented below:


Restricted Share Units	Number of Units (in thousands)			Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2013		526		$	13.30
Granted		78			14.40
Vested		(375	)		12.87
Forfeited		(11	)		12.88

Unvested at December 31, 2013		218			14.46

Expected to vest thereafter		205			14.47

For the years ended December 31, 2013, 2012 and 2011, total share-based compensation expense recognized for these restricted share units was $1.5 million, $3.1 million and $4.1 million, respectively.

As of December 31, 2013, there was $1.3 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 1.03 years. The total fair value of these restricted share units which vested during the years ended December 31, 2013, 2012 and 2011 was $5.5 million, $4.8 million and $6.3 million, respectively.

3) Sogou Inc. Share-based Awards

Sogou 2010 Share Incentive Plan

Sogou adopted a share incentive plan on October 20, 2010 and amended it on June 18, 2013 to increase to 36,000,000 the number of Sogou ordinary shares issuable under the plan (as amended, the “2010 Sogou 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, 2013, Sogou had issued options for the purchase of 35,342,750 ordinary shares under the 2010 Sogou Share Incentive Plan.

Of the 35,342,750 issued share options, 23,112,750 share options 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, 2013, performance targets had been set for 15,757,900 share options 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, 2013, 12,847,638 share options had become vested and exercisable because both the service period and the performance requirements had been met, and 10,034,525 of such vested share options had been exercised for the purchase of Sogou ordinary shares.

Of such 35,342,750 issued share options, 8,270,000 share options will become vested and exercisable in four or five equal installments, with (i) the first installment vesting upon Sogou’s completion of an initial public offering 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 3,960,000 share options 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 from June 15, 2013, all installments of the remaining 3,960,000 share options will cease to vest.

All installments of the 8,270,000 and 3,960,000 share options 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, 2013 for the 8,270,000 and 3,960,000 share options 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, 2013 is presented below:


	Number Of Shares			Weighted Average Exercise		Weighted Average Remaining Contractual
Options	(in thousands)			Price		Life (Years)
Outstanding at January 1, 2013		6,345		$	0.001
Granted		17,076			0.264
Exercised		(5,340	)		0.001
Forfeited or expired		(128	)		0.001

Outstanding at December 31, 2013		17,953			0.251		8.65

Vested at December 31, 2013 and expected to vest thereafter		5,666

Exercisable at December 31, 2013		2,813

For the years ended December 31, 2013, 2012 and 2011, total share-based compensation expense recognized for share options under the Sogou 2010 Share Incentive Plan was $3.1 million, $3.9 million and $1.5 million, respectively.

As of December 31, 2013, there was $0.8 million of unrecognized compensation expense related to the unvested share options. The expense is expected to be recognized over a weighted average period of 0.5 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		2013
Average risk-free interest rate		2.10%~2.87%
Exercise multiple		2~3
Expected forfeiture rate (Post-vesting)		1.3%~6.0%
Weighted average expected option life		10
Volatility rate		47.00%~49.00%
Dividend yield		0%
Fair value		0.67

Sogou estimated the risk free rate based on the yield to maturity of China Sovereign bonds denominated in United States dollars as of the valuation date. An exercise multiple was estimated as the ratio of 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 1.3% for Sogou management’s share options granted as of December 31, 2013 and 6.0% for Sogou employees’ share options granted as of December 31, 2013. 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 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 million. As of December 31, 2013, Sohu had issued options for the purchase of 11,378,500 Sogou ordinary shares to Sohu management and key employees under the Management Sogou Share Option Arrangement.

Of the 11,378,500 issued share options, 8,978,500 share options 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, 2013, performance targets had been set for 6,585,750 share options 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, 2013, 5,845,625 share options had become vested and exercisable because both the service period and the performance requirements had been met, and all of the vested share options had been exercised.

The remaining 2,400,000 share options 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 2,400,000 share options 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, 2013 for these 2,400,000 share options.

A summary of share option activity as of and for the year ended December 31, 2013 is presented below:


	Number Of Shares			Weighted Average Exercise		Weighted Average Remaining Contractual
Options	(in thousands)			Price		Life (Years)
Outstanding at January 1, 2013		2,178		$	0.625
Granted		4,638			0.625
Exercised		(2,936	)		0.625
Forfeited or expired		0

Outstanding at December 31, 2013		3,880			0.625		8.49

Vested at December 31, 2013 and expected to vest thereafter		1,477

Exercisable at December 31, 2013		740

For the years ended December 31, 2013, 2012 and 2011, total share-based compensation expense recognized for share options under the Management Sogou Share Option Arrangement was $0.7 million, $0.7 million and $0.3 million, respectively.

As of December 31, 2013, there was $0.1 million unrecognized compensation expense related to unvested share options. The expense is expected to be recognized over a weighted average period of 0.38 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		2013
Average risk-free interest rate		2.10%~2.87%
Exercise multiple		2~3
Expected forfeiture rate (Post-vesting)		0%-8%
Weighted average expected option life		10
Volatility rate		47.00%-48.00%
Dividend yield		0%
Fair value		0.27-0.38

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 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, 2013, 19,245,000 share options granted under the Sogou 2010 Share Incentive Plan and 1,225,000 share options granted under the Management Sogou Share Option Arrangement, or a total of 20,470,000 share options, had been exercised early.

Tencent Share-based Awards issued 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, 2013, unvested Tencent restricted share unit awards held by these employees provided for the issuance of up to 151,777 ordinary shares of Tencent. Share-based compensation expense of $1.6 million related to these Tencent restricted share units was recognized in the Group’s consolidated statements of comprehensive income for the period from the acquisition date through December 31, 2013. As of December 31, 2013, there was $7.2 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 3.1 years.

4) Sohu Video Share-based Awards and 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.

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+ Details

Business Transactions

12 Months Ended

Dec. 31, 2013

Business Transactions [Abstract]

Business Transactions

17. Business Transactions

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. 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. 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 $301 million, of which Sohu Search received $161 million, Photon received $43 million, and China Web received $97 million. On December 2, 2013, Tencent invested $1.5 million in cash in Sogou Information, as additional consideration for the Sogou-Tencent Transactions, in return for a 45% equity interest in Sogou’s VIE Sogou Information. Through a share pledge agreement and an exclusive equity interest purchase right agreement signed by Tencent with Sogou Technology, and similar agreements signed by the other two shareholder 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.

As of December 31, 2013, Sogou had outstanding a combined total of 370,771,908 ordinary shares and preferred shares held as follows:

(i)

Sohu:

134,107,750 Class A Ordinary Shares and 24,000,000 Series A Preferred Shares. Of the Class A Ordinary Shares, 6,907,750 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)

China Web:

14,400,000 Series A Preferred Shares, all of which are subject to China Web’s right to put the shares to Sogou at any time prior to July 31, 2014 and all of which are subject to repurchase by Sogou at any time from March 16, 2014 to July 31, 2014;

(iv)

Tencent:

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

(v)	Various employees of Sogou and Sohu: 8,306,283 Class A Ordinary Shares.

As Sohu is Sogou’s controlling shareholder, 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.

As of December 31, 2013, a portion of Sogou share options granted to Sogou and Sohu top management and key employees was unvested and subject to various vesting conditions. 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 21—Net Income 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 initial public offering 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.

7Road Transactions

On May 11, 2011, Changyou, through its VIE Gamease, acquired 68.258% of the equity interests in Shenzhen 7Road and began to consolidate Shenzhen 7Road’s financial statements on June 1, 2011. Effective June 26, 2012 Shenzhen 7Road was reorganized into a Cayman Islands holding company structure (the “7Road Reorganization”) where Changyou holds a direct ownership interest in 7Road through Changyou’s subsidiary Changyou.com Webgames (HK) Limited, and Shenzhen 7Road is a VIE of 7Road. As the 7Road Reorganization did not result in any change in the ultimate beneficial ownership of Shenzhen 7Road’s business, assets and results of operations, the Group’s management believes that the 7Road Reorganization should be viewed as a non-substantive transaction and treated as if it had been effective upon Changyou’s acquisition of 68.258% of the equity interests in Shenzhen 7Road.

On June 21, 2012, 7Road’s then chief executive officer surrendered to 7Road, without consideration, ordinary shares of 7Road representing 5.1% of the then outstanding share capital of 7Road. As a result, Changyou’s interest in 7Road increased to 71.926%.

On May 1, 2013, Changyou entered into an agreement to acquire all of the ordinary shares of 7Road held by the noncontrolling 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 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 million of the total cash consideration. The remaining $2 million will be settled in June 2014.

Changyou Transactions

On April 7, 2009, Changyou completed an initial public offering of its ADSs on the NASDAQ Global Select Market, trading under the symbol “CYOU.” Each of Changyou’s ADS represents two ordinary shares.

On August 6, 2012, Changyou declared a special one-time cash dividend of $1.90 per Class A or Class B ordinary share, or $3.80 per ADS and a total of $201 million. On September 21, 2012, Changyou paid out this special cash dividend, of which $136 million was paid to and received by Sohu.

On July 27, 2013, Changyou’s Board of Directors authorized a share repurchase program of up to $100 million of the outstanding ADSs of Changyou over a two-year period from July 27, 2013 to July 26, 2015. As of December 31, 2013, Changyou had repurchased under the share repurchase program 590,500 of its ADSs, representing 1,181,000 ordinary shares, at an aggregate cost of approximately $17.3 million.

As of December 31, 2013, Sohu held approximately 68% of the combined total of Changyou’s outstanding ordinary shares and controlled approximately 83% of the total voting power in Changyou. As Changyou’s controlling shareholder, Sohu continues to consolidate Changyou in the Sohu Group’s consolidated financial statements but recognizes a noncontrolling interest reflecting the economic interest in Changyou held by shareholders other than Sohu.

As of December 31, 2013, Changyou had outstanding 268,088 restricted share units. Because no ordinary shares will be issued with respect to these restricted share units until the restricted share units are vested and settled, the unvested restricted share units and vested restricted share units that have not yet been settled are not included as outstanding shares of Changyou and have no impact on the Sohu Group’s basic net income per share. Unvested restricted share units and vested restricted share units that have not yet been settled do, however, have a dilutive impact on the Sohu Group’s diluted net income per share. See Note 21—Net Income per Share.

17173 Transactions

On December 15, 2011, pursuant to an agreement entered into on November 29, 2011, Sohu closed the sale by Sohu to Changyou of the 17173 Business for fixed cash consideration of $162.5 million. In connection with this transaction, Sohu and Changyou revised the existing non-competition agreement between them to provide Sohu’s agreement not to compete with Changyou in the 17173 Business for a period of five years following the closing of Changyou’s acquisition of the 17173 Business and to remove the prior prohibition on Changyou’s competing with Sohu in the 17173 Business. After the closing of the sale, the Sohu Group continued to consolidate the results of operations of the 17173 Business in its consolidated financial statements.

On November 29, 2011, Sohu and Changyou entered into a services agreement and an online links and advertising agreement pursuant to which Sohu agreed to provide links and advertising space and technical support to Changyou, including the provision and maintenance of user log-in, information management and virtual currency payment systems. The agreements provide for a term of 25 years for the virtual currency payment system services, and an initial term of three years for all the other relevant services and links and advertising space, with aggregate fees payable by Changyou to Sohu of approximately $30 million. Under the agreements, Changyou may renew certain rights for a subsequent term of 22 years, and may obtain a perpetual software license in respect of the information management system and the user log-in system following the expiration of the three-year term, subject to Changyou’s payment to Sohu of additional fees of up to approximately $5 million in the aggregate.

- 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

Mezzanine Equity

12 Months Ended

Dec. 31, 2013

Mezzanine Equity [Abstract]

Mezzanine Equity

18. Mezzanine Equity

On May 11, 2011, Changyou, through its VIE Gamease, acquired 68.258% of the equity interests of Shenzhen 7Road and began to consolidate Shenzhen 7Road’s financial statements on June 1, 2011.

Mezzanine Equity consists of 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 on NASDAQ, the NYSE or the HKEX. 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).

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. See Note 17—Business Transactions. Under ASC 810-10, changes in a parent’s ownership interest while the parent retains control of its subsidiary are accounted for as equity transactions, and do not impact net income or comprehensive income in the consolidated financial statements. Following the closing of the acquisition, $2.4 million, representing the excess of the amount of the mezzanine-classified noncontrolling interest in 7Road over the purchase price as of the closing date, was recorded in the Sohu Group’s equity accounts.

For the years ended December 31, 2013, 2012 and 2011, accretion charges of $17.8 million, $11.2 million and $2.6 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.

Business Combinations

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Business Combinations

19. Business Combinations

For the Online Advertising Business

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”). Due to the early termination of certain commercial contracts signed by Tencent before September 16, 2013 with advertising agents and advertisers for the Soso search-related businesses, early termination payments will be required to be made to such advertising agents and advertisers. As of December 31, 2013, based on the preliminary outcome of negotiations with Tencent regarding the allocation of responsibility for these termination payments, Sogou estimated that the amount of the early termination payments borne by Sogou would be $1.75 million higher than the estimated amount it had initially recognized on the acquisition date, resulting in an adjustment to goodwill recorded for the Sogou-Tencent Transactions. When claims for such early termination payments are settled, Sogou will record a true-up accounting adjustment. As of December 31, 2013, Sogou had paid $3.3 million of the consideration for the Shi Ji Guang Su Acquisition. The remaining amount will be settled prior to March 16, 2014. The Sohu Group began to consolidate Shi Ji Guang Su’s financial statements commencing September 16, 2013.

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		4,157
Identifiable intangible assets acquired		5,686
Liabilities		(15,405	)

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, which is not amortized but is tested for impairment.

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.

Acquisition of Focus Yiju

On August 8, 2011, the Sohu Group acquired 100% of the equity interests in Focus Yiju for fixed cash consideration of approximately $3.11 million, plus additional variable cash consideration that is contingent upon the achievement of specified performance milestones through June 30, 2014 and a specified percentage of Focus Yiju’s net profits during the period ending June 30, 2014. Focus Yiju is primarily engaged in the advertising business. The Sohu Group began to consolidate Focus Yiju’s financial statements on August 8, 2011.

On August 8, 2011, the fair value of the contingent consideration of $2.2 million was recognized by the Group. In the fourth quarter of 2011, the Group’s management assessed that the performance of Focus Yiju was lower than expected and that it was probable that the performance targets could not be met. Accordingly, the Group reversed the $2.2 million contingent liability that had been recorded in connection with the acquisition and recorded it as other income in the consolidated statements of comprehensive income. The Group also recognized a full impairment loss for $3.4 million of intangible assets and $2.2 million of goodwill recognized on the acquisition date.

For the Online Game Business

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 contingent consideration up to $7.3 million. The fair value of the contingent consideration, in the amount of $4.8 million, was recognized on the acquisition date using the income approach /discounted cash flow method with a scenario analysis applied. The Sohu Group began to consolidate Doyo’s financial statements upon the acquisition. The Group views the acquisition of Doyo as an integral piece of the Group’s strategy to enrich its application coverage in China.

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 Business, Doyo is aggregated into the 17173 Business as a reporting unit, and 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 17173 Business. The acquired identifiable intangible assets were valued by income approach. 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 ASC350, goodwill is not amortized but is tested for impairment and is not deductible for tax purposes. As of December 31, 2013, 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.

Acquisition of the RaidCall Business

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 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 of the RaidCall Business and the Kalends Group continued to hold the remaining 22.5% of the equity interests on a fully-diluted basis. As of December 31, 2013, Changyou held 73.5% of the economic interest in TalkTalk.

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 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 online game segment. Charges for impairment of acquired intangible assets for the year ended December 31, 2013 were nil. The acquired identifiable intangible assets were valued by the income approach. Total goodwill of $33.7 million primarily represents synergies between Changyou’s existing online game business and the RaidCall Business that are 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 ASC350, goodwill is not amortized but is tested for impairment and is not deductible for tax purposes. As of December 31, 2013, 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.

Acquisition of 7Road

On May 11, 2011, Changyou acquired, through its VIE Gamease, 68.258% of the equity interests of Shenzhen 7Road for fixed cash consideration of approximately $68.26 million, plus additional variable cash consideration of up to a maximum of $32.76 million that was contingent upon the achievement of specified performance milestones through December 31, 2012. Effective with the 7Road Reorganization on June 26, 2012, Shenzhen 7Road was reorganized into a Cayman Islands holding company structure where Changyou holds a direct ownership interest in 7Road and Shenzhen 7Road is a VIE of 7Road. Shenzhen 7Road is primarily engaged in Web game development. The Sohu Group 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 game to Changyou’s growing product portfolio.

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


	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. Charges for impairment of acquired intangible assets for the years ended December 31, 2013, 2012 and 2011 were nil, $0.6 million and nil, respectively. The acquired identifiable intangible assets were valued by various approaches, including the income approach and the replacement cost approach, as appropriate. As of December 31, 2013, no measurement period adjustment had been recorded.

Prior to the acquisition, Shenzhen 7Road did not prepare its financial statements in accordance with U.S. GAAP. Changyou determined that the cost of reconstructing the financial statements of Shenzhen 7Road for the periods prior to the acquisition outweighed the benefits. Based on a comparison of Shenzhen 7Road’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 Shenzhen 7Road 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.

The fair value of the noncontrolling interest in Shenzhen 7Road was determined mainly based on the number of shares held by noncontrolling 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 on NASDAQ, NYSE or HKEX, the noncontrolling shareholders would have 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 ASC 480, the Group measured this noncontrolling interest and a put option at their acquisition-date fair value. An independent valuation firm was hired to assist the Group to determine the fair value 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 future 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 $32.76 million. The fair value of the contingent consideration recognized on the acquisition date of $28.05 million was estimated by the Group assisted 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 the fair value of the contingent consideration of $2.2 million were recognized in other expenses for the year ended December 31, 2012.

Total identifiable intangible assets acquired upon acquisition mainly include a completed game, games under development and other identifiable intangible assets acquired, including a non-compete agreement valued at $179,000, and relationships with operators valued at $807,000. The games under development will be subject to amortization after completion. The 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 the operations of Shenzhen 7Road with those of Changyou, 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.

On May 1, 2013, Changyou entered into an agreement to acquire all of the ordinary shares of 7Road held by the noncontrolling shareholders, representing 28.074% of the outstanding share capital of 7Road, for aggregate cash consideration of approximately $78 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 million of the total cash consideration. The remaining $2 million will be settled in June 2014.

Acquisition of Shanghai Jingmao and its affiliate

In May 2010, in order to diversify Changyou’s marketing channels for its games, Changyou acquired 50% of the equity interests in each of Shanghai Jingmao and its affiliate, which are primarily engaged in the cinema advertising business in China. The investment was accounted for under the equity method of accounting due to Changyou’s inability to control Shanghai Jingmao. In January 2011, Changyou acquired the remaining 50% of the equity interests in each of Shanghai Jingmao and its affiliate for total consideration of approximately $3.0 million. Payments for $1.0 million of the total consideration were contingent upon occurrence of certain specified events and management considered the possibility of Changyou making realizing income due to the non-occurrence of the specified events to be remote. With unilateral control of 100% of the voting equity interests of Shanghai Jingmao and its affiliate, the Sohu Group started to consolidate Shanghai Jingmao and its affiliate’s financial statements on February 1, 2011.

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 February 1, 2011
Fair value of previously held 50% equity interests	$	2,704
Consideration for the remaining 50% equity interests		3,036

Total consideration		5,740

Tangible assets		9,514
Identifiable intangible assets acquired		10,101
Goodwill		5,147
Liabilities assumed		(19,022	)

Total	$	5,740

In accordance with ASC 805 in a business combination achieved in stages, Changyou re-measured its previously held equity interests in Shanghai Jingmao and its affiliate as at their acquisition-date fair value using the discounted cash flow method and recognized a total loss of $613,000 in other expenses in the first quarter of 2011. Changyou hired an independent valuation firm to assist Changyou to perform fair valuation of the previously held equity interests in Shanghai Jingmao and its affiliate upon the acquisition date.

The excess of the purchase price over tangible assets, identifiable intangible assets acquired, and liabilities assumed was recorded as goodwill relating to the others business segment. The acquired identifiable intangible assets were valued by various approaches, including the income approach and the replacement cost approach, as appropriate. As of December 31, 2013, no measurement period adjustment had been recorded.

Prior to the acquisition, Shanghai Jingmao and its affiliate did not prepare financial statements in accordance with U.S. GAAP. Changyou determined that the cost of reconstructing the financial statements of Shanghai Jingmao and its affiliate for the periods prior to the acquisition outweighed the benefits. Based on a comparison of Shanghai Jingmao’s and its affiliate’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 Shanghai Jingmao and its affiliate were 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.

Total identifiable intangible assets acquired upon acquisition mainly include cinema advertising slot rights valued at $8,330,000, a partnership relationship valued at $1,035,000, a trade name valued at $502,000, a non-compete agreement valued at $126,000, and a customer list valued at $108,000. With the exception of the trade name, which is expected to have an indefinite useful life, identifiable intangible assets acquired have an estimated average weighted useful life of two years. Under ASC 350, intangible assets with an indefinite useful life are not amortized and their remaining useful life is evaluated at each reporting period to determine whether events and circumstances continue to support an indefinite life. Impairment charges for the acquired intangible assets for the years ended December 31, 2013, 2012 and 2011 were nil, $1.2 million, and $0.2 million, respectively. Goodwill primarily represents the expected synergies from combining operations of Shanghai Jingmao and its affiliate with those of Changyou, 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. For the year ended December 31, 2011, a full impairment loss of $5.2 million on Shanghai Jingmao’s goodwill was recognized.

- 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

Noncontrolling Interest

12 Months Ended

Dec. 31, 2013

Noncontrolling Interest [Abstract]

Noncontrolling Interest

20. 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 Changyou and 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 the Changyou noncontrolling shareholders, Changyou’s net income 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.

Noncontrolling Interest for Sogou

As Sohu is Sogou’s controlling shareholder, Sogou’s financial results have been consolidated with those of Sohu for all periods presented. To reflect the economic interest in Sogou held by 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’ original investments in Series A Preferred Shares, Series B Preferred Shares and Class B Ordinary Shares are accounted for as a noncontrolling interest classified as permanent equity in the Sohu Group’s consolidated balance sheets, as redemption of the noncontrolling interest is solely within the control of Sohu. These treatments are based on the Terms of the Sogou Preferred Shares, the terms of Sogou’s restructuring in 2010, Sohu’s purchase of Sogou Series A Preferred Shares from Alibaba, and the terms of the Sogou Class B Ordinary Shares.

Noncontrolling Interest in the Consolidated Balance Sheets

As of December 31, 2013 and 2012, noncontrolling interest in the consolidated balance sheets was $510.0 million and $231.0 million, respectively.


	As of December 31,
	2013		2012
Changyou	$	307,898	$	203,995
Sogou		199,059		24,645
Others		3,058		2,354

Total	$	510,015	$	230,994

Noncontrolling Interest of Changyou

As of December 31, 2013 and 2012, noncontrolling interest of Changyou of $307.9 million and $204.0 million, respectively, was recognized in the Sohu Group’s consolidated balance sheets, representing a 32% economic interest as of both December 31, 2013 and 2012 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 of Sogou

As of December 31, 2013 and 2012, noncontrolling interest of Sogou of $199.1 million and $24.6 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 Series A Preferred Shares, Series B Preferred Shares and Class B Ordinary Shares of Sogou, and 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 increase from December 31, 2012 to December 31, 2013 was mainly due to the net impact of Tencent’s investment in Sogou on September 16, 2013, and 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.

Noncontrolling Interest in the Consolidated Statements of Comprehensive Income

For the years ended December 31, 2013, 2012 and 2011, net income attributable to the noncontrolling interest in the consolidated statements of comprehensive income was $82.0 million, $78.8 million and $63.0 million, respectively.


	Year Ended December 31,
	2013			2012			2011
Changyou	$	87,289		$	89,625		$	65,759
Sogou		(5,884	)		(10,905	)		(2,880	)
Others		639			117			165

Total	$	82,044		$	78,837		$	63,044

Noncontrolling Interest of Changyou

For the years ended December 31, 2013, 2012 and 2011, $87.3 million, $89.6 million and $65.8 million, respectively, in net income attributable to the noncontrolling interest of Changyou was recognized in the Sohu Group’s consolidated statements of comprehensive income, representing a 32%, a 32% and a 30%, respectively, economic interest in Changyou attributable to shareholders other than Sohu.

Noncontrolling Interest of Sogou

For the years ended December 31, 2013, 2012 and 2011, $5.9 million, $10.9 million and $2.9 million, respectively, in 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.

- 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 per Share

12 Months Ended

Dec. 31, 2013

Net Income per Share [Abstract]

Net Income per Share

21. Net Income per Share

(1)

In the calculation of the Sohu Group’s diluted net income per share, 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 attributable to the Sohu Group on a diluted basis decreased accordingly. This impact is presented as “incremental dilution from Changyou” in the table below.

(2)

In the calculation of the Sohu Group’s basic net income per share, Sogou’s net income /(loss) attributable to the Group is determined according to the Terms of Sogou Preferred Shares, the terms of Sogou’s restructuring in 2010, Sohu’s purchase of Sogou Series A Preferred Shares from Alibaba, and the terms of the Class B Ordinary Shares of Sogou. In the calculation of the Sohu Group’s diluted net income 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 above difference is presented as “incremental dilution from Sogou” in the table below.

As discussed in Note 1—Organization and Nature of Operations, on June 29, 2012, Sohu purchased 24 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.

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


	Year Ended December 31,
	2013			2012			2011
Numerator:
Net income /(loss) attributable to Sohu.com Inc., basic (after subtracting the dividend or deemed dividend to noncontrolling Sogou Series A Preferred shareholders)	$	(15,298	)	$	72,940		$	162,741
Effect of dilutive securities:
Incremental dilution from Changyou		(826	)		(2,453	)		(6,777	)
Incremental dilution from Sogou		(2,138	)		(6,629	)		(3,436	)

Net income /(loss) attributable to Sohu.com Inc., diluted	$	(18,262	)	$	63,858		$	152,528

Denominator:
Weighted average basic common shares outstanding		38,255			38,038			38,216
Effect of dilutive securities:
Share options and restricted share units		247			354			545

Weighted average diluted common shares outstanding	$	38,502		$	38,392		$	38,761

Basic net income /(loss) per share attributable to Sohu.com Inc.	$	(0.40	)	$	1.92		$	4.26

Diluted net income /(loss) per share attributable to Sohu.com Inc.	$	(0.47	)	$	1.66		$	3.93

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Profit Appropriation

12 Months Ended

Dec. 31, 2013

Profit Appropriation [Abstract]

Profit Appropriation

23. 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 Company’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, 2013, 2012 and 2011, the amount of profits contributed to these funds by the Group totaled at $3.0 million, $0.4 million and $23.6 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, 2013

Concentration Risks [Abstract]

Concentration Risks

24. 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, 2013, 2012 and 2011, there are no revenues from clients that individually represent greater than 10% of the total revenues.

For the year ended December 31, 2013, 33% of the Sohu Group’s total revenue and 70% 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, 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 held in financial institutions in the U.S., Hong Kong, the United Kingdom, Malaysia, Korea, Vietnam and India.

As of December 31, 2012, approximately 74% of the Sohu Group’s cash and cash equivalents were held in 14 financial institutions in China. The remaining cash and cash equivalents were held in financial institutions in the U.S., Singapore, Hong Kong, the United Kingdom, Malaysia, Korea, Vietnam 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, 2013 and 2012, the Sohu Group held its cash and bank deposits in different financial institutions and held no more than approximately 25% and 28% 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

Subsequent Events

12 Months Ended

Dec. 31, 2013

Subsequent Events [Abstract]

Subsequent Events

25. Subsequent Events

On February 8, 2014, Changyou’s board of directors approved three new employee incentive plans, effective January 1, 2014, each with a term of 10 years, with payments to eligible employees under the plans to be based on adjusted net profits of Changyou or adjusted net profits of certain specified projects. Changyou will distribute in the aggregate up to 10% of the annual adjusted net profits of Changyou and up to 20% of the adjusted net profits of the specified projects to eligible employees who participate in the plans.

The Group has performed an evaluation of subsequent events through the date the financial statements were issued, with no other material event or transaction needing recognition or disclosure found.

Schedule I - Condensed Financial Information of Registrant

12 Months Ended

Dec. 31, 2013

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			2012 (Revised)
ASSETS
Current assets:
Cash and cash equivalents	$	35,659		$	22,858
Prepaid and other current assets		194			500
Due from subsidiaries and variable interest entities		3,806			3,806

Total current assets		39,659			27,164
Interests in subsidiaries and variable interest entities		1,294,104			1,060,872

Total assets	$	1,333,763		$	1,088,036

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Accrued liabilities	$	7,058		$	3,813

Total current liabilities		7,058			3,813

Shareholders’ equity:
Common stock: $0.001 par value per share (75,400 share authorized; 38,326 shares and 38,089 shares, respectively, issued and outstanding as of December 31, 2013 and 2012)		44			44
Additional paid-in capital		601,633			378,311
Treasury stock (5,889 shares as of both December 31, 2013 and 2012)		(143,858	)		(143,858	)
Accumulated other comprehensive income		116,304			79,542
Retained earnings		752,582			770,184

Total shareholders’ equity		1,326,705			1,084,223

Total liabilities and shareholders’ equity	$	1,333,763		$	1,088,036

SOHU.COM INC.

CONDENSED STATEMENTS OF COMPREHENSIVE INCOME

(In thousands)


	Year Ended December 31,
	2013			2012			2011
Revenues	$	0		$	0		$	0
Cost of revenues		0			0			0

Gross profit		0			0			0

Operating expenses:
General and administrative		10,747			5,316			5,474

Operating loss		(10,747	)		(5,316	)		(5,474	)
Equity in profit of subsidiaries and variable interest entities		90,676			98,478			170,880
Other expense		0			158			0
Interest income		36			18			82

Income before income tax expense		79,965			93,338			165,488
Income tax expense		12,840			6,179			2,747
Net income		67,125			87,159			162,741

Other comprehensive income		36,763			3,323			37,991

Comprehensive income	$	103,888		$	90,482		$	200,732

SOHU.COM INC.

CONDENSED STATEMENTS OF CASH FLOWS

(In thousands)


	Year Ended December 31,
	2013			2012			2011
Cash flows from operating activities:
Net income	$	67,125		$	87,159		$	162,741
Adjustments to reconcile net income to net cash used in operating activities:
Investment income from subsidiaries and variable interest entities		(90,676	)		(98,478	)		(170,880	)
Excess tax benefits from share-based payment arrangements		0			(5,591	)		(3,011	)
Share-based compensation expense		886			1,325			1,599
Others		0			118			0
Changes in current assets and liabilities:
Prepaid and other current assets		206			111			(95	)
Taxes payable		2,771			5,354			2,782
Accrued liabilities		574			(259	)		610

Net cash used in operating activities		(19,114	)		(10,261	)		(6,254	)
Cash flows from investing activities:
Net cash repatriated from subsidiaries		0			7,706			22,418
Dividend received		30,000			18,009			4,227

Net cash provided by investing activities		30,000			25,715			26,645
Cash flows from financing activities:
Repurchase of common stock		0			(12,566	)		(16,601	)
Issuance of common stock		1,915			790			1,559
Excess tax benefits from share-based payment arrangements		0			5,591			3,011

Net cash provided by /(used in) financing activities		1,915			(6,185	)		(12,031	)

Net increase in cash and cash equivalents		12,801			9,269			8,360
Cash and cash equivalents at beginning of year		22,858			13,589			5,229

Cash and cash equivalents at end of year	$	35,659		$	22,858		$	13,589

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, 2013 and 2012, 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 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 million, with $128 million paid to and received by Sohu.com Limited and $8 million paid to and received by Sohu.com Inc.

On June 24, 2011, All Honest International Limited declared and distributed a $70 million cash dividend, with $66 million paid to and received by Sohu.com Limited and $4 million paid to and received by Sohu.com Inc.

In the third quarter of 2013, as previously reported in an Amendment No. 1 to Current Report on Form 8-K/A that the Company filed with the SEC on September 20, 2013, management noted an accounting error in the Company’s Quarterly Report on Form 10-Q for the three months ended June 30, 2012. See Note 2—Summary of Significant Accounting Policies—Basis of Presentation.

- 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, 2013

Summary of Significant Accounting Policies [Abstract]

Accounting Standards

Accounting Standards

Use of Estimation

Use of Estimation

Basis of Consolidation

Basis of Consolidation

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 Changyou

Noncontrolling Interest for Sogou

By virtue of these terms, as Sogou has been loss-making since its restructuring in 2010, the net 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.

Any subsequent 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.

Basis of Presentation

Basis of Presentation

Historical accounting error regarding net income attributable to Sohu.com Inc. and basic and diluted net income per share attributable to Sohu.com Inc.

The following table presents the summary information (in thousands, except per share data):


	Consolidated Statements of Comprehensive Income for the Year Ended December 31, 2012
	As reported		As corrected		Correction
Net income attributable to Sohu.com Inc.	$	87,159		72,940		(14,219	)
Basic net income per share attributable to Sohu.com Inc.		2.29		1.92		(0.37	)
Diluted net income per share attributable to Sohu.com Inc.	$	2.03		1.66		(0.37	)

	Consolidated Balance Sheets as of December 31, 2012
	As reported		As corrected		Correction
Additional paid-in capital	$	364,092		378,311		14,219
Retained earnings	$	784,403		770,184		(14,219	)

Reclassification of revenues and costs related to Changyou Internet value-added services (“IVAS”)

Renaming of Wireless Business to Mobile Business

Segment Reporting

Segment Reporting

Revenue Recognition

Revenue Recognition

Online Advertising Revenues

Online advertising revenues include revenues from brand advertising services as well as search and others services.

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”) pricing model and the Membership Fee 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 pricing model

Membership Fee model

Revenue Recognition

Search and Others Revenues

Search and others services mainly include pay-for-click services, as well as online marketing services on the Sogou Web Directory.

Pay-for-click Services

Online Marketing Services on the Sogou Web Directory

Sogou Website Alliance

Online Game Revenues

The Sohu Group’s online game revenues are generated from MMOG operation revenues, Web game revenues and overseas licensing revenues.

MMOG operation revenues

Revenues are recorded net of applicable Business Tax, discounts and rebates to distributors.

Web game revenues

Overseas licensing revenues

Mobile Revenues

Others Revenues

Revenues from IVAS

Revenues from cinema advertisements

Revenues from sub-licensing of licensed video content

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 others services.

Cost of Brand Advertising Revenues

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

Cost of Search and Others Revenues

Cost of Online Game Revenues

Cost of Mobile Revenues

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 expenses, travel expenses, and facility expenses.

General and Administrative Expenses

General and Administrative Expenses

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

Share-based Compensation Expense

Share-based Compensation Expense

Sohu, Changyou, and Sogou Share-based Awards

Sohu Video Share-based Awards

7Road Share-based Awards

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

Taxation

Taxation

Income Taxes

PRC Withholding Tax on Dividends

Transition from PRC Business Tax to PRC Value Added Tax

U.S. Corporate Income Tax

Uncertain Tax Positions

Net Income per Share

Net Income 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 placed with banks with an original maturity 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.

Changyou loans from offshore banks, secured by time deposits

Collateral related to Sogou incentive shares trust arrangements

Short-term Investments

Short-term Investments

Investments in Debt Securities

Investments in Debt Securities

Accounts Receivable, Net

Accounts Receivable, Net

Equity Investments

Equity Investments

Repurchase Options and Repurchase/Put Option for Sogou Series A Preferred Shares

Repurchase Options and Repurchase/Put Option for Sogou Series A Preferred Shares

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
Building improvements		10
Leasehold improvements		Lesser of term of the lease or the estimated useful lives of the assets
Vehicles		4-10
Office furniture		5
Computer equipment and hardware		2-4

Expenditure for maintenance and repairs is expensed as incurred.

Intangible Assets

Prepaid non-current Assets

Impairment of Long-lived Assets

Goodwill

Goodwill

Contingent Consideration

Contingent Consideration

Mezzanine Equity

Mezzanine Equity

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, 2013

Summary of Significant Accounting Policies [Abstract]

Summary of historical accounting error corrections on financial statement line item and net income per share


	Consolidated Statements of Comprehensive Income for the Year Ended December 31, 2012
	As reported		As corrected		Correction
Net income attributable to Sohu.com Inc.	$	87,159		72,940		(14,219	)
Basic net income per share attributable to Sohu.com Inc.		2.29		1.92		(0.37	)
Diluted net income per share attributable to Sohu.com Inc.	$	2.03		1.66		(0.37	)

	Consolidated Balance Sheets as of December 31, 2012
	As reported		As corrected		Correction
Additional paid-in capital	$	364,092		378,311		14,219
Retained earnings	$	784,403		770,184		(14,219	)

Estimated useful lives of fixed assets


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

- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References+ Details

Segment Information (Tables)

12 Months Ended

Dec. 31, 2013

Segment Information [Abstract]

Segment operating information by segment


Year Ended December 31, 2013
	Brand Advertising, Mobile and Others
	Brand Advertising			Mobile			Others			Brand Advertising, Mobile and Others			Sogou			Changyou			Eliminations			Consolidated
Revenues (1)	$	386,974		$	53,547		$	19,923		$	460,444		$	216,515		$	737,875		$	(14,560	)	$	1,400,274
Segment cost of revenues		(207,411	)		(32,754	)		(4,531	)		(244,696	)		(109,024	)		(126,336	)		581			(479,475	)

Segment gross profit	$	179,563		$	20,793		$	15,392			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 (3)											168,420			2,713			3,613			(162,025	)		12,721
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 expense											66,632			(15,285	)		322,805			(156,781	)		217,371

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

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

Note (1):

The elimination for segment revenues mainly consists of the 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, 2012
	Brand Advertising, Mobile and Others
	Brand Advertising			Mobile			Others			Brand Advertising, Mobile and Others			Sogou			Changyou			Eliminations			Consolidated
Revenues (1)	$	261,338		$	55,893		$	9,018		$	326,249		$	131,455		$	623,429		$	(13,932	)	$	1,067,201
Segment cost of revenues		(154,587	)		(36,893	)		(3,036	)		(194,516	)		(70,541	)		(104,216	)		263			(369,010	)

Segment gross profit	$	106,751		$	19,000		$	5,982			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 intangibles via acquisition of businesses											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
Interest income											11,290			348			13,639			0			25,277
Exchange difference											(64	)		(13	)		(558	)		0			(635	)

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

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

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

Note (1):

The elimination for segment revenues mainly consists of the 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, 2011
	Brand Advertising, Mobile and Others
	Brand Advertising			Mobile			Others			Brand Advertising, Mobile and Others			Sogou			Changyou			Intercompany Eliminations			Consolidated
Revenues (1)	$	245,344		$	52,015		$	11,540		$	308,899		$	63,923		$	484,576		$	(5,311	)	$	852,087
Segment cost of revenues		(102,130	)		(31,882	)		(2,310	)		(136,322	)		(35,144	)		(67,282	)		411			(238,337	)

Segment gross profit	$	143,214		$	20,133		$	9,230			172,577			28,779			417,294			(4,900	)		613,750

SBC (2) in cost of revenues											(1,780	)		0			(230	)		0			(2,010	)

Gross profit											170,797			28,779			417,064			(4,900	)		611,740

Operating expenses:
Product development											(37,266	)		(19,051	)		(49,839	)		0			(106,156	)
Sales and marketing											(98,100	)		(12,361	)		(48,932	)		4,900			(154,493	)
General and administrative											(21,677	)		(3,806	)		(27,156	)		0			(52,639	)
Goodwill impairment and impairment of intangibles via acquisition of businesses											(22,091	)		0			(5,420	)		0			(27,511	)
SBC (2) in operating expenses											(6,941	)		(4,174	)		(5,888	)		361			(16,642	)

Total operating expenses											(186,075	)		(39,392	)		(137,235	)		5,261			(357,441	)

Operating profit /(loss)											(15,278	)		(10,613	)		279,829			361			254,299
Other income											8,516			826			457			0			9,799
Interest income											3,709			165			11,926			0			15,800
Exchange difference											(3,668	)		(717	)		(618	)		0			(5,003	)

Income /(loss) before income tax expense											(6,721	)		(10,339	)		291,594			361			274,895

Income tax expense											(2,972	)		0			(43,580	)		0			(46,552	)

Net income										$	(9,693	)	$	(10,339	)	$	248,014		$	361		$	228,343

Note (1):

The elimination for segment revenues mainly consists of the 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
	Brand Advertising, Mobile and Others		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 subsidiary and associate companies.


	As of December 31, 2012
	Brand Advertising, Mobile and Others		Sogou		Changyou		Eliminations			Consolidated
Cash and cash equivalents (1)	$	433,777	$	33,119	$	366,639	$	0		$	833,535
Accounts receivable, net		68,593		6,481		23,364		(40	)		98,398
Fixed assets, net		70,262		43,861		64,828		0			178,951
Total assets (2)	$	1,038,741	$	87,537	$	1,114,513	$	(158,154	)	$	2,082,637

Note (1):

Note (2):

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

Share-based Compensation Expense (Tables)

12 Months Ended

Dec. 31, 2013

Share-based Compensation Expense [Abstract]

Share-based compensation expense recognized in costs and expenses


	Year Ended December 31,
Share-based compensation expense	2013		2012		2011
Cost of revenues	$	575	$	648	$	2,010
Product development expenses		4,638		5,210		6,461
Sales and marketing expenses		1,071		2,149		3,694
General and administrative expenses		4,145		5,959		6,487
	$	10,429	$	13,966	$	18,652

Share-based compensation expense recognized for share swards of Sohu, Changyou and Sogou


	Year Ended December 31,
Share-based compensation expense	2013		2012		2011
For Sohu share-based awards	$	3,799	$	6,052	$	11,325
For Changyou share-based awards		1,195		3,366		5,546
For Sogou share-based awards (1)		5,435		4,548		1,781

	$	10,429	$	13,966	$	18,652

Note (1):

Compensation expense for Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses was also included.

Other Income /(Expense) (Tables)

12 Months Ended

Dec. 31, 2013

Other Income /(Expense) [Abstract]

Other income /(expense)


	Year Ended December 31,
	2013			2012			2011
Investment income	$	6,958		$	7,179		$	2,935
Government grant		4,959			665			0
Change in fair value of put option		2,160			0			0
Charitable donation		(1,543	)		(175	)		(144	)
Change in fair value of contingent consideration		0			(2,195	)		0
Change in fair value of debt securities		0			0			3,151
Reversal of contingent consideration		0			0			3,150
Others		187			(52	)		707

	$	12,721		$	5,422		$	9,799

Balance Sheet Components (Tables)

12 Months Ended

Dec. 31, 2013

Balance Sheet Components [Abstract]

Balance sheet components


	As of December 31,
	2013			2012
Cash and cash equivalents
Cash	$	919,122		$	541,590
Cash equivalents		368,166			291,945

	$	1,287,288		$	833,535

Accounts receivable, net
Accounts receivable	$	161,143		$	105,988
Allowance for doubtful accounts:
Balance at the beginning of year		(7,590	)		(5,317	)
Additional provision for bad debt		(1,390	)		(6,504	)
Reversal of write-offs		1,536			3,052
Cash collection		643			1,179

Balance at the end of year		(6,801	)		(7,590	)

	$	154,342		$	98,398

Prepaid and other current assets
Prepaid content and license	$	40,745		$	22,360
Refundable corporate income tax		20,835			0
Receivables related to the Sogou-Tencent Transactions		17,414			0
Interest receivable		11,079			4,824
Prepaid rental deposit		9,075			7,430
Employee advances		5,566			2,574
Film production fee invested into a third party		5,495			1,591
Deferred tax assets		4,743			46
Prepaid office rental and facilities expenses		2,830			876
Short-term loan to a third party		2,460			2,386
VAT refund receivable		2,118			2,355
Prepaid advertising and promotion fees		1,999			1,621
Prepaid professional fees		1,003			1,063
Prepaid cost of revenue		920			709
Individual income tax receivable from employees for exercise or settlement of share-based awards		166			359
Prepaid fees for intangible assets		0			1,362
Capitalized professional service fees for 7Road		0			1,670
Others		5,554			4,535

	$	132,002		$	55,761

Prepaid non-current assets
Prepaid PRC income tax for the sale of the 17173 Business by Sohu to Changyou	$	8,516		$	9,402
Prepayments for office building-Sohu		0			125,034
Prepayments for office building-Changyou		0			126,004
Prepayments for technological infrastructure and fitting-out work of Sohu office building		0			20,810
Others		1,011			10,393

	$	9,527		$	291,643

Other short-term liabilities
Deposit received on behalf of advertisers	$	29,985		$	14,417
Contract deposits from customers		12,052			11,197
Payables related to the Sogou-Tencent Transactions		7,785			0
Early exercise of Sogou share options for trust arrangements		5,278			0
Put option for Sogou Series A Preferred Shares		3,888			0
Government grant		3,732			3,007
Accrued liabilities to suppliers		2,542			3,171
Taxes payable for exercise or settlement of share-based awards		2,385			2,382
Consideration payable related to the acquisition of 7Road		2,000			20,233
Bidding deposit for technological infrastructure and fitting-out of Changyou office building		1,560			2,382
Accrued business tax related to the sale of the 17173 Business by Sohu to Changyou		1,670			1,541
Others		6,921			5,022

	$	79,798		$	63,352

Receipts in advance and deferred revenue
Receipts in advance relating to:
- brand advertising business	$	16,002		$	16,073
- search and others business		44,709			19,750
- online game business		13,142			13,713
- mobile business		86			584
- others business		0			4,847

Total receipts in advance		73,939			54,967
Deferred revenue		39,389			34,720

	$	113,328		$	89,687

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2013

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 Assets	$	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, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Cash equivalents	$	291,945	$	0	$	291,945	$	0
Restricted time deposits		246,839		0		246,839		0
Short-term investments		54,901		0		54,901		0
Investments in debt securities		79,548		0		0		79,548

Total Assets	$	673,233	$	0	$	593,685	$	79,548

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


	Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
	Debt Securities		Put Option
Beginning balance at December 31, 2012	$	79,548	$	0
Transactions:
Initial fair value recognized		0		6,048
Change in fair value		0		(2,160	)
Currency translation adjustment		2,461		0

Ending balance at December 31, 2013	$	82,009	$	3,888

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, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Losses
Prepaid and other current assets	$	49,256	$	0	$	0	$	49,256	$	585
Intangible assets, net		70,054		0		0		70,054		23,145
Goodwill		159,215		0		0		159,215		0

	$	278,525	$	0	$	0	$	278,525	$	23,730

Fixed Assets (Tables)

12 Months Ended

Dec. 31, 2013

Fixed Assets [Abstract]

Fixed assets, net


	As of December 31,
	2013			2012
Fixed assets, net
Office buildings (1)	$	419,025		$	81,686
Computer equipment and hardware		243,685			179,188
Leasehold and building improvements		51,317			33,932
Office furniture		7,878			4,796
Vehicles		4,174			3,418

Fixed assets, gross		726,079			303,020
Accumulated depreciation (2)		(161,637	)		(124,069	)

	$	564,442		$	178,951

Note (1):

In May 2013, the office building Sohu purchased in 2009 was placed in service. Accordingly, in the same month, Sohu recognized the office building’s original cost of $162 million as fixed assets.

Note (2):

For the years ended December 31, 2013, 2012 and 2011, depreciation expenses for fixed assets were $55.0 million, $38.7 million and $31.4 million, respectively.

Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2013

Intangible Assets, Net [Abstract]

Finite-lived intangible assets by major class


	As of December 31, 2013
Items	Gross								Net
	Carrying		Accumulated						Carrying
	Amount		Amortization			Impairment			Amount
Video content and license	$	109,703	$	(72,420	)	$	(13,576	)	$	23,707
Customer lists		90,802		(61,539	)		(7,062	)		22,201
Developed technologies		30,437		(14,800	)		(2,589	)		13,048
Domain names and trademarks		26,573		(6,254	)		(543	)		19,776
Operating rights for licensed games		25,588		(8,083	)		(7,244	)		10,261
Computer software		21,260		(5,859	)		(1,103	)		14,298
Others		8,871		(2,547	)		(2,507	)		3,817

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


	As of December 31, 2012
Items	Gross								Net
	Carrying		Accumulated						Carrying
	Amount		Amortization			Impairment			Amount
Video content and license	$	89,771	$	(62,385	)	$	(14,498	)	$	12,888
Customer lists		75,020		(43,719	)		(6,849	)		24,452
Developed technologies		28,269		(8,467	)		(2,558	)		17,244
Computer software		14,497		(11,418	)		(260	)		2,819
Domain names and trademarks		12,377		(5,229	)		(696	)		6,452
Operating rights for licensed games		9,668		(3,016	)		(4,224	)		2,428
Others		14,124		(8,531	)		(1,822	)		3,771

Total	$	243,726	$	(142,765	)	$	(30,907	)	$	70,054

Expected amortization expense


For the year ending December 31,	(in thousands)
2014	$	56,016
2015		23,579
2016		10,362
2017		3,761
2018		3,331
Thereafter		10,059

Total expected amortization expense	$	107,108

Goodwill (Tables)

12 Months Ended

Dec. 31, 2013

Goodwill [Abstract]

Carrying value of goodwill by segment


	Brand Advertising			Mobile			Sogou		Changyou			Total
Balance as of December 31, 2011
Goodwill	$	59,978		$	15,942		$	2,042	$	121,932		$	199,894
Accumulated impairment losses		(19,846	)		(15,942	)		0		(5,201	)		(40,989	)

	$	40,132		$	0		$	2,042	$	116,731		$	158,905
Transactions in 2012
Inter-segment transfer—17173 transaction		(17,885	)		0			0		17,885			0
Foreign currency translation adjustment		0			0			5		305			310

Balance as of December 31, 2012	$	22,247		$	0		$	2,047	$	134,921		$	159,215

Balance as of December 31, 2012
Goodwill	$	42,093		$	15,942		$	2,047	$	140,122		$	200,204
Accumulated impairment losses		(19,846	)		(15,942	)		0		(5,201	)		(40,989	)

	$	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	$	42,100		$	15,942		$	6,290	$	185,452		$	249,784
Accumulated impairment losses		(19,846	)		(15,942	)		0		(5,201	)		(40,989	)

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

Taxation (Tables)

12 Months Ended

Dec. 31, 2013

Taxation [Abstract]

Components of income before income taxes


	Year ended December 31,
	2013			2012			2011
Income before income tax expense
Income from China operations	$	270,817		$	285,280		$	322,046
Income /(loss) from non China operations		(53,446	)		(31,917	)		(47,151	)

Total income before income tax expense	$	217,371		$	253,363		$	274,895

Income tax expense applicable to China operations
Current income tax expense	$	31,444		$	58,137		$	47,215
Deferred tax		4,088			9,898			(4,884	)

Subtotal income tax expense applicable to China operations		35,532			68,035			42,331
Non China income tax expense		12,798			6,444			2,727
Non China withholding tax expense		2,092			1,692			1,494

Total income tax expense	$	50,422		$	76,171		$	46,552

Tax holiday effect


	Year Ended December 31,
	2013		2012		2011
Tax holiday effect	$	62,929	$	40,151	$	53,438
Basic net income per share effect		1.64		1.06		1.40

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


	Year Ended December 31,
	2013			2012			2011
U.S. federal statutory rate:		35	%		34	%		34	%
Effect of tax holidays applicable to the subsidiaries and the consolidated VIEs		(29	%)		(16	%)		(19	%)
Tax differential from statutory rate applicable to the subsidiaries and the consolidated VIEs		(16	%)		(14	%)		(13	%)
Effect of withholding taxes		4	%		1	%		1	%
Changes in valuation allowance for deferred tax assets		28	%		17	%		11	%
Others		1	%		8	%		3	%

		23	%		30	%		17	%

Deferred tax assets and liabilities


	As of December 31,
	2013			2012
Deferred tax assets:
Net operating loss from operations	$	87,012		$	59,606
Accrued bonus and commissions		10,225			7,605
Intangible assets transfer		2,775			3,183
Share-based compensation		366			573
Fixed assets related		259			593
Others		1,388			1,450

Total deferred tax assets		102,025			73,010
Less: Valuation allowance		(91,662	)		(64,763	)

Net deferred tax assets	$	10,363		$	8,247

Deferred tax liabilities
Withholding tax for Dividend	$	(18,813	)	$	(11,878	)
Intangible assets from business acquisitions		(8,301	)		(4,018	)
Others		(4,036	)		(3,980	)

Total deferred tax liabilities	$	(31,150	)	$	(19,876	)

Uncertain tax positions


	As of December 31,
	2013			2012		2011
Beginning balance	$	3,096		$	3,089	$	3,067
Increases /(decrease) related to prior year tax positions		(154	)		0		22
Increases related to current year tax positions		21,427			7		0

Ending balance	$	24,369		$	3,096	$	3,089

- 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, 2013

Commitments and Contingencies [Abstract]


As of December 31,	2014		2015		2016		2017		2018		Thereafter		Total Payments Required
Operating lease obligation (1)		22,148		12,611		6,869		2,513		2,261		7,643		54,045
Content and service purchases–video		38,288		4,076		0		0		0		0		42,364
Purchase of games developed by third-parties		15,761		9,276		14,813		0		0		0		39,850
Bandwidth purchases		34,761		1,330		421		98		0		0		36,610
Purchase of cinema advertisement rights		1,083		8,931		9,513		10,168		0		0		29,695
Content and service purchases–others		9,155		4,650		3,361		8		6		1		17,181
Others		2,355		191		0		0		0		0		2,546

Total Payments Required		123,551		41,065		34,977		12,787		2,267		7,644		222,291

Note (1) Operating lease obligation

For the years ended December 31, 2013, 2012 and 2011, rental expense included in the operating lease was approximately $29.5 million, $16.2 million, and $12.2 million, respectively.

VIEs (Tables)

12 Months Ended

Dec. 31, 2013

VIEs [Abstract]

VIEs


	As of December 31,
	2013		2012
ASSETS:
Cash and cash equivalents	$	112,316	$	62,638
Short-term investments		2,460		54,106
Accounts receivable, net		95,595		80,671
Other current assets		41,838		30,322
Intercompany receivables due from the Company’s subsidiaries		223,877		109,728

Total current assets		476,086		337,465

Goodwill		139,478		126,516
Prepaid and other non-current assets		104,875		57,793

Total assets	$	720,439	$	521,774

LIABILITIES:
Accounts payable	$	16,167	$	6,958
Accrued and other short-term liabilities		343,834		105,322
Receipts in advance and deferred revenue		60,140		54,150
Intercompany payables due to the Company’s subsidiaries		12,059		36,446

Total current liabilities		432,200		202,876

Other long-term liabilities		9,560		3,846

Total liabilities	$	441,760	$	206,722


	As of December 31,
	2013			2012		2011
Net revenue	$	1,028,281		$	875,597	$	708,077
Net income /(loss)	$	(32,863	)	$	81,857	$	35,862


Cash flows of Sohu’s VIEs	Year ended December 31,
	2013			2012			2011
Net cash used in operating activities	$	(297	)	$	(11,853	)	$	(29,503	)
Net cash used in investing activities		(926	)		(3,599	)		(3,518	)
Net cash provided by /(used in) financing activities	$	1,476		$	(474	)	$	2,064


Cash flows of Changyou’s VIEs	Year ended December 31,
	2013			2012			2011
Net cash provided by operating activities	$	102,086		$	66,739		$	56,622
Net cash used in investing activities		(53,925	)		(43,087	)		(80,971	)
Net cash used in financing activities	$	0		$	(13,106	)	$	0

- 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, 2013

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,
	2013		2012			2011
Common stock:
Balance, beginning of year		38,089		38,082			38,025
Issuance of common stock		237		257			307
Repurchase of common stock		0		(250	)		(250	)

Balance, end of year		38,326		38,089			38,082

Sohu 2000 Stock Incentive Plan [Member]

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

Share option activity


	Number Of Shares			Weighted Average Exercise		Weighted Average Remaining Contractual		Aggregate Intrinsic Value (1)
Options	(in thousands)			Price		Life (Years)		(in thousands)
Outstanding at January 1, 2013		242		$	19.36		1.91	$	6,781
Exercised		(94	)		20.19
Forfeited or expired		(1	)		11.00

Outstanding at December 31, 2013		147			18.87		1.39		7,958

Vested at December 31, 2013		147			18.87		1.39		7,958

Exercisable at December 31, 2013		147			18.87		1.39		7,958

Note (1):

Significant ranges of outstanding and exercisable options


	Options Outstanding						Options Exercisable
	as of December 31, 2013						as of December 31, 2013
			Weighted
			Average		Weighted				Weighted
	Number		Remaining		Average		Number		Average
Range of Exercise Price	Outstanding (in thousands)		Contractual Life (Years)		Exercise Price		Exercisable (in thousands)		Exercise Price
$15.40 - $17.00		45		1.22	$	16.72		45	$	16.72
$17.65 - $17.79		52		1.37		17.70		52		17.70
$20.78 - $22.86		50		1.56		22.03		50		22.03

		147						147

Restricted share unit activity


	Number of			Weighted-Average
	Units			Grant-Date
Restricted Share Units	(in thousands)			Fair Value
Unvested at January 1, 2013		255		$	61.27
Granted		0
Vested		(127	)		61.27
Forfeited		(5	)		61.27

Unvested at December 31, 2013		123			61.27

Expected to vest thereafter		92			61.27

Sohu 2010 Stock Incentive Plan [Member]

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

Restricted share unit activity


	Number of			Weighted-Average
	Units			Grant-Date
Restricted Share Units	(in thousands)			Fair Value
Unvested at January 1, 2013		5		$	70.88
Granted		135			81.30
Vested		(15	)		51.08
Forfeited		(2	)		70.88

Unvested at December 31, 2013		123			84.82

Expected to vest thereafter		90			84.82

Changyou's Share-based Awards Granted in February 2009 [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, 2013		81		$	8.00
Granted		0
Vested		(81	)		8.00
Forfeited		0

Unvested at December 31, 2013		0

Expected to vest thereafter		0

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, 2013		526		$	13.30
Granted		78			14.40
Vested		(375	)		12.87
Forfeited		(11	)		12.88

Unvested at December 31, 2013		218			14.46

Expected to vest thereafter		205			14.47

Sogou 2010 Share Incentive Plan [Member]

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

Share option activity


	Number Of Shares			Weighted Average Exercise		Weighted Average Remaining Contractual
Options	(in thousands)			Price		Life (Years)
Outstanding at January 1, 2013		6,345		$	0.001
Granted		17,076			0.264
Exercised		(5,340	)		0.001
Forfeited or expired		(128	)		0.001

Outstanding at December 31, 2013		17,953			0.251		8.65

Vested at December 31, 2013 and expected to vest thereafter		5,666

Exercisable at December 31, 2013		2,813

Stock option assumptions


Granted to Employees		2013
Average risk-free interest rate		2.10%~2.87%
Exercise multiple		2~3
Expected forfeiture rate (Post-vesting)		1.3%~6.0%
Weighted average expected option life		10
Volatility rate		47.00%~49.00%
Dividend yield		0%
Fair value		0.67

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

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

Share option activity


	Number Of Shares			Weighted Average Exercise		Weighted Average Remaining Contractual
Options	(in thousands)			Price		Life (Years)
Outstanding at January 1, 2013		2,178		$	0.625
Granted		4,638			0.625
Exercised		(2,936	)		0.625
Forfeited or expired		0

Outstanding at December 31, 2013		3,880			0.625		8.49

Vested at December 31, 2013 and expected to vest thereafter		1,477

Exercisable at December 31, 2013		740

Stock option assumptions


Granted to Employees		2013
Average risk-free interest rate		2.10%~2.87%
Exercise multiple		2~3
Expected forfeiture rate (Post-vesting)		0%-8%
Weighted average expected option life		10
Volatility rate		47.00%-48.00%
Dividend yield		0%
Fair value		0.27-0.38

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2013

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		4,157
Identifiable intangible assets acquired		5,686
Liabilities		(15,405	)

Total	$	27,618

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

Shanghai Jingmao and its affiliate [Member]

Business Acquisition [Line Items]

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


	As of February 1, 2011
Fair value of previously held 50% equity interests	$	2,704
Consideration for the remaining 50% equity interests		3,036

Total consideration		5,740

Tangible assets		9,514
Identifiable intangible assets acquired		10,101
Goodwill		5,147
Liabilities assumed		(19,022	)

Total	$	5,740

Noncontrolling Interest (Tables)

12 Months Ended

Dec. 31, 2013

Noncontrolling Interest [Abstract]

Noncontrolling interest in consolidated balance sheets


	As of December 31,
	2013		2012
Changyou	$	307,898	$	203,995
Sogou		199,059		24,645
Others		3,058		2,354

Total	$	510,015	$	230,994

Noncontrolling interest in consolidated statements of comprehensive income


	Year Ended December 31,
	2013			2012			2011
Changyou	$	87,289		$	89,625		$	65,759
Sogou		(5,884	)		(10,905	)		(2,880	)
Others		639			117			165

Total	$	82,044		$	78,837		$	63,044

Net Income per Share (Tables)

12 Months Ended

Dec. 31, 2013

Net Income per Share [Abstract]

Net income per share


	Year Ended December 31,
	2013			2012			2011
Numerator:
Net income /(loss) attributable to Sohu.com Inc., basic (after subtracting the dividend or deemed dividend to noncontrolling Sogou Series A Preferred shareholders)	$	(15,298	)	$	72,940		$	162,741
Effect of dilutive securities:
Incremental dilution from Changyou		(826	)		(2,453	)		(6,777	)
Incremental dilution from Sogou		(2,138	)		(6,629	)		(3,436	)

Net income /(loss) attributable to Sohu.com Inc., diluted	$	(18,262	)	$	63,858		$	152,528

Denominator:
Weighted average basic common shares outstanding		38,255			38,038			38,216
Effect of dilutive securities:
Share options and restricted share units		247			354			545

Weighted average diluted common shares outstanding	$	38,502		$	38,392		$	38,761

Basic net income /(loss) per share attributable to Sohu.com Inc.	$	(0.40	)	$	1.92		$	4.26

Diluted net income /(loss) per share attributable to Sohu.com Inc.	$	(0.47	)	$	1.66		$	3.93

Schedule I - Condensed Financial Information of Registrant (Tables)

12 Months Ended

Dec. 31, 2013

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF REGISTRANT [Abstract]

Condensed balance sheets


	As of December 31,
	2013			2012 (Revised)
ASSETS
Current assets:
Cash and cash equivalents	$	35,659		$	22,858
Prepaid and other current assets		194			500
Due from subsidiaries and variable interest entities		3,806			3,806

Total current assets		39,659			27,164
Interests in subsidiaries and variable interest entities		1,294,104			1,060,872

Total assets	$	1,333,763		$	1,088,036

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Accrued liabilities	$	7,058		$	3,813

Total current liabilities		7,058			3,813

Shareholders’ equity:
Common stock: $0.001 par value per share (75,400 share authorized; 38,326 shares and 38,089 shares, respectively, issued and outstanding as of December 31, 2013 and 2012)		44			44
Additional paid-in capital		601,633			378,311
Treasury stock (5,889 shares as of both December 31, 2013 and 2012)		(143,858	)		(143,858	)
Accumulated other comprehensive income		116,304			79,542
Retained earnings		752,582			770,184

Total shareholders’ equity		1,326,705			1,084,223

Total liabilities and shareholders’ equity	$	1,333,763		$	1,088,036

Condensed statements of comprehensive income


	Year Ended December 31,
	2013			2012			2011
Revenues	$	0		$	0		$	0
Cost of revenues		0			0			0

Gross profit		0			0			0

Operating expenses:
General and administrative		10,747			5,316			5,474

Operating loss		(10,747	)		(5,316	)		(5,474	)
Equity in profit of subsidiaries and variable interest entities		90,676			98,478			170,880
Other expense		0			158			0
Interest income		36			18			82

Income before income tax expense		79,965			93,338			165,488
Income tax expense		12,840			6,179			2,747
Net income		67,125			87,159			162,741

Other comprehensive income		36,763			3,323			37,991

Comprehensive income	$	103,888		$	90,482		$	200,732

Condensed statements of cash flows


	Year Ended December 31,
	2013			2012			2011
Cash flows from operating activities:
Net income	$	67,125		$	87,159		$	162,741
Adjustments to reconcile net income to net cash used in operating activities:
Investment income from subsidiaries and variable interest entities		(90,676	)		(98,478	)		(170,880	)
Excess tax benefits from share-based payment arrangements		0			(5,591	)		(3,011	)
Share-based compensation expense		886			1,325			1,599
Others		0			118			0
Changes in current assets and liabilities:
Prepaid and other current assets		206			111			(95	)
Taxes payable		2,771			5,354			2,782
Accrued liabilities		574			(259	)		610

Net cash used in operating activities		(19,114	)		(10,261	)		(6,254	)
Cash flows from investing activities:
Net cash repatriated from subsidiaries		0			7,706			22,418
Dividend received		30,000			18,009			4,227

Net cash provided by investing activities		30,000			25,715			26,645
Cash flows from financing activities:
Repurchase of common stock		0			(12,566	)		(16,601	)
Issuance of common stock		1,915			790			1,559
Excess tax benefits from share-based payment arrangements		0			5,591			3,011

Net cash provided by /(used in) financing activities		1,915			(6,185	)		(12,031	)

Net increase in cash and cash equivalents		12,801			9,269			8,360
Cash and cash equivalents at beginning of year		22,858			13,589			5,229

Cash and cash equivalents at end of year	$	35,659		$	22,858		$	13,589

Organization and Nature of Operations (Search and Other Business) (Details) (USD $) In Millions, except Share data, unless otherwise specified	0 Months Ended					0 Months Ended			0 Months Ended						0 Months Ended
	Sep. 17, 2013 Sogou [Member] Series A Preferred Shares [Member]	Sep. 16, 2013 Sogou [Member] Tencent [Member] persons	Sep. 16, 2013 Sogou [Member] Sohu Search [Member] persons	Sep. 17, 2013 Sogou [Member] Sohu Search [Member] Series A Preferred Shares [Member]	Sep. 16, 2013 Sogou [Member] Sohu Search [Member] Series A Preferred Shares [Member] Repurchase Option [Member]	Sep. 17, 2013 Sogou [Member] Photon [Member] Series A Preferred Shares [Member]	Dec. 31, 2013 Sogou [Member] Photon [Member] Series A Preferred Shares [Member] Repurchase Option [Member]	Sep. 16, 2013 Sogou [Member] Photon [Member] Series A Preferred Shares [Member] Repurchase Option [Member]	Sep. 17, 2013 Sogou [Member] China Web [Member] Series A Preferred Shares [Member]	Dec. 31, 2013 Sogou [Member] China Web [Member] Series A Preferred Shares [Member] Repurchase Option [Member]	Sep. 16, 2013 Sogou [Member] China Web [Member] Series A Preferred Shares [Member] Repurchase Option [Member]	Dec. 31, 2013 Sogou [Member] China Web [Member] Series A Preferred Shares [Member] Put Option [Member]	Sep. 16, 2013 Sogou [Member] China Web [Member] Series A Preferred Shares [Member] Put Option [Member]	Dec. 31, 2013 Sogou [Member] Sohu [Member] Series A Preferred Shares [Member] Repurchase Option [Member]	Dec. 02, 2013 Sogou Information [Member] Tencent [Member]	Dec. 31, 2013 Sogou Information [Member] Sohu [Member]
Restructuring Cost and Reserve [Line Items]
Cash proceeds from Tencent		$ 448.0													$ 1.5
Option Agreement of Series A Preferred Shares, shares					24,000,000		6,400,000	6,400,000		14,400,000	14,400,000	14,400,000	14,400,000	24,000,000
Option Agreement of Series A Preferred Shares, aggregate purchase price					78.8			21.0			47.3		47.3
Number of designees to elect directors by shareholder		2	3
Sogou special dividend paid to Series A Preferred Shareholders	$ 301			$ 161		$ 43			$ 97
Voting power held by parent pursuant to Shareholders Agreement																53.60%

Summary of Significant Accounting Policies (Basis of Presentation, Narrative) (Details) (USD $) Share data in Millions, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012 Effect of correction of accounting error on financial statement line item and per-share amounts affected for prior period presented [Member]	Dec. 31, 2012 Effect of correction of accounting error on financial statement line item and per-share amounts affected for prior period presented [Member] Restatement Adjustment [Member]	Jun. 29, 2012 Sogou [Member] Alibaba Investment Limited [Member] Series A Preferred Shares [Member]
Basis of Presentation [Line Items]
Purchase of Series A Preferred Shares from Alibaba, shares						24.0
Purchase of Series A Preferred Shares from Alibaba, cash consideration						$ 25,800,000
Deemed dividend						14,200,000
Net income attributable to Sohu.com Inc.	(15,298,000)	72,940,000	162,741,000	72,940,000	(14,219,000)
Basic net income per share attributable to Sohu.com Inc.	$ (0.40)	$ 1.92	$ 4.26	$ 1.92	$ (0.37)
Diluted net income per share attributable to Sohu.com Inc.	$ (0.47)	$ 1.66	$ 3.93	$ 1.66	$ (0.37)
Additional paid-in capital	601,633,000	378,311,000		378,311,000	14,219,000
Retained earnings	752,582,000	770,184,000		770,184,000	(14,219,000)
Amount of revenues reclassified from online game business to IVAS in the others business		4,300,000	1,900,000
Amount of costs reclassified from online game business to IVAS in the others business		$ 1,500,000	$ 0

Summary of Significant Accounting Policies (Basis of Presentation, Summary of Historical Accounting Error Corrections) (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Basis of Presentation [Line Items]
Net income attributable to Sohu.com Inc.	$ (15,298)	$ 72,940	$ 162,741
Basic net income per share attributable to Sohu.com Inc.	$ (0.40)	$ 1.92	$ 4.26
Diluted net income per share attributable to Sohu.com Inc.	$ (0.47)	$ 1.66	$ 3.93
Additional paid-in capital	601,633	378,311
Retained earnings	752,582	770,184
Effect of correction of accounting error on financial statement line item and per-share amounts affected for prior period presented [Member]
Basis of Presentation [Line Items]
Net income attributable to Sohu.com Inc.		72,940
Basic net income per share attributable to Sohu.com Inc.		$ 1.92
Diluted net income per share attributable to Sohu.com Inc.		$ 1.66
Additional paid-in capital		378,311
Retained earnings		770,184
Effect of correction of accounting error on financial statement line item and per-share amounts affected for prior period presented [Member] \| Scenario, Previously Reported [Member]
Basis of Presentation [Line Items]
Net income attributable to Sohu.com Inc.		87,159
Basic net income per share attributable to Sohu.com Inc.		$ 2.29
Diluted net income per share attributable to Sohu.com Inc.		$ 2.03
Additional paid-in capital		364,092
Retained earnings		784,403
Effect of correction of accounting error on financial statement line item and per-share amounts affected for prior period presented [Member] \| Restatement Adjustment [Member]
Basis of Presentation [Line Items]
Net income attributable to Sohu.com Inc.		(14,219)
Basic net income per share attributable to Sohu.com Inc.		$ (0.37)
Diluted net income per share attributable to Sohu.com Inc.		$ (0.37)
Additional paid-in capital		14,219
Retained earnings		$ (14,219)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

+ Details

Summary of Significant Accounting Policies (Revenue Recognition and Product Development Expenses) (Details) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenue Recognition [Line Items]
Percentage of estimated mobile revenues confirmed by monthly billing confirmations received from China mobile network operators	77.00%
Range of days of receiving billing confirmations from China mobile network operators after end of each month		15 to 120 days
Range of days for China mobile network operators to remit service fees after delivering billing confirmations		30 to 180 days
Product development expenses capitalized		$ 0	$ 0	$ 0
Changyou [Member]
Revenue Recognition [Line Items]
Valid period of prepaid card after date of card production		2 years
Range of days player's personal game account in inactive should be suspended and closed		180 days
Shenzhen 7Road [Member]
Revenue Recognition [Line Items]
PRC Value-added tax rate		17.00%
Value-added tax rate, immediate tax refund rate		14.00%
Value-added tax rate, net rate		3.00%

Summary of Significant Accounting Policies (Share-based Compensation Expense) (Details) (USD $)	12 Months Ended					0 Months Ended		12 Months Ended		0 Months Ended			12 Months Ended	0 Months Ended				3 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013 Sohu Video [Member]	Dec. 31, 2013 Sohu Video [Member] Video 2011 Share Incentive Plan [Member]	Jan. 04, 2012 Sohu Video [Member] Video 2011 Share Incentive Plan [Member] Ordinary Shares [Member]	Dec. 31, 2013 Sohu Video [Member] Video 2011 Share Incentive Plan [Member] Stock Options [Member]	Dec. 31, 2013 7Road [Member]	Dec. 31, 2013 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] persons	Dec. 31, 2013 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] persons	Dec. 31, 2013 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme II [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							16,248,200
Share-based compensation expense	$ 10,429,000	$ 13,966,000	$ 18,652,000	$ 0	$ 0			$ 0	$ 0
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%
Incremental compensation expense													5,700,000
Cash-based compensation expense													3,300,000						400,000
Cash bonuses paid under the plan													$ 1,600,000
Employees newly involved under the plan																		48

Summary of Significant Accounting Policies (Taxation) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
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%	34.00%	34.00%
U.S. NOLs		$ 0
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%
Brand Advertising and Search Business [Member]
Taxation [Line Items]
Value-added tax rate in pilot program	6.00%
Maximum [Member]
Taxation [Line Items]
Business tax rate	5.00%
Minimum [Member]
Taxation [Line Items]
Business tax 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, 2013	Feb. 28, 2013	Dec. 31, 2013 Changyou [Member] 7Road [Member]	Jun. 05, 2013 Changyou [Member] 7Road [Member]	Jun. 01, 2011 Changyou [Member] 7Road [Member]	Nov. 29, 2013 Changyou [Member] Doyo [Member]	Dec. 24, 2013 Changyou [Member] TalkTalk [Member]
Accounting Policies of Balance Sheet Elements [Line Items]
Time deposits placed with banks, maximum of original maturity	3 months
Restricted time deposits, collateral for credit facilities		$ 9,000,000
Fixed assets, residual value	0
Intangible assets, residual value	0
Indemnification assets involved					0	0
Fair value of right recognized as contingent consideration							0
Put option expiration year			2014
Excess of purchase price over the amount of mezzanine-classified noncontrolling interest in 7Road				$ 2,400,000

Summary of Significant Accounting Policies (Estimated Useful Lives of Fixed Assets) (Details)	12 Months Ended
	Dec. 31, 2013
Office Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (years)	36-47
Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (years)	10
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
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, 2013

Dec. 31, 2012

Dec. 31, 2011

Segment Reporting Information [Line Items]

Revenues

$ 1,400,274

$ 1,067,201

$ 852,087

Segment cost of revenues

(479,475)

(369,010)

(238,337)

Segment gross profit

920,799

698,191

613,750

SBC in cost of revenues

(575)

(648)

(2,010)

Gross profit

920,224

697,543

611,740

Operating expenses:

Product development

(271,485)

(176,149)

(106,156)

Sales and marketing

(350,581)

(212,587)

(154,493)

General and administrative

(104,823)

(69,284)

(52,639)

Goodwill impairment and impairment of intangibles via acquisition of businesses

(2,906)

(27,511)

SBC in operating expenses

(9,854)

(13,318)

(16,642)

Total operating expenses

(736,743)

(474,244)

(357,441)

Operating profit/(loss)

183,481

223,299

254,299

Other income /(expense)

12,721

5,422

9,799

Interest income

27,829

25,277

15,800

Exchange difference

(6,660)

(635)

(5,003)

Income/(loss) before income tax expense

217,371

253,363

274,895

Income tax expense

(50,422)

(76,171)

(46,552)

Net income

166,949

177,192

228,343

Operating Segments [Member] | Brand Advertising [Member]

Segment Reporting Information [Line Items]

Revenues

386,974

^[1]

261,338

^[1]

245,344

^[1]

Segment cost of revenues

(207,411)

(154,587)

(102,130)

Segment gross profit

179,563

106,751

143,214

Operating Segments [Member] | Mobile [Member]

Segment Reporting Information [Line Items]

Revenues

53,547

^[1]

55,893

^[1]

52,015

^[1]

Segment cost of revenues

(32,754)

(36,893)

(31,882)

Segment gross profit

20,793

19,000

20,133

Operating Segments [Member] | Others [Member]

Segment Reporting Information [Line Items]

Revenues

19,923

^[1]

9,018

^[1]

11,540

^[1]

Segment cost of revenues

(4,531)

(3,036)

(2,310)

Segment gross profit

15,392

5,982

9,230

Operating Segments [Member] | Brand Advertising, Mobile and Others [Member]

Segment Reporting Information [Line Items]

Revenues

460,444

^[1]

326,249

^[1]

308,899

^[1]

Segment cost of revenues

(244,696)

(194,516)

(136,322)

Segment gross profit

215,748

131,733

172,577

SBC in cost of revenues

(425)

^[2]

(255)

^[2]

(1,780)

^[2]

Gross profit

215,323

131,478

170,797

Operating expenses:

Product development

(85,066)

(63,885)

(37,266)

Sales and marketing

(196,625)

(137,975)

(98,100)

General and administrative

(38,567)

(31,404)

(21,677)

Goodwill impairment and impairment of intangibles via acquisition of businesses

(22,091)

SBC in operating expenses

(2,831)

^[2]

(4,554)

^[2]

(6,941)

^[2]

Total operating expenses

(323,089)

(237,818)

(186,075)

Operating profit/(loss)

(107,766)

(106,340)

(15,278)

Other income /(expense)

168,420

^[3]

141,842

^[3]

8,516

Interest income

6,979

11,290

3,709

Exchange difference

(1,001)

(64)

(3,668)

Income/(loss) before income tax expense

66,632

46,728

(6,721)

Income tax expense

(14,033)

(8,766)

(2,972)

Net income

52,599

37,962

(9,693)

Operating Segments [Member] | Sogou [Member]

Segment Reporting Information [Line Items]

Revenues

216,515

^[1]

131,455

^[1]

63,923

^[1]

Segment cost of revenues

(109,024)

(70,541)

(35,144)

Segment gross profit

107,491

60,914

28,779

SBC in cost of revenues

(49)

^[2]

(87)

^[2]

Gross profit

107,442

60,827

28,779

Operating expenses:

Product development

(67,714)

(40,363)

(19,051)

Sales and marketing

(39,399)

(27,968)

(12,361)

General and administrative

(9,573)

(5,549)

(3,806)

Goodwill impairment and impairment of intangibles via acquisition of businesses

SBC in operating expenses

(10,261)

^[2]

(5,423)

^[2]

(4,174)

^[2]

Total operating expenses

(126,947)

(79,303)

(39,392)

Operating profit/(loss)

(19,505)

(18,476)

(10,613)

Other income /(expense)

2,713

^[3]

826

Interest income

1,230

348

165

Exchange difference

277

(13)

(717)

Income/(loss) before income tax expense

(15,285)

(18,063)

(10,339)

Income tax expense

(6)

Net income

(15,291)

(18,063)

(10,339)

Operating Segments [Member] | Changyou [Member]

Segment Reporting Information [Line Items]

Revenues

737,875

^[1]

623,429

^[1]

484,576

^[1]

Segment cost of revenues

(126,336)

(104,216)

(67,282)

Segment gross profit

611,539

519,213

417,294

SBC in cost of revenues

(101)

^[2]

(306)

^[2]

(230)

^[2]

Gross profit

611,438

518,907

417,064

Operating expenses:

Product development

(119,434)

(71,901)

(49,839)

Sales and marketing

(128,756)

(60,313)

(48,932)

General and administrative

(56,567)

(32,331)

(27,156)

Goodwill impairment and impairment of intangibles via acquisition of businesses

(2,906)

(5,420)

SBC in operating expenses

(1,173)

^[2]

(3,363)

^[2]

(5,888)

^[2]

Total operating expenses

(305,930)

(170,814)

(137,235)

Operating profit/(loss)

305,508

348,093

279,829

Other income /(expense)

3,613

^[3]

(173)

^[3]

457

Interest income

19,620

13,639

11,926

Exchange difference

(5,936)

(558)

(618)

Income/(loss) before income tax expense

322,805

361,001

291,594

Income tax expense

(36,383)

(67,405)

(43,580)

Net income

286,422

293,596

248,014

Eliminations [Member]

Segment Reporting Information [Line Items]

Revenues

(14,560)

^[1]

(13,932)

^[1]

(5,311)

^[1]

Segment cost of revenues

581

263

411

Segment gross profit

(13,979)

(13,669)

(4,900)

SBC in cost of revenues

^[2]

Gross profit

(13,979)

(13,669)

(4,900)

Operating expenses:

Product development

729

Sales and marketing

14,199

13,669

4,900

General and administrative

(116)

Goodwill impairment and impairment of intangibles via acquisition of businesses

SBC in operating expenses

4,411

^[2]

361

^[2]

Total operating expenses

19,223

13,691

5,261

Operating profit/(loss)

5,244

361

Other income /(expense)

(162,025)

^[3]

(136,325)

^[3]

Interest income

Exchange difference

Income/(loss) before income tax expense

(156,781)

(136,303)

361

Income tax expense

Net income

$ (156,781)

$ (136,303)

$ 361

[1]	The elimination for segment revenues mainly consists of the marketing services provided by the brand advertising segment (banner advertisements etc.) to the Changyou segment.
[2]	"SBC" stands for share-based compensation expense.
[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.

Segment Information (Segment Assets Information by Segment) (Details) (USD $)
In Thousands, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Segment Reporting Information [Line Items]

Cash and cash equivalents

$ 1,287,288

$ 833,535

$ 732,607

$ 678,389

Accounts receivable, net

154,342

98,398

Fixed assets, net

564,442

178,951

Total assets

2,998,715

2,082,637

Operating Segments [Member] | Brand Advertising, Mobile and Others [Member]

Segment Reporting Information [Line Items]

Cash and cash equivalents

498,058

^[1]

433,777

^[1]

Accounts receivable, net

102,823

68,593

Fixed assets, net

257,307

70,262

Total assets

1,221,003

^[2]

1,038,741

^[2]

Operating Segments [Member] | Sogou [Member]

Segment Reporting Information [Line Items]

Cash and cash equivalents

240,746

^[1]

33,119

^[1]

Accounts receivable, net

15,705

6,481

Fixed assets, net

60,461

43,861

Total assets

350,256

^[2]

87,537

^[2]

Operating Segments [Member] | Changyou [Member]

Segment Reporting Information [Line Items]

Cash and cash equivalents

548,484

^[1]

366,639

^[1]

Accounts receivable, net

35,996

23,364

Fixed assets, net

246,674

64,828

Total assets

1,585,212

^[2]

1,114,513

^[2]

Eliminations [Member]

Segment Reporting Information [Line Items]

Cash and cash equivalents

^[1]

Accounts receivable, net

(182)

(40)

Fixed assets, net

Total assets

$ (157,756)

^[2]

$ (158,154)

^[2]

[1]	The 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 24 - Concentration Risks - Operation Risk.
[2]	The elimination for segment assets mainly consists of elimination of long-term investments in subsidiary and associate companies.

- 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, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 10,429,000	$ 13,966,000	$ 18,652,000
Capitalized share-based compensation expense	0	0	0
Sohu Video [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	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, 2013	Dec. 31, 2012	Dec. 31, 2011
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 10,429,000	$ 13,966,000	$ 18,652,000
Cost of Revenues [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	575,000	648,000	2,010,000
Product Development Expenses [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	4,638,000	5,210,000	6,461,000
Sales and Marketing Expenses [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	1,071,000	2,149,000	3,694,000
General and Administrative Expenses [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 4,145,000	$ 5,959,000	$ 6,487,000

Share-based Compensation Expense (Share-based Compensation Expense Recognized for Share Awards of Sohu, Changyou and Sogou) (Details) (USD $)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

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

Share-based compensation expense

$ 10,429,000

$ 13,966,000

$ 18,652,000

Sohu [Member]

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

Share-based compensation expense

3,799,000

6,052,000

11,325,000

Changyou [Member]

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

Share-based compensation expense

1,195,000

3,366,000

5,546,000

Sogou [Member]

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

Share-based compensation expense

$ 5,435,000

^[1]

$ 4,548,000

^[1]

$ 1,781,000

^[1]

[1]	Compensation expense for Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses was also included.

Other Income /(Expense) (Details) (USD $)	12 Months Ended
Other Income /(Expense) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other Income /(Expense) [Abstract]
Investment income	$ 6,958,000	$ 7,179,000	$ 2,935,000
Government grant	4,959,000	665,000	0
Change in fair value of put option	2,160,000	0	0
Charitable donation	(1,543,000)	(175,000)	(144,000)
Change in fair value of contingent consideration	0	(2,195,000)	0
Change in fair value of debt securities	0	0	3,151,000
Reversal of contingent consideration	0	0	3,150,000
Others	187,000	(52,000)	707,000
Total	$ 12,721,000	$ 5,422,000	$ 9,799,000

Balance Sheet Components (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash and cash equivalents
Cash	$ 919,122	$ 541,590
Cash equivalents	368,166	291,945
Cash and cash equivalents	1,287,288	833,535	732,607	678,389
Accounts receivable, net
Accounts receivable	161,143	105,988
Allowance for doubtful accounts:
Balance at the beginning of year	(7,590)	(5,317)
Additional provision for bad debt	(1,390)	(6,504)
Reversal of write-offs	1,536	3,052
Cash collection	643	1,179
Balance at the end of year	(6,801)	(7,590)
Accounts receivable, net	154,342	98,398
Prepaid and other current assets
Prepaid content and license	40,745	22,360
Refundable corporate income tax	20,835	0
Receivables related to the Sogou-Tencent Transactions	17,414	0
Interest receivable	11,079	4,824
Prepaid rental deposit	9,075	7,430
Employee advances	5,566	2,574
Film production fee invested into a third party	5,495	1,591
Deferred tax assets	4,743	46
Prepaid office rental and facilities expenses	2,830	876
Short-term loan to a third party	2,460	2,386
VAT refund receivable	2,118	2,355
Prepaid advertising and promotion fees	1,999	1,621
Prepaid professional fees	1,003	1,063
Prepaid cost of revenue	920	709
Individual income tax receivable from employees for exercise or settlement of share-based awards	166	359
Prepaid fees for intangible assets	0	1,362
Capitalized professional service fees for 7Road	0	1,670
Others	5,554	4,535
Prepaid and other current assets	132,002	55,761
Prepaid non-current assets
Prepaid PRC income tax for the sale of the 17173 Business by Sohu to Changyou	8,516	9,402
Prepayments for office building-Sohu	0	125,034
Prepayments for office building-Changyou	0	126,004
Prepayments for technological infrastructure and fitting-out work of Sohu office building	0	20,810
Others	1,011	10,393
Prepaid non-current assets	9,527	291,643
Other short-term liabilities
Deposit received on behalf of advertisers	29,985	14,417
Contract deposits from customers	12,052	11,197
Payables related to the Sogou-Tencent Transactions	7,785	0
Early exercise of Sogou share options for trust arrangements	5,278	0
Put option for Sogou Series A Preferred Shares	3,888	0
Government grant	3,732	3,007
Accrued liabilities to suppliers	2,542	3,171
Taxes payable for exercise or settlement of share-based awards	2,385	2,382
Consideration payable related to the acquisition of 7Road	2,000	20,233
Bidding deposit for technological infrastructure and fitting-out of Changyou office building	1,560	2,382
Accrued business tax related to the sale of the 17173 Business by Sohu to Changyou	1,670	1,541
Others	6,921	5,022
Other accrued liabilities	79,798	63,352
Receipts in advance relating to:
brand advertising business	16,002	16,073
search and others business	44,709	19,750
online game business	13,142	13,713
mobile business	86	584
others business	0	4,847
Total receipts in advance	73,939	54,967
Deferred revenue	39,389	34,720
Receipts in advance and deferred revenue	$ 113,328	$ 89,687

Fair Value Measurements (Financial Instruments, Measured at Fair Value) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	$ 2,800
Put option recognized as other short-term liability	3,888	0
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	359,289	291,945
Restricted time deposits	434,048	246,839
Short-term investments	2,827	54,901
Investments in debt securities	82,009	79,548
Total Assets	878,173	673,233
Put option recognized as other short-term liability	3,888
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	0
Total Assets	0	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	359,289	291,945
Restricted time deposits	434,048	246,839
Short-term investments	2,827	54,901
Investments in debt securities	0	0
Total Assets	796,164	593,685
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	79,548
Total Assets	82,009	79,548
Put option recognized as other short-term liability	$ 3,888

Fair Value Measurements (Reconciliation of Fair Value Measurements of Assets) (Details) (Debt Securities [Member], USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013
Debt Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 79,548
Transactions:
Initial fair value recognized	0
Change in fair value	0
Currency translation adjustment	2,461
Ending balance	$ 82,009

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, 2013
Put Option [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 0
Transactions:
Initial fair value recognized	6,048
Change in fair value	(2,160)
Currency translation adjustment	0
Ending balance	$ 3,888

Fair Value Measurements (Narrative) (Details)	12 Months Ended					12 Months Ended
Fair Value Measurements (Narrative) (Details)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2013 CNY	Feb. 28, 2013 USD ($)	Dec. 31, 2013 Changyou [Member] USD ($)	Dec. 31, 2012 Changyou [Member] USD ($)
Cash equivalents [Abstract]
Time deposits placed with banks, maximum of original maturity	3 months
Restricted time deposits [Abstract]
Total amount of bank loans						$ 410,000,000
Loans with floating interest rate						307,000,000
Loans with fixed interest rate						103,000,000
Interest income from restricted time deposits securing loans						13,000,000	4,100,000
Interest expense on bank loans						8,800,000	2,100,000
Restricted time deposits, collateral for credit facilities					9,000,000
Short-term investments [Abstract]
Investments in financial instruments	2,800,000
Change in fair value of short-term investments	2,500,000	1,500,000	700,000
Investments in debt securities [Abstract]
Convertible debt security, principal amount	74,600,000			500,000,000
Convertible debt security, frequency of periodic payment	quarterly
Convertible debt security, interest rate for first extension period	3.80%
Convertible debt security, initial maturity period	12 months
Convertible debt security, additional maturity period	6 months
Convertible debt security, interest rate for second extension period	6.80%
Date to receive option to convert debt securities to equity interest	Mar. 31, 2014
Interest income generated from debt security	5,564,000	5,479,000	3,586,000
Change in fair value of investments in debt securities	0	0	3,151,000
Repurchase Options and Repurchase /Put Option for Sogou Series A Preferred Shares [Abstract]
Put option recognized as other short-term liability	3,888,000	0
Change in fair value of put option	2,160,000	0	0
Repurchase options recognized as additional paid-in capital	$ 3,700,000

Fair Value Measurements (Assets Measured at Fair Value on a Nonrecurring Basis) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill impairment losses	$ 0	$ 0	$ 23,300,000
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Prepaid and other current assets		49,256,000
Prepaid and other current assets impairment losses		585,000
Intangible assets, net	107,108,000	70,054,000
Intangible assets impairment losses	3,624,000	23,145,000
Goodwill	208,795,000	159,215,000
Goodwill impairment losses	0	0
Total Assets	315,903,000	278,525,000
Total asset impairment losses	3,624,000	23,730,000
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]
Prepaid and other current assets		0
Intangible assets, net	0	0
Goodwill	0	0
Total Assets	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]
Prepaid and other current assets		0
Intangible assets, net	0	0
Goodwill	0	0
Total Assets	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]
Prepaid and other current assets		49,256,000
Intangible assets, net	107,108,000	70,054,000
Goodwill	208,795,000	159,215,000
Total Assets	$ 315,903,000	$ 278,525,000

Fixed Assets (Fixed Assets by Major Class) (Details) (USD $)
In Thousands, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Fixed assets, net

Office buildings

$ 419,025

^[1]

$ 81,686

^[1]

Computer equipment and hardware

243,685

179,188

Leasehold and building improvements

51,317

33,932

Office furniture

7,878

4,796

Vehicles

4,174

3,418

Fixed assets, gross

726,079

303,020

Accumulated depreciation

(161,637)

^[2]

(124,069)

^[2]

Fixed assets, net

$ 564,442

$ 178,951

[1]

In May 2013, the office building Sohu purchased in 2009 was placed in service. Accordingly, in the same month, Sohu recognized the office building's original cost of $162 million as fixed assets. In December 2013, the office building Changyou purchased in 2010 was placed in service. Accordingly, in the same month, Changyou recognized the office building's original cost of $171 million as fixed assets.

[2]

For the years ended December 31, 2013, 2012 and 2011, depreciation expenses for fixed assets were $55.0 million, $38.7 million and $31.4 million, respectively.

Fixed Assets (Narrative) (Details) (USD $)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Property, Plant and Equipment [Line Items]

Original cost of Office Building

$ 419,025,000

^[1]

$ 81,686,000

^[1]

Depreciation expenses of fixed assets

55,000,000

38,700,000

31,400,000

Sohu [Member]

Property, Plant and Equipment [Line Items]

Original cost of Office Building

162,000,000

Changyou [Member]

Property, Plant and Equipment [Line Items]

Original cost of Office Building

$ 171,000,000

[1]

Intangible Assets, Net (Finite-lived Intangible Assets by Major Class) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 313,234	$ 243,726
Accumulated amortization	(171,502)	(142,765)
Impairment	(34,624)	(30,907)
Net carrying amount	107,108	70,054
Video Content and License [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	109,703	89,771
Accumulated amortization	(72,420)	(62,385)
Impairment	(13,576)	(14,498)
Net carrying amount	23,707	12,888
Customer Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	90,802	75,020
Accumulated amortization	(61,539)	(43,719)
Impairment	(7,062)	(6,849)
Net carrying amount	22,201	24,452
Developed Technologies [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	30,437	28,269
Accumulated amortization	(14,800)	(8,467)
Impairment	(2,589)	(2,558)
Net carrying amount	13,048	17,244
Domain Names and Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	26,573	12,377
Accumulated amortization	(6,254)	(5,229)
Impairment	(543)	(696)
Net carrying amount	19,776	6,452
Operating Rights for Licensed Games [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	25,588	9,668
Accumulated amortization	(8,083)	(3,016)
Impairment	(7,244)	(4,224)
Net carrying amount	10,261	2,428
Computer Software [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	21,260	14,497
Accumulated amortization	(5,859)	(11,418)
Impairment	(1,103)	(260)
Net carrying amount	14,298	2,819
Others [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	8,871	14,124
Accumulated amortization	(2,547)	(8,531)
Impairment	(2,507)	(1,822)
Net carrying amount	$ 3,817	$ 3,771

Intangible Assets, Net (Estimated Amortization Expenses for Further Periods) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Intangible Assets, Net [Abstract]
2014	$ 56,016
2015	23,579
2016	10,362
2017	3,761
2018	3,331
Thereafter	10,059
Total expected amortization expense	$ 107,108	$ 70,054

Intangible Assets, Net (Narrative) (Details) (USD $)	12 Months Ended
Intangible Assets, Net (Narrative) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 56,700,000	$ 58,000,000	$ 42,600,000
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 Intangibles via Acquisitions of Businesses [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets impairment loss		2,900,000	4,200,000
Other Intangible Assets [Member] \| Cost of Revenues and Product Development Expense [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets impairment loss			1,100,000
Other Intangible Assets [Member] \| Product Development Expenses [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets impairment loss		5,700,000
Changyou [Member] \| Acquired Intangible Assets [Member] \| Cost of Revenues and Product Development Expense [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets impairment loss	$ 3,600,000

Goodwill (Carrying Value of Goodwill by Segment) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 200,204	$ 199,894
Accumulated impairment losses, Beginning Balance	(40,989)	(40,989)
Goodwill, Net, Beginning Balance	159,215	158,905
Goodwill Transactions in Period [Abstract]
Inter-segment transfer - 17173 transaction		0
Acquisition of Soso search-related businesses from Tencent	4,157
Acquisition of Doyo	7,626
Acquisition of the RaidCall Business	33,740
Foreign currency translation adjustment	4,057	310
Goodwill, Ending Balance	249,784	200,204
Accumulated impairment losses, Ending Balance	(40,989)	(40,989)
Goodwill, Net, Ending Balance	208,795	159,215
Brand Advertising [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	42,093	59,978
Accumulated impairment losses, Beginning Balance	(19,846)	(19,846)
Goodwill, Net, Beginning Balance	22,247	40,132
Goodwill Transactions in Period [Abstract]
Inter-segment transfer - 17173 transaction		(17,885)
Acquisition of Soso search-related businesses from Tencent	0
Acquisition of Doyo	0
Acquisition of the RaidCall Business	0
Foreign currency translation adjustment	7	0
Goodwill, Ending Balance	42,100	42,093
Accumulated impairment losses, Ending Balance	(19,846)	(19,846)
Goodwill, Net, Ending Balance	22,254	22,247
Mobile [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
Goodwill Transactions in Period [Abstract]
Inter-segment transfer - 17173 transaction		0
Acquisition of Soso search-related businesses from Tencent	0
Acquisition of Doyo	0
Acquisition of the RaidCall Business	0
Foreign currency translation adjustment	0	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	2,047	2,042
Accumulated impairment losses, Beginning Balance	0	0
Goodwill, Net, Beginning Balance	2,047	2,042
Goodwill Transactions in Period [Abstract]
Inter-segment transfer - 17173 transaction		0
Acquisition of Soso search-related businesses from Tencent	4,157
Acquisition of Doyo	0
Acquisition of the RaidCall Business	0
Foreign currency translation adjustment	86	5
Goodwill, Ending Balance	6,290	2,047
Accumulated impairment losses, Ending Balance	0	0
Goodwill, Net, Ending Balance	6,290	2,047
Changyou [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	140,122	121,932
Accumulated impairment losses, Beginning Balance	(5,201)	(5,201)
Goodwill, Net, Beginning Balance	134,921	116,731
Goodwill Transactions in Period [Abstract]
Inter-segment transfer - 17173 transaction		17,885
Acquisition of Soso search-related businesses from Tencent	0
Acquisition of Doyo	7,626
Acquisition of the RaidCall Business	33,740
Foreign currency translation adjustment	3,964	305
Goodwill, Ending Balance	185,452	140,122
Accumulated impairment losses, Ending Balance	(5,201)	(5,201)
Goodwill, Net, Ending Balance	$ 180,251	$ 134,921

Goodwill (Narrative) (Details) (USD $)	12 Months Ended
Goodwill (Narrative) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Goodwill [Abstract]
Goodwill impairment loss	$ 0	$ 0	$ 23,300,000

Taxation (Components of Income before Income Taxes) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income before income tax expense
Income from China operations	$ 270,817	$ 285,280	$ 322,046
Income /(loss) from non China operations	(53,446)	(31,917)	(47,151)
Total income before income tax expense	217,371	253,363	274,895
Income tax expense applicable to China operations
Current income tax expense	31,444	58,137	47,215
Deferred tax	4,088	9,898	(4,884)
Subtotal income tax expense applicable to China operations	35,532	68,035	42,331
Non China income tax expense	12,798	6,444	2,727
Non China withholding tax expense	2,092	1,692	1,494
Total income tax expense	$ 50,422	$ 76,171	$ 46,552

Taxation (Tax Holiday Effect) (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Taxation [Abstract]
Tax holiday effect	$ 62,929	$ 40,151	$ 53,438
Basic net income per share effect	$ 1.64	$ 1.06	$ 1.40

Taxation (Effective Tax Rate) (Details)	12 Months Ended
Taxation (Effective Tax Rate) (Details)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Taxation [Abstract]
U.S. federal statutory rate:	35.00%	34.00%	34.00%
Effect of tax holidays applicable to the subsidiaries and the consolidated VIEs	(29.00%)	(16.00%)	(19.00%)
Tax differential from statutory rate applicable to the subsidiaries and the consolidated VIEs	(16.00%)	(14.00%)	(13.00%)
Effect of withholding taxes	4.00%	1.00%	1.00%
Changes in valuation allowance for deferred tax assets	28.00%	17.00%	11.00%
Others	1.00%	8.00%	3.00%
Effective Tax Rate	23.00%	30.00%	17.00%

Taxation (PRC Corporate Income Tax) (Details)	12 Months Ended
Taxation (PRC Corporate Income Tax) (Details)	Dec. 31, 2013
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 Media [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%
Sogou Technology [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%
Gamease [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 period (years)	3 years
Tax rate reduction rate	50.00%
Shenzhen 7Road [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	12.50%
Shanghai ICE [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	12.50%
Gamespace [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	0.00%
7Road Technology [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	0.00%
ICE Information [Member]
Income Tax and Tax Rate [Line Items]
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%
AmazGame [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	10.00%

Taxation (PRC Withholding Tax on Dividends) (Details) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013
Withholding tax on dividends [Line Items]
Withholding tax rate on dividends, foreign invested enterprises to foreign holding companies	10.00%
Changyou [Member]
Withholding tax on dividends [Line Items]
Deferred tax liabilities related to withholding tax	$ 18.8
HONG KONG
Withholding tax on dividends [Line Items]
Preferential withholding tax rate on dividends, foreign invested enterprises	5.00%

Taxation (Transition from PRC Business Tax to PRC Value Added Tax) (Details)	12 Months Ended
	Dec. 31, 2013
Maximum [Member]
Business Tax and Value Added Tax [Line Items]
Business tax rate	5.00%
Minimum [Member]
Business Tax and Value Added Tax [Line Items]
Business tax rate	3.00%
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%
Brand Advertising and Search Business [Member]
Business Tax and Value Added Tax [Line Items]
Value-added tax rate in pilot program	6.00%

Taxation (U.S. Corporate Income Tax) (Details) (USD $)	12 Months Ended
Taxation (U.S. Corporate Income Tax) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Taxation [Abstract]
U.S. corporate income tax rate	35.00%	34.00%	34.00%
U.S. NOLs		$ 0
Cumulative undistributed earnings	787,500,000	811,600,000
Estimated U.S. income and foreign withholding taxes due if earnings remitted as dividends	$ 267,800,000	$ 275,900,000

Taxation (Deferred Tax Assets and Liabilities) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:
Net operating loss from operations	$ 87,012,000	$ 59,606,000
Accrued bonus and commissions	10,225,000	7,605,000
Intangible assets transfer	2,775,000	3,183,000
Share-based compensation	366,000	573,000
Fixed assets related	259,000	593,000
Others	1,388,000	1,450,000
Total deferred tax assets	102,025,000	73,010,000
Less: Valuation allowance	(91,662,000)	(64,763,000)
Net deferred tax assets	10,363,000	8,247,000
Deferred tax liabilities
Withholding tax for Dividend	(18,813,000)	(11,878,000)
Intangible assets from business acquisitions	(8,301,000)	(4,018,000)
Others	(4,036,000)	(3,980,000)
Total deferred tax liabilities	(31,150,000)	(19,876,000)
Net operating losses from PRC entities	365,300,000
Valuation allowance in deferred tax assets generated from net operating losses	87,000,000
PRC net operating loss generated from previous years, expired	$ 24,500,000
PRC net operating loss, expiration date	2014

Taxation (Uncertain Tax Positions) (Details) (USD $)	12 Months Ended
Taxation (Uncertain Tax Positions) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Taxation [Abstract]
Beginning balance	$ 3,096,000	$ 3,089,000	$ 3,067,000
Increases /(decrease) related to prior year tax positions	(154,000)	0	22,000
Increases related to current year tax positions	21,427,000	7,000	0
Ending balance	24,369,000	3,096,000	3,089,000
Anticipated significant change in unrecognized tax benefits within twelve months of balance sheet date	$ 0

Commitments and Contingencies (Unconditional Obligation) (Details) (USD $)
In Thousands, unless otherwise specified

Dec. 31, 2013

Unrecorded Unconditional Purchase Obligation [Line Items]

$ 123,551

41,065

34,977

12,787

2,267

7,644

Total Payments Required

222,291

Operating lease obligation [Member]

Unrecorded Unconditional Purchase Obligation [Line Items]

2014

22,148

^[1]

2015

12,611

^[1]

2016

6,869

^[1]

2017

2,513

^[1]

2018

2,261

^[1]

Thereafter

7,643

^[1]

Total Payments Required

54,045

^[1]

Content and service purchases - video [Member]

Unrecorded Unconditional Purchase Obligation [Line Items]

38,288

4,076

Total Payments Required

42,364

Purchase of games developed by third-parties [Member]

Unrecorded Unconditional Purchase Obligation [Line Items]

15,761

9,276

14,813

Total Payments Required

39,850

Bandwidth purchases [Member]

Unrecorded Unconditional Purchase Obligation [Line Items]

34,761

1,330

421

Total Payments Required

36,610

Purchase of cinema advertisement rights [Member]

Unrecorded Unconditional Purchase Obligation [Line Items]

1,083

8,931

9,513

10,168

Total Payments Required

29,695

Content and service purchases - others [Member]

Unrecorded Unconditional Purchase Obligation [Line Items]

9,155

4,650

3,361

Total Payments Required

17,181

Others [Member]

Unrecorded Unconditional Purchase Obligation [Line Items]

2,355

191

Total Payments Required

$ 2,546

[1]	Operating lease obligation For the years ended December 31, 2013, 2012 and 2011, rental expense included in the operating lease was approximately $29.5 million, $16.2 million, and $12.2 million, respectively.

Commitments and Contingencies (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Commitments and Contingencies [Abstract]
Rental expense included in operating lease	$ 29,500,000	$ 16,200,000	$ 12,200,000
Long-term taxes payable	$ 24,835,000	$ 1,782,000

Contingent Consideration (Details) (Changyou [Member], USD $)	12 Months Ended			12 Months Ended		0 Months Ended	12 Months Ended
	Dec. 31, 2013 7Road [Member]	Dec. 31, 2012 7Road [Member]	Jun. 01, 2011 7Road [Member]	Dec. 31, 2013 Doyo [Member]	Nov. 29, 2013 Doyo [Member]	Dec. 24, 2013 TalkTalk [Member]	Dec. 31, 2013 TalkTalk [Member]
Business Acquisition, Contingent Consideration [Line Items]
Undiscounted amounts of payment under contingent consideration agreement, minimum			$ 0		$ 0
Undiscounted amounts of payment under contingent consideration agreement, maximum			32,760,000		7,300,000
Fair value of contingent consideration			28,050,000		4,785,000
Indemnification assets involved			0		0
Changes of fair value of contingent consideration	0	2,200,000		100,000			0
Percentage of additional shares Changyou could obtain under the contingent consideration agreement, minimum						0.00%
Percentage of additional shares Changyou could obtain under the contingent consideration agreement, maximum						7.50%
Fair value of right recognized as contingent consideration						0
Financial impact on recognition of noncontrolling interest						$ 0

VIEs (VIEs Consolidated within Sohu Group, Basic Information) (Details) (USD $) In Millions, unless otherwise specified						12 Months Ended			12 Months Ended			12 Months Ended			12 Months Ended			12 Months Ended			12 Months Ended		12 Months Ended			12 Months Ended			0 Months Ended	12 Months Ended	0 Months Ended		12 Months Ended	0 Months Ended		12 Months Ended		12 Months Ended			12 Months Ended			12 Months Ended		0 Months Ended	12 Months Ended			12 Months Ended		12 Months Ended		12 Months Ended			12 Months Ended		12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013 7Road [Member]	Jun. 30, 2012 7Road [Member]	Dec. 31, 2013 Variable Interest Entity, Primary Beneficiary [Member]	Dec. 31, 2013 High Century [Member]	Dec. 31, 2013 High Century [Member] Dr. Charles Zhang [Member]	Dec. 31, 2013 High Century [Member] Wei Li [Member]	Dec. 31, 2013 Sohu Entertainment [Member]	Dec. 31, 2013 Sohu Entertainment [Member] Xin Wang [Member]	Dec. 31, 2013 Sohu Entertainment [Member] Ye Deng [Member]	Dec. 31, 2013 Sohu Internet [Member]	Dec. 31, 2013 Sohu Internet [Member] High Century [Member]	Dec. 31, 2013 Sohu Internet [Member] Sohu Entertainment [Member]	Dec. 31, 2013 Donglin [Member]	Dec. 31, 2013 Donglin [Member] High Century [Member]	Dec. 31, 2013 Donglin [Member] Sohu Internet [Member]	Dec. 31, 2013 Pilot New Era [Member]	Dec. 31, 2013 Pilot New Era [Member] High Century [Member]	Dec. 31, 2013 Pilot New Era [Member] Sohu Internet [Member]	Dec. 31, 2013 Focus Yiju [Member]	Dec. 31, 2013 Focus Yiju [Member] High Century [Member]	Dec. 31, 2013 Zhi Hui You [Member]	Dec. 31, 2013 Zhi Hui You [Member] Jing Zhou [Member]	Dec. 31, 2013 Zhi Hui You [Member] A third party entity [Member]	Dec. 31, 2013 Tianjin Jinhu [Member]	Dec. 31, 2013 Tianjin Jinhu [Member] Ye Deng [Member]	Dec. 31, 2013 Tianjin Jinhu [Member] Xuemei Zhang [Member]	Dec. 31, 2013 Sogou Information [Member]	Jan. 03, 2014 Sogou Information [Member] High Century [Member] Subsequent Event [Member]	Dec. 31, 2013 Sogou Information [Member] Xiaochuan Wang [Member]	Jan. 03, 2014 Sogou Information [Member] Xiaochuan Wang [Member] Subsequent Event [Member]	Jan. 03, 2014 Sogou Information [Member] Tencent [Member] Subsequent Event [Member]	Dec. 31, 2013 Sogou Information [Member] Xianxian Hao [Member]	Jan. 03, 2014 Sogou Information [Member] Xianxian Hao [Member] Subsequent Event [Member]	Dec. 31, 2013 Shi Ji Guang Su [Member]	Dec. 31, 2013 Shi Ji Guang Su [Member] Sogou Information [Member]	Dec. 31, 2013 Gamease [Member]	Dec. 31, 2013 Gamease [Member] Tao Wang [Member]	Dec. 31, 2013 Gamease [Member] Dewen Chen [Member]	Dec. 31, 2013 Shanghai ICE [Member]	Dec. 31, 2013 Shanghai ICE [Member] Runa Pi [Member]	Dec. 31, 2013 Shanghai ICE [Member] Rong Qi [Member]	Dec. 31, 2013 Guanyou Gamespace [Member]	Dec. 31, 2013 Guanyou Gamespace [Member] Tao Wang [Member]	Dec. 31, 2013 Guanyou Gamespace [Member] Dewen Chen [Member]	Jun. 05, 2013 Shenzhen 7Road [Member] Gamease [Member]	Dec. 31, 2013 Shenzhen 7Road [Member] Gamease [Member]	Dec. 31, 2011 Shenzhen 7Road [Member] Gamease [Member]	Dec. 31, 2013 Doyo [Member]	Dec. 31, 2013 Doyo [Member] Guanyou Gamespace [Member]	Dec. 31, 2013 Changyou e-pay [Member]	Dec. 31, 2013 Changyou e-pay [Member] Gamease [Member]	Dec. 31, 2013 GoodFeel [Member]	Dec. 31, 2013 GoodFeel [Member] Jing Zhou [Member]	Dec. 31, 2013 GoodFeel [Member] James Deng [Member]	Dec. 31, 2013 21 East Beijing [Member]	Dec. 31, 2013 21 East Beijing [Member] High Century [Member]	Dec. 31, 2013 Yi He Jia Xun [Member]	Dec. 31, 2013 Yi He Jia Xun [Member] Gang Fang [Member]	Dec. 31, 2013 Yi He Jia Xun [Member] Yanfeng Lv [Member]
Variable Interest Entity [Line Items]
Aggregate amount of loans due from related parties	$ 18.7
Registered capital and PRC statutory reserves				34.8
Registered capital					$ 4.6			$ 1.2			$ 1.6			$ 1.5			$ 0.7			$ 1.6		$ 1.6			$ 0.5			$ 2.5							$ 3.2		$ 1.3			$ 1.2			$ 1.5						$ 1.6		$ 1.6		$ 1.2			$ 1.6		$ 2.1
Ownership percentage						80.00%	20.00%		80.00%	20.00%		75.00%	25.00%		50.00%	50.00%		50.00%	50.00%		100.00%		50.00%	50.00%		50.00%	50.00%		45.00%	50.00%	10.00%	45.00%	50.00%			100.00%		60.00%	40.00%		50.00%	50.00%		60.00%	40.00%		100.00%			100.00%		100.00%		41.90%	58.10%		100.00%		50.00%	50.00%
Percentage of interest transferred to High Century																															40.00%			5.00%
Percentage of interest transferred to Tencent																																		45.00%
Percentage of acquired equity interest																																														31.742%		68.258%
Ownership percentage held by Changyou		100.00%	71.926%

- Definition

For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.

+ References+ Details

VIEs (VIEs Consolidated within Sohu Group, Financial Information) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
ASSETS:
Cash and cash equivalents	$ 1,287,288	$ 833,535	$ 732,607	$ 678,389
Short-term investments	2,827	54,901
Accounts receivable, net	154,342	98,398
Goodwill	208,795	159,215	158,905
LIABILITIES:
Accounts payable	125,896	67,934
Receipts in advance and deferred revenue	113,328	89,687
Net revenue	1,400,274	1,067,201	852,087
Net income /(loss)	166,949	177,192	228,343
Consolidated VIEs [Member]
ASSETS:
Cash and cash equivalents	112,316	62,638
Short-term investments	2,460	54,106
Accounts receivable, net	95,595	80,671
Other current assets	41,838	30,322
Intercompany receivables due from the Company's subsidiaries	223,877	109,728
Total current assets	476,086	337,465
Goodwill	139,478	126,516
Prepaid and other non-current assets	104,875	57,793
Total assets	720,439	521,774
LIABILITIES:
Accounts payable	16,167	6,958
Accrued and other short-term liabilities	343,834	105,322
Receipts in advance and deferred revenue	60,140	54,150
Intercompany payables due to the Company's subsidiaries	12,059	36,446
Total current liabilities	432,200	202,876
Other long-term liabilities	9,560	3,846
Total liabilities	441,760	206,722
Net revenue	1,028,281	875,597	708,077
Net income /(loss)	(32,863)	81,857	35,862
Sohu's VIEs [Member]
Cash flows:
Net cash (used in) /provided by operating activities	(297)	(11,853)	(29,503)
Net cash used in investing activities	(926)	(3,599)	(3,518)
Net cash provided by /(used in) financing activities	1,476	(474)	2,064
Changyou's VIEs [Member]
Cash flows:
Net cash (used in) /provided by operating activities	102,086	66,739	56,622
Net cash used in investing activities	(53,925)	(43,087)	(80,971)
Net cash provided by /(used in) financing activities	$ 0	$ (13,106)	$ 0

VIEs (VIEs Consolidated within Sohu Group, Summary of Significant Agreements Currently in Effect) (Details)	12 Months Ended
	Dec. 31, 2013
Shareholders of Sogou Information [Member] \| Sogou Technology [Member]
Variable Interest Entity [Line Items]
Power of attorney term	10 years
Shareholders of Gamease [Member] \| AmazGame [Member]
Variable Interest Entity [Line Items]
Power of attorney term	10 years
Shareholders of Guanyou Gamespace [Member] \| Gamespace [Member]
Variable Interest Entity [Line Items]
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
Gamease [Member] \| Shareholders of Gamease [Member] \| AmazGame [Member]
Variable Interest Entity [Line Items]
Business operation agreement term	10 years
Guanyou Gamespace [Member] \| Shareholders of Guanyou Gamespace [Member] \| Gamespace [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
GoodFeel [Member] \| Sohu Era [Member]
Variable Interest Entity [Line Items]
Exclusive technology consulting and service agreement term	2 years
Yi He Jia Xun [Member] \| Sohu Era [Member]
Variable Interest Entity [Line Items]
Exclusive technology consulting and service agreement term	10 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, 2013	Dec. 31, 2012	Dec. 31, 2011
Common stock:
Balance, beginning of year	38,089	38,082	38,025
Issuance of common stock	237	257	307
Repurchase of common stock	0	(250)	(250)
Balance, end of year	38,326	38,089	38,082

Sohu.com Inc. Shareholders' Equity (Treasury Stock) (Details) (USD $) In Millions, except Share data, unless otherwise specified	12 Months Ended			24 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012
Equity, Class of Treasury Stock [Line Items]
Shares repurchased	0	250,000	250,000
Total consideration for combined share purchase program				$ 54.9
Sohu.com Inc [Member] \| Common Stock [Member]
Equity, Class of Treasury Stock [Line Items]
Shares repurchased	0			500,000
Changyou [Member] \| ADS [Member]
Equity, Class of Treasury Stock [Line Items]
Shares purchased by Sohu				750,000
Changyou [Member] \| Class A Ordinary Shares [Member]
Equity, Class of Treasury Stock [Line Items]
Shares purchased by Sohu				1,500,000

Sohu.com Inc. Shareholders' Equity (Sohu's 2000 Stock Incentive Plan, Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013 Sohu 2000 Stock Incentive Plan [Member]	Dec. 31, 2012 Sohu 2000 Stock Incentive Plan [Member]	Dec. 31, 2011 Sohu 2000 Stock Incentive Plan [Member]	Dec. 31, 2013 Sohu 2000 Stock Incentive Plan [Member] Ordinary Shares [Member]	Jan. 24, 2010 Sohu 2000 Stock Incentive Plan [Member] Ordinary Shares [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	$ 10,429,000	$ 13,966,000	$ 18,652,000	$ 2,200,000	$ 5,100,000	$ 10,100,000

Sohu.com Inc. Shareholders' Equity (Sohu's 2000 Stock Incentive Plan, Share Option Activity) (Details) (USD $)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

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

Share-based compensation expense

$ 10,429,000

$ 13,966,000

$ 18,652,000

Sohu 2000 Stock Incentive Plan [Member]

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

Share-based compensation expense

2,200,000

5,100,000

10,100,000

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

242,000

Number of Shares, Exercised

(94,000)

Number of Shares, Forfeited or expired

(1,000)

Number of Shares, Outstanding, Ending Balance

147,000

242,000

Number of Shares, Vested, Ending balance

147,000

Number of Shares, Exercisable, Ending balance

147,000

Weighted Average Exercise Price, Outstanding, Beginning balance

$ 19.36

Weighted Average Exercise Price, Exercised

$ 20.19

Weighted Average Exercise Price, Forfeited or expired

$ 11.00

Weighted Average Exercise Price, Outstanding, Ending balance

$ 18.87

$ 19.36

Weighted Average Exercise Price, Vested

$ 18.87

Weighted Average Exercise Price, Exercisable

$ 18.87

Weighted Average Remaining Contractual Life (Years), Outstanding, Beginning balance

1.91

Weighted Average Remaining Contractual Life (Years), Outstanding, Ending balance

1.39

1.91

Weighted Average Remaining Contractual Life (Years), Vested

1.39

Weighted Average Remaining Contractual Life (Years), Exercisable

1.39

Aggregate Intrinsic Value, Outstanding, Beginning balance

6,781,000

^[1]

Aggregate Intrinsic Value, Outstanding, Ending balance

7,958,000

^[1]

6,781,000

^[1]

Aggregate Intrinsic Value, Vested

7,958,000

^[1]

Aggregate Intrinsic Value, Exercisable

7,958,000

^[1]

Closing stock price

$ 72.93

Total intrinsic value of share options

3,500,000

Number of options granted in period

Share-based compensation expense

Total cash received from the exercise of share options

$ 1,900,000

$ 800,000

$ 1,600,000

[1]	The aggregate intrinsic value in the preceding table represents the difference between Sohu's closing stock price of $72.93 on December 31, 2013 and the exercise price of share options. The total intrinsic value of share options exercised for the year ended December 31, 2013 was $3.5 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, 2013
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of Options Outstanding	147
Options Exercisable, Number of Options Exercisable	147
$15.40 - $17.00 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of Options Outstanding	45
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	1.22
Options Outstanding, Weighted Average Exercise Price	$ 16.72
Options Exercisable, Number of Options Exercisable	45
Options Exercisable, Weighted Average Exercise Price	$ 16.72
$17.65 - $17.79 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of Options Outstanding	52
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	1.37
Options Outstanding, Weighted Average Exercise Price	$ 17.70
Options Exercisable, Number of Options Exercisable	52
Options Exercisable, Weighted Average Exercise Price	$ 17.70
$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	50
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	1.56
Options Outstanding, Weighted Average Exercise Price	$ 22.03
Options Exercisable, Number of Options Exercisable	50
Options Exercisable, Weighted Average Exercise Price	$ 22.03

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, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 10,429,000	$ 13,966,000	$ 18,652,000
Sohu 2000 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	2,200,000	5,100,000	10,100,000
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	255
Number of Units, Granted	0
Number of Units, Vested	(127)
Number of Units, Forfeited	(5)
Number of Units, Unvested, Ending balance	123	255
Number of Units, Expected to vest thereafter	92
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
Weighted-Average Grant-Date Fair Value, Unvested, Ending balance	$ 61.27	$ 61.27
Weighted-Average Grant-Date Fair Value, Expected to vest thereafter	$ 61.27
Share-based compensation expense	2,200,000	5,100,000	10,100,000
Unrecognized compensation expenses	100,000
Unrecognized compensation expenses, weighted average period for recognition (in years)	0.25
Fair value of restricted share units vested	$ 6,200,000	$ 8,900,000	$ 14,900,000

Sohu.com Inc. Shareholders' Equity (Sohu's 2010 Stock Incentive Plan, Narrative) (Details) (USD $)	12 Months Ended						12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013 Sohu 2010 Stock Incentive Plan [Member]	Dec. 31, 2013 Sohu 2010 Stock Incentive Plan [Member] Ordinary Shares [Member]	Jul. 02, 2010 Sohu 2010 Stock Incentive Plan [Member] Ordinary Shares [Member]	Dec. 31, 2013 Sohu 2010 Stock Incentive Plan [Member] Restricted Share Units [Member] years	Dec. 31, 2012 Sohu 2010 Stock Incentive Plan [Member] Restricted Share Units [Member]	Dec. 31, 2011 Sohu 2010 Stock Incentive Plan [Member] Restricted Share Units [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					1,334,422
Share-based compensation expense	$ 10,429,000	$ 13,966,000	$ 18,652,000				$ 1,600,000	$ 900,000	$ 1,200,000
Unrecognized compensation expenses							6,800,000
Unrecognized compensation expenses, weighted average period for recognition (in years)							1.31
Fair value of restricted share units vested							$ 1,000,000	$ 900,000	$ 700,000

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, 2013
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	5
Number of Units, Granted	135
Number of Units, Vested	(15)
Number of Units, Forfeited	(2)
Number of Units, Unvested, Ending balance	123
Number of Units, Expected to vest thereafter	90
Weighted-Average Grant-Date Fair Value, Unvested, Beginning balance	$ 70.88
Weighted-Average Grant-Date Fair Value, Granted	$ 81.30
Weighted-Average Grant-Date Fair Value, Vested	$ 51.08
Weighted-Average Grant-Date Fair Value, Forfeited	$ 70.88
Weighted-Average Grant-Date Fair Value, Unvested, Ending balance	$ 84.82
Weighted-Average Grant-Date Fair Value, Expected to vest thereafter	$ 84.82

Sohu.com Inc. Shareholders' Equity (Changyou.com Limited Share-based Awards) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013 Changyou [Member]	Dec. 31, 2012 Changyou [Member]	Dec. 31, 2011 Changyou [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, 2011 Changyou [Member] Changyou's 2008 Share Incentive Plan [Member]	Dec. 31, 2013 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, 2013 Changyou [Member] Changyou's 2008 Share Incentive Plan [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			4,823,552
Share-based compensation expense	$ 10,429,000	$ 13,966,000	$ 18,652,000	$ 1,195,000	$ 3,366,000	$ 5,546,000	$ 1,200,000	$ 3,400,000	$ 5,500,000

Sohu.com Inc. Shareholders' Equity (Share-based Awards Granted before Changyou's Initial Public Offering, Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Feb. 28, 2009
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 10,429,000	$ 13,966,000	$ 18,652,000
Changyou [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	1,195,000	3,366,000	5,546,000
Changyou [Member] \| Changyou's Share-based Awards Granted in January and April 2008 [Member] \| Ordinary Shares and Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	0	72,000	900,000
Fair value of equity instruments fully vested	0	34,900,000	52,800,000
Changyou [Member] \| Changyou's Share-based Awards Granted in February 2009 [Member] \| Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	(300,000)	300,000	600,000
Fair value of equity instruments fully vested	1,100,000	1,200,000	1,600,000
Fair value of restricted share units per share (in dollars per share)	$ 8.00			$ 8.00
Unrecognized compensation expenses	$ 0

Sohu.com Inc. Shareholders' Equity (Share-based Awards Granted before Changyou's Initial Public Offering, Restricted Share Unit Activity) (Details) (Changyou [Member], Changyou's Share-based Awards Granted in February 2009 [Member], Restricted Share Units [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Feb. 28, 2009
Changyou [Member] \| Changyou's Share-based Awards Granted in February 2009 [Member] \| Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Units, Unvested, Beginning balance	81
Number of Units, Granted	0
Number of Units, Vested	(81)
Number of Units, Forfeited	0
Number of Units, Unvested, Ending balance	0
Number of Units, Expected to vest thereafter	0
Weighted-Average Grant-Date Fair Value, Unvested, Beginning balance		$ 8.00	$ 8.00
Weighted-Average Grant-Date Fair Value, Vested	$ 8.00

Sohu.com Inc. Shareholders' Equity (Share-based Awards Granted after Changyou's Initial Public Offering, Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 10,429,000	$ 13,966,000	$ 18,652,000
Changyou [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	1,195,000	3,366,000	5,546,000
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]
Number of units granted	1,627,552
Award vesting period	4 years
Share-based compensation expense	1,500,000	3,100,000	4,100,000
Unrecognized compensation expenses	1,300,000
Unrecognized compensation expenses, weighted average period for recognition (in years)	1.03
Fair value of restricted share units vested	$ 5,500,000	$ 4,800,000	$ 6,300,000

Sohu.com Inc. Shareholders' Equity (Share-based Awards Granted after Changyou's Initial Public Offering, 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, 2013
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	526
Number of Units, Granted	78
Number of Units, Vested	(375)
Number of Units, Forfeited	(11)
Number of Units, Unvested, Ending balance	218
Number of Units, Expected to vest thereafter	205
Weighted-Average Grant-Date Fair Value, Unvested, Beginning balance	$ 13.30
Weighted-Average Grant-Date Fair Value, Granted	$ 14.40
Weighted-Average Grant-Date Fair Value, Vested	$ 12.87
Weighted-Average Grant-Date Fair Value, Forfeited	$ 12.88
Weighted-Average Grant-Date Fair Value, Unvested, Ending balance	$ 14.46
Weighted-Average Grant-Date Fair Value, Expected to vest thereafter	$ 14.47

Sohu.com Inc. Shareholders' Equity (Sogou 2010 Share Incentive Plan, Narrative) (Details) (USD $)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

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

Share-based compensation expense

$ 10,429,000

$ 13,966,000

$ 18,652,000

Sogou [Member]

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

Accumulated number of share options vested and exercised

20,470,000

Share-based compensation expense

5,435,000

^[1]

4,548,000

^[1]

1,781,000

^[1]

Sogou [Member] | Sogou 2010 Share Incentive Plan [Member]

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

Accumulated number of share options vested and exercised

19,245,000

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 authorized for issuance

36,000,000

Maximum term of share rights granted under share incentive plan

10 years

Plan expiration date

Oct. 19, 2020

Accumulated number of options issued

35,342,750

Share-based compensation expense

3,100,000

3,900,000

1,500,000

Unrecognized compensation expenses

$ 800,000

Unrecognized compensation expenses, weighted average period for recognition (in years)

0.5

Sogou [Member] | Sogou 2010 Share Incentive Plan [Member] | Stock Options [Member] | Vesting upon Service Period and Achievement of Performance Targets [Member]

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

Accumulated number of options issued

23,112,750

Installments of share options issued

four equal installments

Number of options for which performance targets had been set

15,757,900

Number of options vested and exercisable

12,847,638

Accumulated number of share options vested and exercised

10,034,525

Sogou [Member] | Sogou 2010 Share Incentive Plan [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]

Accumulated number of options issued

8,270,000

Installments of share options issued

four or five equal installments

Sogou [Member] | Sogou 2010 Share Incentive Plan [Member] | Stock Options [Member] | Vesting upon First Anniversary of Occurrence of Certain Events [Member]

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

Accumulated number of options issued

3,960,000

Installments of share options issued

four equal installments

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

[1]	Compensation expense for Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses was also included.

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 $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 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	6,345
Number of Shares, Granted	17,076
Number of Shares, Exercised	(5,340)
Number of Shares, Forfeited or expired	(128)
Number of Shares, Outstanding, Ending Balance	17,953
Number of Shares, Vested, Ending balance, and expected to vest thereafter	5,666
Number of Shares, Exercisable, Ending balance	2,813
Weighted Average Exercise Price, Outstanding, Beginning balance	$ 0.001
Weighted Average Exercise Price, Granted	$ 0.264
Weighted Average Exercise Price, Exercised	$ 0.001
Weighted Average Exercise Price, Forfeited or expired	$ 0.001
Weighted Average Exercise Price, Outstanding, Ending balance	$ 0.251
Weighted Average Remaining Contractual Life (Years), Outstanding, Ending balance	8.65

Sohu.com Inc. Shareholders' Equity (Sogou 2010 Share Incentive Plan, Share Option Assumptions) (Details) (Sogou [Member], Sogou 2010 Share Incentive Plan [Member], USD $)	12 Months Ended
	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average expected option life	10 years
Dividend yield	0.00%
Fair value	$ 0.67
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average risk-free interest rate	2.87%
Exercise multiple	3
Expected forfeiture rate (Post-vesting)	6.00%
Volatility rate	49.00%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average risk-free interest rate	2.10%
Exercise multiple	2
Expected forfeiture rate (Post-vesting)	1.30%
Volatility rate	47.00%

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, 2013

Dec. 31, 2012

Dec. 31, 2011

Apr. 14, 2011

Sogou [Member]

Dec. 31, 2013

Sogou [Member]

Dec. 31, 2012

Sogou [Member]

Dec. 31, 2011

Sogou [Member]

Dec. 31, 2013

Sogou [Member]

Management Sogou Share Option Arrangement [Member]

years

Dec. 31, 2012

Sogou [Member]

Management Sogou Share Option Arrangement [Member]

Dec. 31, 2011

Sogou [Member]

Management Sogou Share Option Arrangement [Member]

Mar. 31, 2011

Sogou [Member]

Management Sogou Share Option Arrangement [Member]

Dec. 31, 2013

Sogou [Member]

Management Sogou Share Option Arrangement [Member]

Vesting upon Service Period and Achievement of Performance Targets [Member]

Dec. 31, 2013

Sogou [Member]

Management Sogou Share Option Arrangement [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.com Inc

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

Accumulated number of shares issued

11,378,500

8,978,500

2,400,000

Installments of share options issued

four equal installments

five equal installments

Number of options for which performance targets had been set

6,585,750

Number of options vested and exercisable

5,845,625

Share-based compensation expense

10,429,000

13,966,000

18,652,000

5,435,000

^[1]

4,548,000

^[1]

1,781,000

^[1]

700,000

300,000

Unrecognized compensation expenses

$ 100,000

$ 0

Unrecognized compensation expenses, weighted average period for recognition (in years)

0.38

[1]	Compensation expense for Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses was also included.

Sohu.com Inc. Shareholders' Equity (Sogou's Share-based Awards to Sohu Management, Share Option Activity) (Details) (Sogou [Member], Management Sogou Share Option Arrangement [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 years
Sogou [Member] \| Management Sogou Share Option Arrangement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding, Beginning Balance	2,178
Number of Shares, Granted	4,638
Number of Shares, Exercised	(2,936)
Number of Shares, Forfeited or expired	0
Number of Shares, Outstanding, Ending Balance	3,880
Number of Shares, Vested, Ending balance, and expected to vest thereafter	1,477
Number of Shares, Exercisable, Ending balance	740
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, Outstanding, Ending balance	$ 0.625
Weighted Average Remaining Contractual Life (Years), Outstanding, Ending balance	8.49

Sohu.com Inc. Shareholders' Equity (Sogou's Share-based Awards to Sohu Management, Share Option Assumptions) (Details) (Sogou [Member], Management Sogou Share Option Arrangement [Member], USD $)	12 Months Ended
	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average expected option life	10 years
Dividend yield	0.00%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average risk-free interest rate	2.87%
Exercise multiple	3
Expected forfeiture rate (Post-vesting)	8.00%
Volatility rate	48.00%
Fair value	$ 0.38
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average risk-free interest rate	2.10%
Exercise multiple	2
Expected forfeiture rate (Post-vesting)	0.00%
Volatility rate	47.00%
Fair value	$ 0.27

Sohu.com Inc. Shareholders' Equity (Sogou Inc. Share-based Awards, Option Modification) (Details) (Sogou [Member], USD $)	6 Months Ended
	Jun. 30, 2013	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional share-based compensation expense due to modification	$ 0
Accumulated number of share options vested and exercised		20,470,000
Sogou 2010 Share Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accumulated number of share options vested and exercised		19,245,000
Management Sogou Share Option Arrangement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accumulated number of share options vested and exercised		1,225,000

Sohu.com Inc. Shareholders' Equity (Tencent Share-based Awards Issued to Employees Transferred to Sogou with Soso Search-related Businesses) (Details) (USD $)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

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

Share-based compensation expense

$ 10,429,000

$ 13,966,000

$ 18,652,000

Sogou [Member]

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

Share-based compensation expense

5,435,000

^[1]

4,548,000

^[1]

1,781,000

^[1]

Sogou [Member] | Tencent [Member] | Tencent Share-based Awards Related to Soso [Member] | Restricted Share Units [Member]

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

Number of shares authorized for issuance

151,777

Share-based compensation expense

1,600,000

Unrecognized compensation expenses

$ 7,200,000

Unrecognized compensation expenses, weighted average period for recognition (in years)

3.1

[1]	Compensation expense for Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses was also included.

Business Transactions (Sogou Transactions, Sogou's Restructuring since 2010) (Details) (USD $) In Millions, unless otherwise specified	0 Months Ended			0 Months Ended		0 Months Ended		0 Months Ended
	Sep. 17, 2013 Sogou [Member] Series A Preferred Shares [Member]	Jun. 29, 2012 Sogou [Member] Alibaba [Member] Series A Preferred Shares [Member]	Oct. 22, 2010 Sogou [Member] Alibaba [Member] Series A Preferred Shares [Member]	Sep. 17, 2013 Sogou [Member] China Web [Member] Series A Preferred Shares [Member]	Oct. 22, 2010 Sogou [Member] China Web [Member] Series A Preferred Shares [Member]	Sep. 17, 2013 Sogou [Member] Photon [Member] Series A Preferred Shares [Member]	Oct. 22, 2010 Sogou [Member] Photon [Member] Series A Preferred Shares [Member]	Sep. 16, 2013 Sogou [Member] Tencent [Member]	Sep. 17, 2013 Sogou [Member] Sohu Search [Member] Series A Preferred Shares [Member]	Dec. 02, 2013 Sogou Information [Member] Tencent [Member]
Restructuring Cost and Reserve [Line Items]
Newly-issued Series A Preferred Shares, shares			24.0		14.4		38.4
Newly-issued Series A Preferred Shares, value			$ 15		$ 9		$ 24
Purchase of Series A Preferred Shares from Alibaba, shares		24.0
Purchase of Series A Preferred Shares from Alibaba, cash consideration		25.8
Cash proceeds from Tencent								448.0		1.5
Sogou special dividend paid to Series A Preferred Shareholders	$ 301			$ 97		$ 43			$ 161
Ownership percentage held by Tencent										45.00%

Business Transactions (Sogou Transactions, Sohu's Shareholding in Sogou) (Details) (Sogou [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013 Ordinary Shares and Preferred Shares [Member]	Dec. 31, 2013 Sohu [Member] Class A Ordinary Shares [Member]	Dec. 31, 2013 Sohu [Member] Series A Preferred Shares [Member]	Dec. 31, 2013 Sohu [Member] Series A Preferred Shares [Member] Repurchase Option [Member]	Dec. 31, 2013 Photon [Member] Series A Preferred Shares [Member]	Dec. 31, 2013 Photon [Member] Series A Preferred Shares [Member] Repurchase Option [Member]	Sep. 16, 2013 Photon [Member] Series A Preferred Shares [Member] Repurchase Option [Member]	Dec. 31, 2013 China Web [Member] Series A Preferred Shares [Member]	Dec. 31, 2013 China Web [Member] Series A Preferred Shares [Member] Repurchase Option [Member]	Sep. 16, 2013 China Web [Member] Series A Preferred Shares [Member] Repurchase Option [Member]	Dec. 31, 2013 China Web [Member] Series A Preferred Shares [Member] Put Option [Member]	Sep. 16, 2013 China Web [Member] Series A Preferred Shares [Member] Put Option [Member]	Dec. 31, 2013 Tencent [Member] Class A Ordinary Shares [Member]	Dec. 31, 2013 Tencent [Member] Non-voting Class B Ordinary Shares [Member]	Dec. 31, 2013 Tencent [Member] Series B Preferred Shares [Member]	Dec. 31, 2013 Various Employees of Sogou and Sohu [Member] Class A Ordinary Shares [Member]
Shareholding in Independently Listed Subsidiary [Line Items]
Shares, outstanding		370,771,908	134,107,750	24,000,000		38,400,000			14,400,000					6,757,875	79,368,421	65,431,579	8,306,283
Shares to be purchased by Sohu management and key employees			6,907,750
Option Agreement of Series A Preferred Shares, shares					24,000,000		6,400,000	6,400,000		14,400,000	14,400,000	14,400,000	14,400,000
Impact on Sohu's basic net income per share	$ 0

Business Transactions (Sogou Transactions, Terms of Preferred Shares of Sogou) (Details) (Sogou [Member], USD $)	12 Months Ended
	Dec. 31, 2013
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 Transactions (7Road Transactions) (Details) (USD $)	12 Months Ended		0 Months Ended
	Dec. 31, 2011	Dec. 31, 2013 Changyou [Member]	May 11, 2011 Changyou [Member] Shenzhen 7Road [Member]	Jun. 05, 2013 Changyou [Member] 7Road [Member]	Dec. 31, 2013 Changyou [Member] 7Road [Member]	Jun. 21, 2012 Changyou [Member] 7Road [Member]
Business Acquisition [Line Items]
Percentage of acquired equity interest			68.258%
Percentage of outstanding shares surrendered by chief executive officer						5.10%
Ownership percentage held by Changyou		68.00%				71.926%
Ownership percentage held by noncontrolling owners				28.074%
Aggregate cash consideration for purchase of noncontrolling interest of 7Road	$ 25,675,000			$ 78,000,000
Consideration already paid for purchase of noncontrolling interest of 7Road					76,000,000
Consideration to be settled for purchase of noncontrolling interest of 7Road					$ 2,000,000

Business Transactions (Changyou Transactions) (Details) (USD $) In Millions, except Share data, unless otherwise specified	12 Months Ended			0 Months Ended	12 Months Ended		0 Months Ended	12 Months Ended	0 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 21, 2012 Changyou [Member]	Dec. 31, 2013 Changyou [Member]	Dec. 31, 2013 Changyou [Member] Changyou Share Repurchase Program Authorized in 2013 [Member]	Aug. 06, 2012 Changyou [Member] ADS [Member]	Dec. 31, 2013 Changyou [Member] ADS [Member] Changyou Share Repurchase Program Authorized in 2013 [Member]	Aug. 06, 2012 Changyou [Member] Ordinary Shares [Member]	Dec. 31, 2013 Changyou [Member] Ordinary Shares [Member] Changyou Share Repurchase Program Authorized in 2013 [Member]	Dec. 31, 2013 Changyou [Member] Restricted Share Units [Member]
Restructuring Cost and Reserve [Line Items]
Number of ordinary shares represented by each ADS					2
Cash dividends per ordinary share, declared							$ 3.80		$ 1.90
Cash dividends paid to shareholders				$ 201
Cash dividends paid to Sohu				136
Share repurchase program, authorized amount						100
Share repurchase program, period in force						2 years
Share repurchase program, shares repurchased	0	250,000	250,000					590,500		1,181,000
Share repurchase program, aggregate cost						$ 17.3
Percentage of outstanding ordinary shares held by Sohu					68.00%
Percentage of voting power held by Sohu					83.00%
Number of restricted share units, outstanding											268,088
Impact on Sohu's basic net income per share											$ 0

Business Transactions (17173 Transactions) (Details) (Changyou [Member], Sohu.com Inc [Member], USD $)		12 Months Ended
	Nov. 29, 2011	Dec. 31, 2013 17173 Business [Member]	Dec. 15, 2011 17173 Business [Member]
Business Acquisition [Line Items]
Fixed cash consideration			$ 162,500,000
Non-competition period agreed with former noncontrolling shareholders of 7Road		5 years
Aggregate fees payable by Changyou to Sohu	30,000,000
Additional fees to aggregate fees payable	$ 5,000,000

Mezzanine Equity (Details) (USD $)	12 Months Ended			0 Months Ended
Mezzanine Equity (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	May 11, 2011 Changyou [Member] Shenzhen 7Road [Member]	Dec. 31, 2013 Changyou [Member] 7Road [Member]	Jun. 05, 2013 Changyou [Member] 7Road [Member]
Business Acquisition [Line Items]
Percentage of acquired equity interest				68.258%
Put option expiration year					2014
Excess of purchase price over the amount of mezzanine-classified noncontrolling interest in 7Road						$ 2,400,000
Accretion charge	$ 17,780,000	$ 11,196,000	$ 2,558,000

Business Combinations (Acquisition of Shi Ji Guang Su, Narrative) (Details) (Sogou [Member], Shi Ji Guang Su [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Sep. 16, 2013
Sogou [Member] \| Shi Ji Guang Su [Member]
Business Acquisition [Line Items]
Cash consideration		$ 27,600,000
Adjustment to goodwill	1,750,000
Payment of cash consideration	$ 3,300,000

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, 2013	Dec. 31, 2012	Dec. 31, 2011	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	208,795,000	159,215,000	158,905,000	4,157,000
Identifiable intangible assets acquired				5,686,000
Liabilities				(15,405,000)
Total				$ 27,618,000

Business Combinations (Acquisition of Focus Yiju, Narrative) (Details) (USD $)	12 Months Ended			0 Months Ended	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Aug. 08, 2011 Focus Yiju [Member]	Dec. 31, 2011 Focus Yiju [Member]
Business Acquisition [Line Items]
Percentage of acquired equity interest				100.00%
Fixed cash consideration				$ 3,110,000
Contingent consideration				2,200,000
Reversed contingent liability					2,200,000
Intangible assets impairment loss					3,400,000
Goodwill impairment loss	$ 0	$ 0	$ 23,300,000		$ 2,200,000

Business Combinations (Acquisition of Doyo, Narrative) (Details) (USD $)				0 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Nov. 29, 2013 Changyou [Member] Doyo [Member]	Dec. 31, 2013 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
Goodwill	208,795,000	159,215,000	158,905,000	7,626,000
Measurement period adjustment					$ 0

Business Combinations (Acquisition of Doyo, Allocation of Consideration of Assets Acquired and Liabilities Assumed Based on Fair Values) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Nov. 29, 2013 Changyou [Member] Doyo [Member]
Business Acquisition [Line Items]
Cash consideration				$ 6,521,000
Contingent consideration				4,785,000
Total consideration				11,306,000
Tangible assets				1,324,000
Identifiable intangible assets acquired				3,620,000
Goodwill	208,795,000	159,215,000	158,905,000	7,626,000
Liabilities assumed				(1,264,000)
Total				$ 11,306,000

Business Combinations (Acquisition of RaidCall Business, Narrative) (Details) (USD $)					0 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013 Changyou [Member]	Dec. 24, 2013 Changyou [Member] TalkTalk [Member]	Dec. 31, 2013 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 common shares newly issued by 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%
Ownership percentage held by Changyou				68.00%		73.50%
Charges for impairment of acquired intangible assets						0
Goodwill	208,795,000	159,215,000	158,905,000		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, 2013	Dec. 31, 2012	Dec. 31, 2011	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	208,795,000	159,215,000	158,905,000	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 $)	12 Months Ended			0 Months Ended	12 Months Ended				12 Months Ended		12 Months Ended				0 Months Ended	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	May 11, 2011 Changyou [Member] Shenzhen 7Road [Member]	Dec. 31, 2013 Changyou [Member] Shenzhen 7Road [Member]	Dec. 31, 2012 Changyou [Member] Shenzhen 7Road [Member]	Dec. 31, 2011 Changyou [Member] Shenzhen 7Road [Member]	Jun. 01, 2011 Changyou [Member] Shenzhen 7Road [Member]	Dec. 31, 2013 Changyou [Member] Shenzhen 7Road [Member] Completed Game [Member]	Jun. 01, 2011 Changyou [Member] Shenzhen 7Road [Member] Completed Game [Member]	Dec. 31, 2013 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]	Jun. 05, 2013 Changyou [Member] 7Road [Member]	Dec. 31, 2013 Changyou [Member] 7Road [Member]	Dec. 31, 2012 Changyou [Member] 7Road [Member]	Jun. 01, 2011 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								32,760,000										32,760,000
Charges for impairment of acquired intangible assets					0	600,000	0
Measurement Period Adjustment					0
Variable cash consideration, minimum								0										0
Fair value of contingent consideration								28,051,000										28,050,000
Indemnification assets involved								0										0
Changes of fair value of contingent consideration						2,200,000										0	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	158,905,000	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	25,675,000														78,000,000
Consideration already paid for purchase of noncontrolling interest of 7Road																76,000,000
Consideration to be settled for purchase of noncontrolling interest of 7Road																$ 2,000,000

Business Combinations (Acquisition of 7Road, Allocation of Consideration of Assets Acquired and Liabilities Assumed Based on Fair Values) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	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	208,795,000	159,215,000	158,905,000	103,366,000
Liabilities assumed				(8,983,000)
Fair value of noncontrolling interest and put option				(53,111,000)
Total				$ 96,309,000

Business Combinations (Acquisition of Shanghai Jingmao and Its Affiliate, Narrative) (Details) (USD $)	1 Months Ended		3 Months Ended	12 Months Ended
	Jan. 31, 2011	May 31, 2010	Mar. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Feb. 01, 2011
Business Acquisition [Line Items]
Goodwill impairment loss				$ 0	$ 0	$ 23,300,000
Changyou [Member] \| Shanghai Jingmao and its affiliate [Member]
Business Acquisition [Line Items]
Percentage of acquired equity interest	50.00%	50.00%
Consideration for the remaining 50% equity interests	3,000,000						3,036,000
Contingent consideration	1,000,000
Voting interest unilateral controlling	100.00%
Remeasured loss			613,000
Measurement Period Adjustment				0
Identifiable intangible assets acquired							10,101,000
Charges for impairment of acquired intangible assets				0	1,200,000	200,000
Goodwill impairment loss						5,200,000
Changyou [Member] \| Shanghai Jingmao and its affiliate [Member] \| Cinema Advertising Slot Rights [Member]
Business Acquisition [Line Items]
Identifiable intangible assets acquired	8,330,000
Estimated average weighted useful life				2 years
Changyou [Member] \| Shanghai Jingmao and its affiliate [Member] \| Partnership Relationship [Member]
Business Acquisition [Line Items]
Identifiable intangible assets acquired	1,035,000
Estimated average weighted useful life				2 years
Changyou [Member] \| Shanghai Jingmao and its affiliate [Member] \| Trade Name [Member]
Business Acquisition [Line Items]
Identifiable intangible assets acquired	502,000
Changyou [Member] \| Shanghai Jingmao and its affiliate [Member] \| Noncompete Agreements [Member]
Business Acquisition [Line Items]
Identifiable intangible assets acquired	126,000
Estimated average weighted useful life				2 years
Changyou [Member] \| Shanghai Jingmao and its affiliate [Member] \| Customer Lists [Member]
Business Acquisition [Line Items]
Identifiable intangible assets acquired	$ 108,000
Estimated average weighted useful life				2 years

Business Combinations (Acquisition of Shanghai Jingmao and Its Affiliate, Allocation of Consideration of Assets Acquired and Liabilities Assumed Based on Fair Values) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Feb. 01, 2011 Changyou [Member] Shanghai Jingmao and its affiliate [Member]	Jan. 31, 2011 Changyou [Member] Shanghai Jingmao and its affiliate [Member]
Business Acquisition [Line Items]
Fair value of previously held 50% equity interests				$ 2,704,000
Consideration for the remaining 50% equity interests				3,036,000	3,000,000
Total consideration				5,740,000
Tangible assets				9,514,000
Identifiable intangible assets acquired				10,101,000
Goodwill	208,795,000	159,215,000	158,905,000	5,147,000
Liabilities assumed				(19,022,000)
Total				$ 5,740,000

Noncontrolling Interest (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	$ 510,015	$ 230,994
Net income attributable to noncontrolling interest in consolidated statements of comprehensive income	82,044	78,837	63,044
Changyou [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	307,898	203,995
Percentage of noncontrolling interest recognized in consolidated balance sheets	32.00%	32.00%
Net income attributable to noncontrolling interest in consolidated statements of comprehensive income	87,289	89,625	65,759
Percentage of net income attributable to noncontrolling interest recognized in consolidated statements of comprehensive income	32.00%	32.00%	30.00%
Sogou [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	199,059	24,645
Net income attributable to noncontrolling interest in consolidated statements of comprehensive income	$ (5,884)	$ (10,905)	$ (2,880)

Noncontrolling Interest (Noncontrolling Interest in Consolidated Balance Sheets) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	$ 510,015	$ 230,994
Changyou [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	307,898	203,995
Sogou [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	199,059	24,645
Others [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	$ 3,058	$ 2,354

Noncontrolling Interest (Noncontrolling Interest in Consolidated Statements of Comprehensive Income) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Noncontrolling Interest [Line Items]
Net income attributable to noncontrolling interest in consolidated statements of comprehensive income	$ 82,044	$ 78,837	$ 63,044
Changyou [Member]
Noncontrolling Interest [Line Items]
Net income attributable to noncontrolling interest in consolidated statements of comprehensive income	87,289	89,625	65,759
Sogou [Member]
Noncontrolling Interest [Line Items]
Net income attributable to noncontrolling interest in consolidated statements of comprehensive income	(5,884)	(10,905)	(2,880)
Others [Member]
Noncontrolling Interest [Line Items]
Net income attributable to noncontrolling interest in consolidated statements of comprehensive income	$ 639	$ 117	$ 165

Net Income per Share (Narrative) (Details) (USD $) Share data in Millions, unless otherwise specified	12 Months Ended			0 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 17, 2013 Sogou [Member] Series A Preferred Shares [Member]	Jun. 29, 2012 Sogou [Member] Alibaba [Member] Series A Preferred Shares [Member]
Schedule of Calculation of Numerator and Denominator in Earnings Per Share [Line Items]
Purchase of Series A Preferred Shares from Alibaba, shares					24.0
Deemed dividend					$ 14,200,000
Special dividend distributed to holders of Series A Preferred Shares other than Sohu	139,700,000	0	0	139,700,000
Special dividend distributed to holders of Series A Preferred Shares other than Sohu, contributed by Sohu				$ 82,400,000

Net Income per Share (Calculation of Sohu Group's Basic and Diluted Net Income per Share) (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Numerator:
Net income /(loss) attributable to Sohu.com Inc., basic (after subtracting the dividend or deemed dividend to noncontrolling Sogou Series A Preferred shareholders)	$ (15,298)	$ 72,940	$ 162,741
Effect of dilutive securities:
Net income /(loss) attributable to Sohu.com Inc., diluted	(18,262)	63,858	152,528
Denominator:
Weighted average basic common shares outstanding	38,255	38,038	38,216
Effect of dilutive securities:
Share options and restricted share units	247	354	545
Weighted average diluted common shares outstanding	38,502	38,392	38,761
Basic net income /(loss) per share attributable to Sohu.com Inc.	$ (0.40)	$ 1.92	$ 4.26
Diluted net income /(loss) per share attributable to Sohu.com Inc.	$ (0.47)	$ 1.66	$ 3.93
Changyou [Member]
Effect of dilutive securities:
Incremental dilution	(826)	(2,453)	(6,777)
Sogou [Member]
Effect of dilutive securities:
Incremental dilution	$ (2,138)	$ (6,629)	$ (3,436)

Profit Appropriation (Details) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Profit Appropriation [Line Items]
Amount of profits appropriated to the general reserve fund and the statutory surplus fund	$ 3.0	$ 0.4	$ 23.6
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, 2013	Dec. 31, 2012	Dec. 31, 2011
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]
Concentration Risk [Line Items]
Percentage of concentration risk	33.00%
Additional characteristic of concentration risk	a single massively multi-player online role-playing game called TLBB
Product Risk [Member] \| Online Game Revenue [Member]
Concentration Risk [Line Items]
Percentage of concentration risk	70.00%
Additional characteristic of concentration risk	a single massively multi-player online role-playing game called TLBB
Credit risk [Member] \| Cash and Cash Equivalents [Member]
Concentration Risk [Line Items]
Percentage of concentration risk	48.00%	74.00%
Additional characteristic of concentration risk	held in 16 financial institutions in China	held in 14 financial institutions in China
Maximum percentage of Sohu's cash and bank deposits in any single financial institution	25.00%	28.00%

- Definition

For an entity that discloses a concentration risk as a percentage of some financial balance or benchmark, this item identifies a second characteristic of the concentration. For example, "Europe" is the second characteristic in the phrase: "net assets in Europe are 70% of total net assets".

+ References+ Details

Subsequent Events (Details) (Subsequent Event [Member], Changyou [Member], Changyou Incentive Plan Approved in 2014 [Member])	12 Months Ended
	Dec. 31, 2013
Subsequent Event [Member] \| Changyou [Member] \| Changyou Incentive Plan Approved in 2014 [Member]
Subsequent Event [Line Items]
Maximum term of employee incentive plans	P10Y
Maximum percentage of annual adjusted net profits authorized to distribute to eligible employees	10.00%
Maximum percentage of adjusted net profits of specified projects authorized to distribute to eligible employees	20.00%

Schedule I - Condensed Financial Information of Registrant (Condensed Balance Sheets) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
ASSETS
Cash and cash equivalents	$ 1,287,288	$ 833,535	$ 732,607	$ 678,389
Prepaid and other current assets	132,002	55,761
Total current assets	2,051,555	1,238,283
Total assets	2,998,715	2,082,637
LIABILITIES AND SHAREHOLDERS' EQUITY
Accrued liabilities	227,018	117,029
Total current liabilities	1,114,409	556,793
Shareholders' equity:
Common stock: $0.001 par value per share (75,400 share authorized; 38,326 shares and 38,089 shares, respectively, issued and outstanding as of December 31, 2013 and 2012)	44	44
Additional paid-in capital	601,633	378,311
Treasury stock (5,889 shares as of both December 31, 2013 and 2012)	(143,858)	(143,858)
Accumulated other comprehensive income	116,304	79,542
Retained earnings	752,582	770,184
Total shareholders' equity	1,326,705	1,084,223
Total liabilities and shareholders' equity	2,998,715	2,082,637
Sohu.com Inc [Member]
ASSETS
Cash and cash equivalents	35,659	22,858	13,589	5,229
Prepaid and other current assets	194	500
Due from subsidiaries and variable interest entities	3,806	3,806
Total current assets	39,659	27,164
Interests in subsidiaries and variable interest entities	1,294,104	1,060,872
Total assets	1,333,763	1,088,036
LIABILITIES AND SHAREHOLDERS' EQUITY
Accrued liabilities	7,058	3,813
Total current liabilities	7,058	3,813
Shareholders' equity:
Common stock: $0.001 par value per share (75,400 share authorized; 38,326 shares and 38,089 shares, respectively, issued and outstanding as of December 31, 2013 and 2012)	44	44
Additional paid-in capital	601,633	378,311
Treasury stock (5,889 shares as of both December 31, 2013 and 2012)	(143,858)	(143,858)
Accumulated other comprehensive income	116,304	79,542
Retained earnings	752,582	770,184
Total shareholders' equity	1,326,705	1,084,223
Total liabilities and shareholders' equity	$ 1,333,763	$ 1,088,036

Schedule I - Condensed Financial Information of Registrant (Condensed Balance Sheets) (Parenthetical) (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Condensed Financial 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)	38,326	38,089	38,082	38,025
Treasury stock, shares (in shares)	5,889	5,889
Sohu.com Inc [Member]
Condensed Financial 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)	38,326	38,089
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, 2013	Dec. 31, 2012	Dec. 31, 2011
Condensed Financial Statements, Captions [Line Items]
Revenues	$ 1,400,274	$ 1,067,201	$ 852,087
Cost of revenues	480,050	369,658	240,347
Gross profit	920,224	697,543	611,740
Operating expenses:
General and administrative	108,970	75,243	59,126
Operating loss	183,481	223,299	254,299
Other expense	12,721	5,422	9,799
Interest income	27,829	25,277	15,800
Income before income tax expense	217,371	253,363	274,895
Income tax expense	50,422	76,171	46,552
Net income	(15,298)	72,940	162,741
Comprehensive income	21,464	76,263	200,732
Sohu.com Inc [Member]
Condensed Financial Statements, Captions [Line Items]
Revenues	0	0	0
Cost of revenues	0	0	0
Gross profit	0	0	0
Operating expenses:
General and administrative	10,747	5,316	5,474
Operating loss	(10,747)	(5,316)	(5,474)
Equity in profit of subsidiaries and variable interest entities	90,676	98,478	170,880
Other expense	0	158	0
Interest income	36	18	82
Income before income tax expense	79,965	93,338	165,488
Income tax expense	12,840	6,179	2,747
Net income	67,125	87,159	162,741
Other comprehensive income	36,763	3,323	37,991
Comprehensive income	$ 103,888	$ 90,482	$ 200,732

Schedule I - Condensed Financial Information of Registrant (Condensed Statements of Cash Flows) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net income	$ 166,949	$ 177,192	$ 228,343
Adjustments to reconcile net income to net cash used in operating activities:
Excess tax benefits from share-based payment arrangements	0	(5,591)	(3,011)
Share-based compensation expense	10,429	13,966	18,652
Others	(1,288)	(1,183)	(1,647)
Changes in current assets and liabilities:
Prepaid and other current assets	(51,172)	2,807	(6,253)
Taxes payable	20,967	5,804	(3,095)
Accrued liabilities	95,394	35,029	23,857
Net cash used in operating activities	403,933	402,587	370,453
Cash flows from investing activities:
Net cash provided by investing activities	(441,629)	(432,595)	(305,781)
Cash flows from financing activities:
Repurchase of common stock	0	(12,566)	(16,601)
Issuance of common stock	1,915	790	1,559
Excess tax benefits from share-based payment arrangements	0	5,591	3,011
Net cash provided by /(used in) financing activities	470,341	128,717	(36,759)
Net increase in cash and cash equivalents	453,753	100,928	54,218
Cash and cash equivalents at beginning of year	833,535	732,607	678,389
Cash and cash equivalents at end of year	1,287,288	833,535	732,607
Sohu.com Inc [Member]
Cash flows from operating activities:
Net income	67,125	87,159	162,741
Adjustments to reconcile net income to net cash used in operating activities:
Investment income from subsidiaries and variable interest entities	(90,676)	(98,478)	(170,880)
Excess tax benefits from share-based payment arrangements	0	(5,591)	(3,011)
Share-based compensation expense	886	1,325	1,599
Others	0	118	0
Changes in current assets and liabilities:
Prepaid and other current assets	206	111	(95)
Taxes payable	2,771	5,354	2,782
Accrued liabilities	574	(259)	610
Net cash used in operating activities	(19,114)	(10,261)	(6,254)
Cash flows from investing activities:
Net cash repatriated from subsidiaries	0	7,706	22,418
Dividend received	30,000	18,009	4,227
Net cash provided by investing activities	30,000	25,715	26,645
Cash flows from financing activities:
Repurchase of common stock	0	(12,566)	(16,601)
Issuance of common stock	1,915	790	1,559
Excess tax benefits from share-based payment arrangements	0	5,591	3,011
Net cash provided by /(used in) financing activities	1,915	(6,185)	(12,031)
Net increase in cash and cash equivalents	12,801	9,269	8,360
Cash and cash equivalents at beginning of year	22,858	13,589	5,229
Cash and cash equivalents at end of year	$ 35,659	$ 22,858	$ 13,589

Notes to Schedule I - Condensed Financial Information of Sohu.com Inc. (Details)	12 Months Ended
	Dec. 31, 2013
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]	Jun. 24, 2011 All Honest International Limited [Member]	Jun. 24, 2011 All Honest International Limited [Member] Sohu.com Inc [Member]	Jun. 24, 2011 All Honest International Limited [Member] Sohu.com Limited [Member]
Cash Dividend Distribution [Line Items]
Cash dividends paid to Sohu	$ 30	$ 10	$ 136
Cash dividends per share, declared						$ 1.90	$ 3.80
Cash dividends paid to shareholders			$ 201	$ 8	$ 128			$ 70	$ 4	$ 66

Advertising Expenses (Details) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Advertising Expenses [Abstract]
Advertising Expenses	$ 193.5	$ 104.9	$ 83.6

VIEs (VIE Not Consolidated within Sohu Group) (Details) (VIE Not Consolidated within Sohu Group [Member], USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013
VIE Not Consolidated within Sohu Group [Member]
Variable Interest Entity [Line Items]
Purchase price	$ 1.6
Percentage of acquired equity interest	25.00%