Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 31, 2014
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1
Entity Registrant Name	SOHU COM INC
Entity Central Index Key	0001104188
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	38,470,816

Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
ASSETS
Cash and cash equivalents	$ 1,144,425	$ 1,287,288
Restricted time deposits	372,101	393,087
Short-term investments	0	2,827
Investments in debt securities	0	82,009
Accounts receivable, net	144,485	154,342
Prepaid and other current assets	132,577	132,002
Total current assets	1,793,588	2,051,555
Fixed assets, net	553,664	564,442
Goodwill	208,033	208,795
Intangible assets, net	104,023	107,108
Restricted time deposits	9,305	40,961
Prepaid non-current assets	8,983	9,527
Other assets	21,278	16,327
Total assets	2,698,874	2,998,715
LIABILITIES
Accounts payable (including accounts payable of consolidated variable interest entities ("VIEs") without recourse to the Company of $13,281 and $16,167, respectively, as of March 31, 2014 and December 31, 2013)	132,919	125,896
Accrued liabilities (including accrued liabilities of consolidated VIEs without recourse to the Company of $74,620 and $79,041, respectively, as of March 31, 2014 and December 31, 2013)	210,018	227,018
Receipts in advance and deferred revenue (including receipts in advance and deferred revenue of consolidated VIEs without recourse to the Company of $44,976 and $60,140, respectively, as of March 31, 2014 and December 31, 2013)	103,517	113,328
Accrued salary and benefits (including accrued salary and benefits of consolidated VIEs without recourse to the Company of $2,850 and $3,241, respectively, as of March 31, 2014 and December 31, 2013)	100,022	90,901
Taxes payable (including taxes payable of consolidated VIEs without recourse to the Company of $6,915 and $7,616, respectively, as of March 31, 2014 and December 31, 2013)	38,289	48,324
Deferred tax liabilities (including deferred tax liabilities of consolidated VIEs without recourse to the Company of $3 and $3, respectively, as of March 31, 2014 and December 31, 2013)	20,026	18,813
Short-term bank loans (including short-term bank loans of consolidated VIEs without recourse to the Company of nil as of both March 31, 2014 and December 31, 2013)	257,000	410,331
Other short-term liabilities (including other short-term liabilities of consolidated VIEs without recourse to the Company of $19,080 and $253,933, respectively, as of March 31, 2014 and December 31, 2013)	64,171	79,798
Total current liabilities	925,962	1,114,409
Long-term accounts payable (including long-term accounts payable of consolidated VIEs without recourse to the Company of $1,551 and $1,621 as of March 31, 2014 and December 31, 2013)	5,226	6,252
Long-term taxes payable (including long-term taxes payable of consolidated VIEs without recourse to the Company of nil as of both March 31, 2014 and December 31, 2013)	24,820	24,835
Deferred tax liabilities (including deferred tax liabilities of consolidated VIEs without recourse to the Company of $3,453 and $3,777, respectively, as of March 31, 2014 and December 31, 2013)	11,701	12,337
Contingent consideration (including contingent consideration of consolidated VIEs without recourse to the Company of $4,243 and $4,162, respectively, as of March 31, 2014 and December 31, 2013)	4,243	4,162
Total long-term liabilities	45,990	47,586
Total liabilities	971,952	1,161,995
Commitments and contingencies
SHAREHOLDERS' EQUITY
Common stock: $0.001 par value per share (75,400 shares authorized; 38,471 shares and 38,326 shares, respectively, issued and outstanding as of March 31, 2014 and December 31, 2013)	44	44
Additional paid-in capital	634,695	601,633
Treasury stock (5,889 shares as of both March 31, 2014 and December 31, 2013)	(143,858)	(143,858)
Accumulated other comprehensive income	107,171	116,304
Retained earnings	673,728	752,582
Total Sohu.com Inc. shareholders' equity	1,271,780	1,326,705
Noncontrolling interest	455,142	510,015
Total shareholders' equity	1,726,922	1,836,720
Total liabilities and shareholders' equity	$ 2,698,874	$ 2,998,715

Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Accounts payable	$ 132,919	$ 125,896
Accrued liabilities	210,018	227,018
Receipts in advance and deferred revenue	103,517	113,328
Accrued salary and benefits	100,022	90,901
Taxes payable	38,289	48,324
Deferred tax liabilities	20,026	18,813
Short-term bank loans	257,000	410,331
Other short-term liabilities	64,171	79,798
Long-term accounts payable	5,226	6,252
Long-term taxes payable	24,820	24,835
Deferred tax liabilities	11,701	12,337
Contingent consideration	4,243	4,162
Common stock, par value per share (in US dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	75,400	75,400
Common stock, shares outstanding (in shares)	38,471	38,326
Treasury stock, shares (in shares)	5,889	5,889
Consolidated VIEs [Member]
Accounts payable	13,281	16,167
Accrued liabilities	74,620	79,041
Receipts in advance and deferred revenue	44,976	60,140
Accrued salary and benefits	2,850	3,241
Taxes payable	6,915	7,616
Deferred tax liabilities	3	3
Short-term bank loans	0	0
Other short-term liabilities	19,080	253,933
Long-term accounts payable	1,551	1,621
Long-term taxes payable	0	0
Deferred tax liabilities	3,453	3,777
Contingent consideration	$ 4,243	$ 4,162

Consolidated Statements of Comprehensive Income (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Revenues:
Brand advertising	$ 111,103	$ 80,237
Search and others	64,309	36,052
Subtotal of online advertising revenues	175,412	116,289
Online games	163,388	167,421
Others	26,515	23,886
Total revenues	365,315	307,596
Cost of revenues:
Brand advertising	64,140	44,878
Search and others	31,737	20,792
Subtotal of cost of online advertising revenues	95,877	65,670
Online games	26,586	22,650
Others	16,035	15,209
Total cost of revenues	138,498	103,529
Gross profit	226,817	204,067
Operating expenses:
Product development	117,722	51,819
Sales and marketing	142,354	58,723
General and administrative	35,354	22,589
Total operating expenses	295,430	133,131
Operating profit /(loss)	(68,613)	70,936
Other income	3,750	2,531
Interest income	8,457	6,701
Exchange difference	578	(1,985)
Income /(loss) before income tax expense	(55,828)	78,183
Income tax expense	214	20,018
Net income /(loss)	(56,042)	58,165
Less: Net income /(loss) attributable to the mezzanine-classified noncontrolling interest shareholders	0	10,668
Net income /(loss) attributable to the noncontrolling interest shareholders	(4,935)	23,066
Deemed dividend to noncontrolling Sogou Series A Preferred shareholders	27,747	0
Net income /(loss) attributable to Sohu.com Inc.	(78,854)	24,431
Net income /(loss)	(56,042)	58,165
Other comprehensive income /(loss): Foreign currency translation adjustment, net of tax	(12,824)	4,803
Comprehensive income /(loss)	(68,866)	62,968
Less: Comprehensive income /(loss) attributable to the mezzanine-classified noncontrolling interest shareholders	0	10,668
Comprehensive income /(loss) attributable to noncontrolling interest shareholders	(8,626)	24,132
Deemed dividend to noncontrolling Sogou Series A Preferred shareholders	27,747	0
Comprehensive income /(loss) attributable to Sohu.com Inc.	$ (87,987)	$ 28,168
Basic net income /(loss) per share attributable to Sohu.com Inc. (in US dollars per share)	$ (2.05)	$ 0.64
Shares used in computing basic net income /(loss) per share attributable to Sohu.com Inc. (in shares)	38,411	38,169
Diluted net income /(loss) per share attributable to Sohu.com Inc. (in US dollars per share)	$ (2.05)	$ 0.60
Shares used in computing diluted net income /(loss) per share attributable to Sohu.com Inc. (in shares)	38,411	38,429

Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:
Net income	$ (56,042)	$ 58,165
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	19,274	11,169
Share-based compensation expense	5,240	1,086
Amortization of intangible assets and purchased video content in prepaid expense	28,436	16,064
Impairment of intangible assets	140	428
Provision for allowance for doubtful accounts	39	111
Investment income from investments in debt securities	(1,370)	(1,355)
Change in fair value of put option	(2,304)	0
Others	148	(714)
Changes in assets and liabilities, net of acquisition:
Accounts receivable	8,781	(17,688)
Prepaid and other assets	(840)	(7,538)
Accounts payable	11,401	(2,170)
Receipts in advance and deferred revenue	(9,171)	(7,828)
Taxes payable	(9,900)	3,541
Deferred tax	(8,567)	2,009
Accrued and other short-term liabilities	(20,256)	(8,512)
Net cash provided by /(used in) operating activities	(34,991)	46,768
Cash flows from investing activities:
Purchase of fixed assets	(10,082)	(28,112)
Purchase of intangible and other assets	(28,412)	(18,945)
Proceeds received from maturity of debt securities	82,009	0
Cash received /(paid) related to restricted time deposits	48,764	(39,787)
Proceeds from /(purchase of) short-term investments, net	2,827	(18,010)
Other cash proceeds related to investing activities	1,550	1,287
Net cash provided by /(used in) investing activities	96,656	(103,567)
Cash flows from financing activities:
Issuance of common stock	348	443
Repurchase of Sogou Series A Preferred Shares from noncontrolling shareholders	(47,285)	0
Proceeds /(repayments) of loans from offshore banks	(153,193)	30,000
Payment of contingent consideration	0	(19,658)
Exercise of share-based awards in subsidiary	0	1,329
Proceeds received from early exercise of share-based awards in subsidiary	0	5,258
Net cash provided by /(used in) financing activities	(200,130)	17,372
Effect of exchange rate changes on cash and cash equivalents	(4,398)	4,222
Net decrease in cash and cash equivalents	(142,863)	(35,205)
Cash and cash equivalents at beginning of period	1,287,288	833,535
Cash and cash equivalents at end of period	1,144,425	798,330
Supplemental cash flow disclosures:
Barter transactions	716	43
Supplemental schedule of non-cash investing activity:
Consideration payable for acquisition of Shi Ji Guang Su	24,382	0
Consideration payable for acquisition of Doyo	5,026	0
Consideration payable for the purchase of noncontrolling interest in 7Road	2,000	0
Changes in government grant in prepaid and other current assets	0	210
Supplemental schedule of non-cash financing activity:
Transaction expenses payable for issuance of Sogou Series B Preferred Shares and Class B Ordinary Shares	$ 471	$ 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, 2012	$ 1,315,217	$ 44	$ 364,092	$ (143,858)	$ 79,542	$ 784,403	$ 230,994
Issuance of common stock	443	0	443	0	0	0	0
Share-based compensation expense	1,067	0	861	0	0	0	206
Settlement of share-based awards in subsidiary	1,329	0	5,856	0	0	0	(4,527)
Net income attributable to Sohu.com Inc. and noncontrolling interest Shareholders	47,497	0	0	0	0	24,431	23,066
Foreign currency translation adjustment, net of tax	4,803	0	0	0	3,737	0	1,066
Ending balance at Mar. 31, 2013	1,370,356	44	371,252	(143,858)	83,279	808,834	250,805
Beginning balance at Dec. 31, 2013	1,836,720	44	601,633	(143,858)	116,304	752,582	510,015
Issuance of common stock	348	0	348	0	0	0	0
Repurchase of Sogou Series A Preferred Shares from noncontrolling shareholders	(47,285)	0	26,276	0	0	(27,747)	(45,814)
Exercise of right to repurchase from China Web	1,584	0	1,584	0	0	0	0
Share-based compensation expense	5,230	0	4,215	0	0	0	1,015
Settlement of share-based awards in subsidiary	0	0	628	0	0	0	(628)
Purchase equity interests of a VIE from a third party shareholder	(809)	0	11	0	0	0	(820)
Net income attributable to Sohu.com Inc. and noncontrolling interest Shareholders	(56,042)	0	0	0	0	(51,107)	(4,935)
Foreign currency translation adjustment, net of tax	(12,824)	0	0	0	(9,133)	0	(3,691)
Ending balance at Mar. 31, 2014	$ 1,726,922	$ 44	$ 634,695	$ (143,858)	$ 107,171	$ 673,728	$ 455,142

- Definition

This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

+ References+ Details

The Company and Basis of Presentation

3 Months Ended

Mar. 31, 2014

The Company and Basis of Presentation [Abstract]

The Company and Basis of Presentation

1.	The Company and Basis of Presentation

Nature of Operations

Sohu.com Inc. (“Sohu” or the “Company”), a Delaware corporation organized in 1996, is a leading Chinese online media, search and game service group providing comprehensive online products and services on PCs and mobile devices in the People’s Republic of China (the “PRC” or “China”). 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 and online game 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 Sohu Group Web properties to companies mainly 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.

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.

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

Pursuant to the Shareholders Agreement, Sohu will hold approximately 53% of the total voting power for the election of the Board of Directors of Sogou, assuming that the remaining repurchase options are exercised, Tencent’s non-voting Class B Ordinary Shares are converted to voting shares, and all share options under the Sogou 2010 Share Incentive Plan and all share options under an arrangement providing for Sogou share-based awards to be available for grants to Sohu management and key employees (the “Sohu Management Sogou Share Option Arrangement”) are granted and exercised. As Sohu is the controlling shareholder of Sogou, Sohu consolidates Sogou in the Sohu Group’s consolidated financial statements, and recognizes noncontrolling interest reflecting economic interests in Sogou held by shareholders other than Sohu.

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 massively multiplayer online game (“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. Changyou’s online games include 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 with an Internet connection.

Basis of Consolidation and Recognition of Noncontrolling Interest

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

VIE Consolidation

The Sohu Group 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.

Basis of Presentation

These financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. These financial statements should be read in conjunction with the consolidated financial statements and related footnotes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.

The accompanying unaudited condensed consolidated interim financial statements reflect all normal recurring adjustments which, in the opinion of management, are necessary for a fair statement of the results for the interim periods presented. Results for the three months ended March 31, 2014 are not necessarily indicative of the results expected for the full fiscal year or for any future period.

Reclassification of Mobile Business to Others Business

Commencing in the first quarter of 2014, the Group reclassified the mobile business to the others business, because the Group did not consider the mobile business to be significant enough to constitute a separately-disclosed revenue stream. The mobile business offers mobile related services through mobile products to mobile phone users through cooperation with China mobile network operators. The mobile products consist primarily of short messaging services (“SMS”), interactive voice response (“IVR”), ring-back tones (“RBT”), and mobile video. A majority of the content is purchased from third-party content providers. To conform to current period presentations, certain comparative figures for prior periods have been reclassified accordingly. Such reclassifications amounted to $13.8 million for revenues and $9.3 million for costs for the three months ended March 31, 2013.

- Definition

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

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+ Details

Segment Information

3 Months Ended

Mar. 31, 2014

Segment Information [Abstract]

Segment Information

2.	Segment Information

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. 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.

In connection with the reclassification of the mobile business to the others business, as the CODM does not consider mobile to be a significant business that should be separately reviewed, the Group reclassified the mobile segment to the others segment. There are four reportable 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) and Others. The Group has restated the presentation of its reportable segments for prior periods to conform to the current presentation.

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


	Three Months Ended March 31, 2014
	Brand Advertising and Others
	Brand Advertising			Others			Brand Advertising and Others			Sogou			Changyou			Eliminations			Consolidated
Revenues (1)	$	104,570		$	13,414		$	117,984		$	69,972		$	180,753		$	(3,394	)	$	365,315
Segment cost of revenues		(60,869	)		(7,234	)		(68,103	)		(31,701	)		(39,144	)		236			(138,712	)

Segment gross profit /(loss)	$	43,701		$	6,180			49,881			38,271			141,609			(3,158	)		226,603

SBC (2) in cost of revenues								356			(31	)		(111	)		0			214

Gross profit								50,237			38,240			141,498			(3,158	)		226,817

Operating expenses:
Product development								(22,507	)		(24,183	)		(69,558	)		1,179			(115,069	)
Sales and marketing								(53,444	)		(11,040	)		(80,573	)		3,406			(141,651	)
General and administrative								(9,315	)		(2,597	)		(21,168	)		(176	)		(33,256	)
SBC (2) in operating expenses								(2,745	)		(2,826	)		(196	)		313			(5,454	)

Total operating expenses								(88,011	)		(40,646	)		(171,495	)		4,722			(295,430	)


Operating profit /(loss)								(37,774	)		(2,406	)		(29,997	)		1,564			(68,613	)
Other income								2,028			2,356			617			(1,251	)		3,750
Interest income								1,914			452			6,091			0			8,457
Exchange difference								(74	)		(85	)		737			0			578
Income /(loss) before income tax expense								(33,906	)		317			(22,552	)		313			(55,828	)

Income tax (expense) /benefit								(2,897	)		0			2,683			0			(214	)

Net income /(loss)							$	(36,803	)	$	317		$	(19,869	)	$	313		$	(56,042	)


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


	Three Months Ended March 31, 2013
	Brand Advertising and Others
	Brand Advertising			Others			Brand Advertising and Others			Sogou			Changyou			Eliminations			Consolidated
Revenues (1)	$	75,668		$	18,403		$	94,071		$	39,330		$	177,585		$	(3,390	)	$	307,596
Segment cost of revenues		(42,221	)		(10,543	)		(52,764	)		(20,790	)		(30,029	)		124			(103,459	)

Segment gross profit /(loss)	$	33,447		$	7,860			41,307			18,540			147,556			(3,266	)		204,137

SBC (2) in cost of revenues								(78	)		(2	)		10			0			(70	)

Gross profit								41,229			18,538			147,566			(3,266	)		204,067

Operating expenses:
Product development								(18,693	)		(12,781	)		(19,995	)		0			(51,469	)
Sales and marketing								(40,873	)		(7,927	)		(13,017	)		3,266			(58,551	)
General and administrative								(7,751	)		(1,640	)		(12,704	)		0			(22,095	)
SBC (2) in operating expenses								(624	)		(150	)		(242	)		0			(1,016	)

Total operating expenses								(67,941	)		(22,498	)		(45,958	)		3,266			(133,131	)


Operating profit /(loss)								(26,712	)		(3,960	)		101,608			0			70,936
Other income								1,224			4			1,303			0			2,531
Interest income								2,467			334			3,900			0			6,701
Exchange difference								(124	)		4			(1,865	)		0			(1,985	)
Income /(loss) before income tax expense								(23,145	)		(3,618	)		104,946			0			78,183

Income tax (expense) /benefit								(3,385	)		0			(16,633	)		0			(20,018	)

Net income /(loss)							$	(26,530	)	$	(3,618	)	$	88,313		$	0		$	58,165


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


	As of March 31, 2014
	Brand Advertising and Others		Sogou		Changyou		Eliminations			Consolidated
Cash and cash equivalents	$	535,980	$	198,978	$	409,467	$	0		$	1,144,425
Accounts receivable, net		89,812		19,293		35,751		(371	)		144,485
Fixed assets, net		253,337		53,192		247,135		0			553,664
Total assets (1)	$	1,144,770	$	298,846	$	1,407,566	$	(152,308	)	$	2,698,874


Note (1):		The elimination for segment assets mainly consists of elimination of long-term investments in subsidiaries and consolidated VIEs.


	As of December 31, 2013
	Brand Advertising and Others		Sogou		Changyou		Eliminations			Consolidated
Cash and cash equivalents	$	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 (1)	$	1,221,003	$	350,256	$	1,585,212	$	(157,756	)	$	2,998,715


Note (1):		The elimination for segment assets mainly consists of elimination of long-term investments in subsidiaries and consolidated VIEs.

- Definition

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

+ References

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+ Details

Share-Based Compensation Expense

3 Months Ended

Mar. 31, 2014

Share-Based Compensation Expense [Abstract]

Share-Based Compensation Expense

3.	Share-Based Compensation Expense

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

Sohu, Changyou, and Sogou Share-based Awards

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.

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 March 31, 2014, grants of options for the purchase of 16,368,200 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 March 31, 2014 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 had occurred for purposes of ASC 718 and hence no share-based compensation expense was recognized for the three months ended March 31, 2014.

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 until it occurs, no share-based compensation expense was recognized for the fair value of the original awards. Incremental compensation expense, which is not classified as share-based compensation expense, is equal to the fair values of the two new compensation schemes included in the exchange program as of the date of the modification resulting from the exchange program.

For Scheme I, 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 three months ended March 31, 2014, compensation expense of $0.3 million was recognized in the consolidated statements of comprehensive income. As of March 31, 2014, 7Road paid $2.6 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 three months ended March 31, 2014, compensation expense of $32,000 was recognized in the consolidated statements of comprehensive income.

Share-based Compensation Expense Recognition

Share-based compensation expense was recognized in costs and /or expenses for the three months ended March 31, 2014 and 2013, respectively, as follows (in thousands):


	Three Months Ended March 31,
Share-based compensation expense	2014			2013
Cost of revenues (1)	$	(214	)	$	70
Product development expenses		2,653			350
Sales and marketing expenses		703			172
General and administrative expenses		2,098			494

	$	5,240		$	1,086


Note (1):		In the first quarter of 2014, the Group trued up the shared-based compensation expense for forfeited restricted share units which would have become fully vested during the quarter.

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


	Three Months Ended March 31,
Share-based compensation expense	2014		2013
For Sohu share-based awards	$	2,628	$	861
For Changyou share-based awards		280		209
For Sogou share-based awards (2)		2,332		16

	$	5,240	$	1,086


Note (2):		Also includes compensation expense for Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses. See Note 11 - Sohu.com Inc. Shareholders’ Equity.

There was no share-based compensation expense recognized for the share-based awards of Sohu Video and 7Road for any of the periods presented in the above table.

There was no capitalized share-based compensation expense for the three months ended March 31, 2014 and 2013.

- 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

Changyou Employee Incentive Plans

3 Months Ended

Mar. 31, 2014

Changyou Employee Incentive Plans [Abstract]

Changyou Employee Incentive Plans

4.	Changyou Employee Incentive Plans

On February 8, 2014, Changyou’s Board of Directors approved three new employee incentive plans with terms of 10 years, effective January 1, 2014, under which Changyou may pay compensation to employees based on Changyou’s profits, or the profits of specified projects. Eligible employees will receive a cash award from the plans as a bonus based on the number of employee incentive instruments they hold in the plans.

Under two of these three plans, Changyou may pay compensation to employees based on Changyou’s profits. Changyou will distribute to eligible employees who participate in the plans up to 5% of Changyou’s annual adjusted net profits. Combined, these two plans will distribute up to 10% of Changyou’s annual adjusted net profits. Eligible employees will participate in these plans by paying an amount to purchase instruments that will entitle them, while they are employed by Changyou, to receive annual compensation under the plans. After four years of service to Changyou, employees who participate in either of these two plans will be entitled to sell their instruments to other employees at any time during their employment with Changyou at a price negotiated between the two employees, and by doing so would be compensated with the present value of their expected future cash bonuses for the remaining period of the incentive plans. Management concluded that compensation expense associated with these two plans should be accounted for by analogy to deferred compensation arrangements, and that the present value of the amounts forecasted to be distributed under the plans should be amortized over the first four years after the effective date of the plans, before the instruments are first allowed to be transferred to other employees; that the present value of future cash bonuses in the remaining period should be re-measured at each reporting date; that the gain or loss resulting from the re-measurement in the first four years should be amortized over the remaining portion of the four-year period; and that the gain or loss after the four-year period should be booked immediately. For the three months ended March 31, 2014, compensation expense recognized for these two plans was $1.3 million.

The third employee incentive plan is structured to allow eligible employees to receive up to 20% of the annual adjusted net profits of projects that they work on. Unlike under the first two plans, certain of the incentive instruments to be issued under this plan will permit participating employees to sell the instruments to other employees at any time during their employment, and certain of the incentive instruments will not permit participating employees to sell their instruments to other employees. Management concluded that compensation expense in the former case should be accounted for by analogy to deferred compensation arrangements, and accordingly should be accrued as of the effective date of the plan at the then present value of the amounts forecasted to be distributed under the plan; that the gain or loss resulting from the re-measurement of the cash bonus in the remaining period of the plan should be booked immediately; and that compensation expense in the latter case should be recognized when the amount of relevant distributions under these plans is determined and Changyou’s obligations are established each year. For the three months ended March 31, 2014, compensation expense recognized for this plan was $25.2 million.

Fair Value Measurements

3 Months Ended

Mar. 31, 2014

Fair Value Measurements [Abstract]

Fair Value Measurements

5.	Fair Value Measurements

Fair Value of Financial Instruments

The Sohu Group’s financial instruments include cash equivalents, restricted time deposits, short-term investments, investments in debt securities, accounts receivable, prepaid and other current assets, prepaid non-current assets, 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.

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


			Fair value measurements at reporting date using
Items	As of March 31, 2014		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Cash equivalents	$	357,832	$	0	$	357,832	$	0
Restricted time deposits		381,406		0		381,406		0

Total Assets	$	739,238	$	0	$	739,238	$	0

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


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

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

Ending balance at March 31, 2014	$	0		$	0

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 according to their payment terms.

As of March 31, 2014, the total amount of the bank loans was $257 million, all of which carried a floating rate of interest based on the London Inter-Bank Offered Rate (“LIBOR”). For the three months ended March 31, 2014 and March 31, 2013, interest income from the restricted time deposits securing the loans was $4.2 million and $2.8 million, respectively, and interest expense on the bank loans was $1.7 million and $1.9 million, respectively.

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

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 March 31, 2014, the Sohu Group’s investment in financial instruments was nil. For the three months ended March 31, 2014 and 2013, the Sohu Group recorded in the consolidated statements of comprehensive income change in the fair value of short-term investments in the amount of $16,000 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 six-month periods. The Debtor’s obligations on the debt were secured by a pledge from the Debtor’s parent company of its entire equity interest in the Debtor. The Company extended the maturity of the security, at an interest rate of 6.8% per annum, for successive six-month periods through March 2014. Under the terms of the security, the Company had the option, exercisable on March 31, 2014, to convert the outstanding principal into fixed percentages of equity interests in two companies which are affiliates of the Debtor. On March 31, 2014, the Company neither extended the debt security nor exercised the option, and accordingly the $81.3 million (or RMB0.5 billion) principal amount of the security was repaid to the Company on that date.

For the three months ended March 31, 2014 and 2013, interest income from this debt security amounted to $1.37 million and $1.35 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 three months ended March 31, 2014 and 2013, there was no change in fair value. To estimate fair value, the Group used the income approach, which considers the estimated future return from the investment and the probabilities of getting these returns. The Group classifies the valuation techniques that use these inputs as Level 3 of fair value measurements.

Repurchase Options and Put Option for Sogou Series A Preferred Shares

As discussed in Note 1 - The Company and Basis of Presentation, 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. On March 24, 2014, Sogou purchased from China Web, pursuant to the Repurchase/Put Option Agreement between Sogou and China Web, 14.4 million Series A Preferred Shares of Sogou, for an aggregate purchase price of $47.3 million.

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

China Web’s put option with Sogou was initially recognized in other short-term liabilities in the Sohu Group’s consolidated balance sheets at fair value when the agreement was signed. Subsequent changes in the fair values of the put option were recognized quarterly in other income /(expense) in the Sohu Group’s consolidated statements of comprehensive income. In the first quarter of 2014, while the put option remained outstanding, the changes in the fair value of the put option of $2.3 million were recognized in other income in the Sohu Group’s consolidated statements of comprehensive income. After Sogou’s repurchase of the Series A Preferred Shares from China Web, the other short-term liabilities recognized with respect to China Web were reversed to zero.

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

Other Financial Instruments

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

Short-term Receivables and Payables

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

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

Prepaid Non-current Assets and Long-term Payables

Prepaid non-current assets are financial assets with carrying values that approximate fair value because the impact of applying a discount rate to the carrying values would be immaterial. Long-term accounts payable and long-term bank loans are financial liabilities with carrying values that approximate fair value due to any changes in fair value, after considering the discount rate, being immaterial.

For 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.

- 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

Goodwill

3 Months Ended

Mar. 31, 2014

Goodwill [Abstract]

Goodwill

6.	Goodwill

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


	Brand Advertising and others			Sogou			Changyou			Total
Balance as of December 31, 2013
Goodwill	$	58,042		$	6,290		$	185,452		$	249,784
Accumulated impairment losses		(35,788	)		0			(5,201	)		(40,989	)

	$	22,254		$	6,290		$	180,251		$	208,795
Transactions in 2014
Measurement period adjustment of goodwill for the acquisition of Soso search-related businesses from Tencent		0			519			0			519
Foreign currency translation adjustment		(2	)		(57	)		(1,222	)		(1,281	)

Balance as of March 31, 2014	$	22,252		$	6,752		$	179,029		$	208,033


Balance as of March 31, 2014
Goodwill	$	58,040		$	6,752		$	184,230		$	249,022
Accumulated impairment losses		(35,788	)		0			(5,201	)		(40,989	)

	$	22,252		$	6,752		$	179,029		$	208,033

Taxation

3 Months Ended

Mar. 31, 2014

Taxation [Abstract]

Taxation

7.	Taxation

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

The Group did not have any penalties or significant interest associated with tax positions for the three months ended March 31, 2014, nor did the Group have any significant unrecognized uncertain tax positions for the three months ended March 31, 2014.

PRC Corporate Income Tax

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

Entities Qualified as HNTEs

As of March 31, 2014, the following entities were qualified as HNTEs: 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 Technology Co., Ltd. (“Shenzhen 7Road”).

Entities Qualified as Software Enterprises

As of March 31, 2014, the following entities were qualified as Software Enterprises: 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”). AmazGame also qualified as a “Key National Software Enterprise.”

Applicable Income Tax Rate

For the three months ended March 31, 2014, Sohu Era, Sohu Media, Sohu Internet, Sogou Technology, Sogou Information, Gamease and Shenzhen7Road were entitled to an income tax rate of 15% as HNTEs. Gamespace and Shanghai ICE were entitled to an income tax rate of 12.5% as Software Enterprises. 7Road Technology was in its second income tax exemption year as a Software Enterprise. AmazGame was entitled to an income tax rate of 10% as a Key National Software Enterprise. ICE Information was not subject to income tax as it has been incurring losses.

Sohu Era, Sohu Media, Sogou Technology, AmazGame, Gamease and Shenzhen 7Road will need to re-apply for HNTE status at least three months prior to September 2014, Sohu Internet and Sogou Information will need to re-apply for HNTE status in 2015, and AmazGame will need to re-apply for Key National Software Enterprise in 2014.

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%.

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

PRC Value-Added Tax and Business Tax

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

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

The Group adopted the net presentation method for its brand advertising and search businesses both before and after the implementation of the Pilot Program. The Group adopted the gross presentation method for revenues of 7Road deemed to be derived from the sale of software both before and after the implementation of the Pilot Program.

U.S. Corporate Income Tax

Sohu.com Inc. is a Delaware corporation that is subject to U.S. corporate income tax on its taxable income at a rate of 34% or 35%.To the extent that it has U.S. taxable income, the Sohu Group accrues U.S. corporate income tax in its consolidated statements of comprehensive income and makes estimated tax payments as and when required by U.S. law.

- 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

3 Months Ended

Mar. 31, 2014

Commitments and Contingencies [Abstract]

Commitments and Contingencies

8.	Commitments and Contingencies

Unconditional Obligations

As of March 31, 2014, the Sohu Group had commitments for bandwidth purchases in the amount of $79.2 million, commitments for operating leases in the amount of $68.3 million, commitments for purchases of games developed by third-parties in the amount of $49.5 million, commitments for video content purchases in the amount of $39.3 million, commitments for purchases of cinema advertisement slot rights in the amount of $29.2 million and commitments for other content and service purchases in the amount of $25.0 million.

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.

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, 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 10 - VIE.

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

3 Months Ended

Mar. 31, 2014

Contingent Consideration [Abstract]

Contingent Consideration

9.	Contingent Consideration

The agreement for Changyou’s acquisition of Beijing Doyo Internet Technology Co., Ltd. (“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. For the three months ended March 31, 2014, change in the fair value of the contingent consideration was nil.

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 Limited (“TalkTalk”) at no cost 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. For the three months ended March 31, 2014, change in the fair value of the contingent consideration was nil.

VIEs

3 Months Ended

Mar. 31, 2014

VIE [Abstract]

VIEs

10.

VIE

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 March 31, 2014, the aggregate amount of these loans was $14.9 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 March 31, 2014, the registered capital and PRC statutory reserves of the consolidated VIEs totaled $56.4 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”) was incorporated in 2001. As of March 31, 2014, the registered capital of High Century was $4.6 million and Dr. Charles Zhang and Wei Li held 80% and 20% interests, respectively, in this entity.

Sohu Entertainment

Sohu Entertainment was incorporated in 2002. As of March 31, 2014, the registered capital of Sohu Entertainment was $1.2 million and Xin Wang (Belinda Wang), Sohu’s outgoing Co-President and Chief Operating Officer, and Ye Deng, a Vice President of Sohu, held 80% and 20% interests, respectively, in this entity. In April 2014, after Xin Wang’s resignation, Xin Wang and Ye Deng, respectively, transferred their equity interests to Dr. Charles Zhang and Wei Li.

Sohu Internet

Sohu Internet was incorporated in 2003. As of March 31, 2014, 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.

SohuPay

SohuPay Science and Technology Co., Ltd. (“SohuPay”) was incorporated in January 2014. As of March 31, 2014, the registered capital of SohuPay was $16.4 million and Sohu Internet held 100% of the equity interests in this entity.

For the Online Advertising Business

Brand Advertising Business

Donglin

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

Pilot New Era

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

Focus Yiju

Beijing Focus Yiju Network Information Technology Co., Ltd. (“Focus Yiju”) was acquired in 2011. As of March 31, 2014, the registered capital of Focus Yiju was $1.6 million and High Century held 100% of the equity interests in this entity.

Tianjin Jinhu

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

Search and Others Business

Sogou Information

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

Shi Ji Guang Su

Shenzhen Shi Ji Guang Su Information Technology Co., Ltd. (“Shi Ji Guang Su”) was acquired in September 2013. As of March 31, 2014, the registered capital of Shi Ji Guang Su was $3.2 million and Sogou Information held 100% of the equity interests in this entity.

For the Online Game Business

Gamease

Gamease was incorporated in 2007. As of March 31, 2014, 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 March 31, 2014, the registered capital of Shanghai ICE was $1.2 million and Runa Pi and Rong Qi each held a 50% interest in this entity.

Guanyou Gamespace

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

Zhi Hui You

Beijing Zhi Hui You Information Technology Co., Ltd. (“Zhi Hui You”) was incorporated in 2011. Initially Jing Zhou, who is a Sohu employee, and a third party entity each held 50% of the equity interests in this entity. In the first quarter of 2014, Jing Zhou and the third party entity transferred all of their equity interests in Zhi Hui You to Changyou’s VIE Guanyou Gamespace. As of March 31, 2014, the registered capital of Zhi Hui You was $1.6 million and Guanyou Gamespace held 100% of the equity interests in this entity.

Shenzhen 7Road

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

Doyo

Doyo was acquired by Guanyou Gamespace in November 2013. As of March 31, 2014, 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 March 31, 2014, the registered capital of Changyou e-pay was $1.6 million and Gamease held 100% of the equity interests in this entity.

For the Others Business

GoodFeel

Beijing GoodFeel Technology Co., Ltd. (“GoodFeel”) was acquired in 2004. As of March 31, 2014, 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 March 31, 2014, the registered capital of 21 East Beijing was $1.6 million and High Century held 100% of the equity interests 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 March 31, 2014, 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
	March 31, 2014		December 31, 2013
ASSETS:
Cash and cash equivalents		78,056		112,316
Short-term investments		0		2,460
Accounts receivable, net		80,122		95,595
Prepaid and other current assets		43,467		41,838
Intercompany receivables due from the Company’s subsidiaries		113,931		223,877

Total current assets	$	315,576	$	476,086

Fixed assets, net		7,997		8,190
Goodwill		138,733		139,478
Intangible assets, net		36,911		35,135
Other non-current assets		60,700		61,550

Total assets	$	559,917	$	720,439


LIABILITIES:
Accounts payable		13,281		16,167
Accrued and other short-term liabilities		103,468		343,834
Receipts in advance and deferred revenue		44,976		60,140
Intercompany payables due to the Company’s subsidiaries		159,400		12,059

Total current liabilities	$	321,125	$	432,200

Other long-term liabilities		9,247		9,560

Total liabilities	$	330,372	$	441,760


	Three months ended March 31,
	2014			2013
Net revenue	$	251,120		$	246,421
Net income /(loss)	$	(44,674	)	$	10,782

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

Cash flows of Sohu’s VIEs


	Three months ended March 31,
	2014		2013
Net cash provided by operating activities	$	14,274	$	404
Net cash provided by /(used in) investing activities	$	699	$	(11	)
Net cash provided by financing activities	$	0	$	0

Cash flows of Changyou’s VIEs


	Three months ended March 31,
	2014			2013
Net cash provided by operating activities	$	24,608		$	14,271
Net cash used in investing activities	$	(73,092	)	$	(20,860	)
Net cash provided by financing activities	$	0		$	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.

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

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

Loan and share pledge agreements between Sohu Era and the respective shareholders of GoodFeel: These loan agreements provide for loans to the shareholders of GoodFeel for them to make contributions to the registered capital of GoodFeel in exchange for the equity interests in GoodFeel, 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 GoodFeel in connection with all actions to be taken by GoodFeel. Pursuant to the loan agreements, the shareholders executed in blank transfers of their equity interests in GoodFeel, 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 Sohu Era and the shareholders of Yi He Jia Xun. The loan agreement provides for loans to the individual shareholders of Yi He Jia Xun, to be used by them to make contributions to the registered capital of Yi He Jia Xun in exchange for the equity interest in Yi He Jia Xun. The loans are interest free-and are repayable on demand, but the shareholders may repay the loans only by transferring to Sohu Era their equity interest in Yi He Jia Xun. Under the pledge agreements, all of the shareholders of Yi He Jia Xun pledge their equity interests to Sohu Era to secure the performance of their obligations under the various VIE-related agreements. If any shareholder of Yi He Jia Xun breaches any of his or its obligations under any VIE-related agreements, Sohu Era 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 Sohu Era, Yi He Jia Xun and the shareholders of Yi He Jia Xun. Pursuant to these agreements, Sohu Era 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 Yi He Jia Xun all or any part of their equity interests at a purchase price equal to the shareholders’ initial contributions to registered capital.

Business operation agreement among Sohu Era, Yi He Jia Xun and the shareholders of Yi He Jia Xun. The agreement sets forth the right of Sohu Era to control the actions of the shareholders of Yi He Jia Xun. The agreement has a term of 10 years, renewable at the request of Sohu Era.

Powers of Attorney executed by the shareholders of Yi He Jia Xun in favor of Sohu Era with a term of 10 years, extendable at the request of Sohu Era. These powers of attorney give Sohu Era the right to appoint nominees to act on behalf of each of the two Yi He Jia Xun shareholders in connection with all actions to be taken by Yi He Jia Xun.

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.

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.

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.

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 described above and Shanghai ICE’s obligations to ICE Information under their business agreements described below.

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.

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

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 has the power to direct this VIE’s activities that will significantly impact its economic performance nor has the obligation to absorb losses of, or the right to receive benefits from, this VIE that could potentially be significant to 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

3 Months Ended

Mar. 31, 2014

Sohu.com Inc. Shareholders' Equity [Abstract]

Sohu.com Inc. Shareholders' Equity

11.

Sohu.com Inc. Shareholders’ Equity

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 three months ended March 31, 2014 and 2013, the Company did not repurchase any shares of its common stock.

Stock Incentive Plan

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

1) Sohu.com Inc. Share-based Awards

Sohu’s 2000 Stock Incentive Plan

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

For the three months ended March 31, 2014 and 2013, total share-based compensation expense recognized for awards under the Sohu 2000 Stock Incentive Plan was $1.4 million and $0.7 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 three months ended March 31, 2014 is presented below:


Options	Number Of Shares (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value (1) (in thousands)
Outstanding at January 1, 2014		147		$	18.87		1.39	$	7,958
Exercised		(18	)		19.27
Forfeited or expired		0

Outstanding at March 31, 2014		129			18.81		1.15		5,976

Vested at March 31, 2014		129			18.81		1.15		5,976

Exercisable at March 31, 2014		129			18.81		1.15		5,976


Note (1):		The aggregate intrinsic value in the preceding table represents the difference between Sohu’s closing stock price of $65.09 on March 31, 2014 and the exercise price of share options. The total intrinsic value of share options exercised for the three months ended March 31, 2014 was $1.1 million.

No options have been granted under Sohu’s 2000 Stock Incentive Plan since 2006. For the three months ended March 31, 2014 and 2013, 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 three months ended March 31, 2014 and 2013, total cash received from the exercise of share options amounted to $348,120 and $493,437, 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 three months ended March 31, 2014 is presented below:


Restricted Share Units	Number of Units (in thousands)			Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2014		123		$	61.27
Granted		0
Vested		(121	)		61.27
Forfeited		(2	)		61.27

Unvested at March 31, 2014		0

Expected to vest after March 31, 2014		0

For the three months ended March 31, 2014 and 2013, total share-based compensation expense recognized for restricted share units was $1.4 million and $0.7 million, respectively.

There was no unrecognized compensation expense for restricted share units as of March 31, 2014, because all remaining unvested restricted shares units vested during the three months ended March 31, 2014. The total fair value on their respective vesting dates of restricted share units that vested during the three months ended March 31, 2014 and 2013 was $9.3 million and $6.2 million, respectively.

Sohu’s 2010 Stock Incentive Plan

On July 2, 2010, Sohu’s shareholders adopted the Sohu 2010 Stock Incentive Plan, which provides for the issuance of up to 1,500,000 shares of common stock, including shares issued pursuant to the vesting and settlement of restricted share units and pursuant to the exercise of share options. The maximum term of any stock right granted under the Sohu 2010 Stock Incentive Plan is ten years from the grant date. The Sohu 2010 Stock Incentive Plan will expire on July 1, 2020. As of March 31, 2014, 1,310,513 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 three months ended March 31, 2014 is presented below:


Restricted Share Units	Number of Units (in thousands)			Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2014		123		$	84.82
Granted		24			72.92
Vested		0
Forfeited		(1	)		70.88

Unvested at March 31, 2014		146			82.89

Expected to vest after March 31, 2014		109			82.68

For the three months ended March 31, 2014 and 2013, total share-based compensation expense recognized for restricted share units was $1.2 million and $0.2 million, respectively.

As of March 31, 2014, there was $7.0 million of unrecognized compensation expense related to unvested restricted share units. The expense is expected to be recognized over a weighted average period of 1.19 years. The total fair value on their respective vesting dates of restricted share units that vested both during the three months ended March 31, 2014 and 2013 was nil.

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 its ordinary shares. Most of the awards granted under the Changyou 2008 Share Incentive Plan vest over a period of four years. The maximum term of any share right granted under the Changyou 2008 Share Incentive Plan is ten years from the grant date. The Changyou 2008 Share Incentive Plan will expire in August 2018.

Through March 31, 2014, 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 Securities and Exchange Commission to be beneficially owned by Tao Wang. As of March 31, 2014, Changyou had also granted under the Changyou 2008 Share Incentive Plan restricted share units, settleable upon vesting by the issuance of an aggregate of 4,863,552 ordinary shares, to its executive officers other than Tao Wang, and certain other Changyou employees.

For the three months ended March 31, 2014 and 2013, total share-based compensation expense recognized for awards under the Changyou 2008 Share Incentive Plan was $0.3 million and $0.2 million, respectively.

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

In January and April 2008, before Changyou had completed its initial public offering (“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. All of these ordinary shares and restricted share units had become vested as of the end of 2012; hence there has been no share-based compensation expense recognized with respect to such ordinary shares and restricted share units for periods commencing after December 31, 2012.

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 IPO, which was $8.00 per ordinary share. All of these restricted share units had become vested in the first quarter of 2013; hence there has been no share-based compensation expense recognized for periods after March 31, 2013. For the three months ended March 31, 2014 and 2013, share-based compensation expense recognized for these restricted share units was nil and negative $0.3 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 on their respective vesting dates of these restricted share units that vested during the three months ended March 31, 2014 and 2013 was nil for both periods.

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

Through March 31, 2014, in addition to the share-based awards granted before Changyou’s IPO, Changyou had granted restricted share units, settleable upon vesting with the issuance of an aggregate of 1,667,552 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 American depositary shares (“ADSs”) on the grant date.

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


Restricted Share Units	Number of Units (in thousands)			Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2014		218		$	14.46
Granted		40			13.37
Vested		(28	)		16.29
Forfeited		(5	)		17.19

Unvested at March 31, 2014		225			13.98

Expected to vest after March 31, 2014		215			14.00

For the three months ended March 31, 2014 and 2013, total share-based compensation expense recognized for the above restricted share units was $0.3 million and $0.5 million, respectively.

As of March 31, 2014, there was $1.6 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 1.08 years. The total fair value of these restricted share units vested during the three months ended March 31, 2014 and 2013 was $0.4 million and $0.3 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 “Sogou 2010 Share Incentive Plan”). Awards of share rights may be granted under the Sogou 2010 Share Incentive Plan to management and employees of Sogou and of any present or future parents or subsidiaries or variable interest entities of Sogou. The maximum term of any share right granted under the Sogou 2010 Share Incentive Plan is ten years from the grant date. The Sogou 2010 Share Incentive Plan will expire on October 19, 2020. As of March 31, 2014, Sogou had issued options for the purchase of 35,255,125 ordinary shares under the 2010 Sogou Share Incentive Plan.

Of the 35,255,125 issued share options, 23,025,125 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 March 31, 2014, performance targets had been set for 15,748,900 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 March 31, 2014, 12,847,638 share options had become vested and exercisable because both the service period and the performance requirements had been met, and of such vested options, 10,034,525 share options had been exercised.

Of the 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 IPO of its ordinary shares (“Sogou’s IPO”) and the expiration of all underwriters’ lockup periods applicable to Sogou’s IPO, and (ii) each of the three or four subsequent installments vesting on the first, second, third and, if applicable, fourth anniversary dates, respectively, of the closing of Sogou’s IPO.

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

All installments of 8,270,000 share options that are subject to vesting upon completion of Sogou’s IPO 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 three months ended March 31, 2014 for the 8,270,000 share options that are subject to vesting upon completion of Sogou’s IPO or for 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 three months ended March 31, 2014 is presented below:


Options	Number Of Shares (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)
Outstanding at January 1, 2014		17,953		$	0.251
Granted		0
Exercised		0
Forfeited or expired		(9	)		0.001

Outstanding at March 31, 2014		17,944			0.251		8.40

Vested at March 31, 2014 and expected to vest thereafter		5,658

Exercisable at March 31, 2014		2,813

For the three months ended March 31, 2014 and 2013, total share-based compensation expense recognized for share options under the Sogou 2010 Share Incentive Plan was $383,000 and $16,000, respectively.

As of March 31, 2014, there was $388,000 of unrecognized compensation expense related to the unvested share options. The expense is expected to be recognized over a weighted average period of 0.25 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		2014
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 March 31, 2014 and 6.0% for Sogou employees’ share options granted as of March 31, 2014. The life of the share options is the contract life of the option. Based on the option agreement, the contract life of the option is 10 years. The expected volatility at the valuation date was estimated based on the historical volatility of comparable companies for the period before the grant date with length commensurate with the expected term of the options. Sogou has no history or expectation of paying dividends on its ordinary shares. Accordingly, the dividend yield is estimated to be 0%.

Share-based Awards to Sohu Management

Under the Sohu Management Sogou Share Option Arrangement, which was approved by the boards of directors of Sohu and Sogou in March 2011, Sohu has the right to provide to Sohu management and key employees the opportunity to purchase from Sohu up to 12,000,000 ordinary shares of Sogou at a fixed exercise price of $0.625 per share. Of these 12,000,000 ordinary shares, 8,800,000 are Sogou ordinary shares previously held by Sohu and 3,200,000 are Sogou ordinary shares that were newly-issued on April 14, 2011 by Sogou to Sohu at a price of $0.625 per share, or a total of $2 million. As of March 31, 2014, Sohu had issued options for the purchase of 10,776,000 Sogou ordinary shares to Sohu management and key employees under the Sohu Management Sogou Share Option Arrangement.

Of the 10,776,000 issued share options, 8,376,000 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 March 31, 2014, 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 March 31, 2014, 5,845,625 share options had become vested and exercisable because both the service period and the performance requirements had been met, and 5,105,500 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 three months ended March 31, 2014 for these 2,400,000 share options.

A summary of share option activity as of and for the three months ended March 31, 2014 is presented below:


Options	Number Of Shares (in thousands)		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)
Outstanding at January 1, 2014		3,880	$	0.625
Granted		0
Exercised		0
Forfeited or expired		0

Outstanding at March 31, 2014		3,880		0.625		8.24

Vested at March 31, 2014		1,477

Exercisable at March 31, 2014		740

For the three months ended March 31, 2014 and 2013, total share-based compensation expense recognized for share options under the Sohu Management Sogou Share Option Arrangement was $50,000 and nil, respectively.

As of March 31, 2014, there was $50,000 of unrecognized compensation expense related to the unvested share options. The expense is expected to be recognized over a weighted average period of 0.25 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		2014
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 Sohu Management Sogou Share Option Arrangement were exercised early, and the resulting Sogou ordinary shares were transferred to trusts with the original option grantees as beneficiaries. The trusts will distribute the shares to those beneficiaries in installments based on the vesting requirements under the original option agreements. Although these trust arrangements caused a modification of the terms of these share options, the modification was not considered substantive. Accordingly, no incremental fair value related to these shares resulted from the modification, and the remaining share-based compensation expense for these shares will continue to be recognized over the original remaining vesting period.

As of March 31, 2014, 19,245,000 share options granted under the Sogou 2010 Share Incentive Plan and 1,225,000 share options granted under the Sohu 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 March 31, 2014, unvested Tencent restricted share unit awards held by these employees provided for the issuance of up to 145,644 ordinary shares of Tencent. Share-based compensation expense of $1.8 million related to these Tencent restricted share units was recognized in the Group’s consolidated statements of comprehensive income for the three months ended March 31, 2014. As of March 31, 2014, there was $5.9 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 3.01 years.

4) Sohu Video Share-based Awards and 7Road Share-based Awards

See Note 3 - Share-Based Compensation Expense.

- Definition

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

+ References

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+ Details

Business Transactions

3 Months Ended

Mar. 31, 2014

Business Transactions [Abstract]

Business Transactions

12.

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 Investments Limited (“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’s VIE Sogou Information, as additional consideration for the Sogou-Tencent Transactions, in return for a 45% equity interest in Sogou Information. Through a share pledge agreement and an exclusive equity interest purchase right agreement between Tencent and Sogou Technology, and similar agreements between the other two shareholders of Sogou Information, Sogou Technology controls all shareholder voting rights in Sogou Information, has the power to direct the activities of Sogou Information, and is the primary beneficiary of Sogou Information, and Tencent and the other two shareholders of Sogou Information act as Sohu Technology’s nominees.

As of March 31, 2014, Sogou had outstanding a combined total of 356,371,908 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)

Tencent:

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

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

Since Sohu controls the election of the Board of Directors of Sogou, Sohu is Sogou’s controlling shareholder. Therefore, 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.

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 15 - Net Income /(Loss) per Share.

Terms of Sogou Preferred Shares

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

Dividend Rights

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

Liquidation Rights

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

Redemption Rights

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

Conversion Rights

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

Changyou Share Repurchase Transactions

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. During the three months ended March 31, 2014, Changyou did not repurchase any of its ADSs under the share repurchase program.

- 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

3 Months Ended

Mar. 31, 2014

Mezzanine Equity [Abstract]

Mezzanine Equity

13.

Mezzanine Equity

Mezzanine Equity consisted 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 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.

For the three months ended March 31, 2014 and 2013, accretion charges of nil and $10.7 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.

Noncontrolling Interest

3 Months Ended

Mar. 31, 2014

Noncontrolling Interest [Abstract]

Noncontrolling Interest

14.

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

Noncontrolling Interest for Sogou

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

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

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

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

(iii)

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

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

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

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

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

(iii)

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

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

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

Noncontrolling Interest in the Consolidated Balance Sheets

As of March 31, 2014 and December 31, 2013, noncontrolling interest in the consolidated balance sheets was $455.1 million and $510.0 million, respectively.


	As of
	March 31, 2014 (in thousands)		December 31, 2013 (in thousands)
Changyou	$	297,811	$	307,898
Sogou		154,571		199,059
Others		2,760		3,058

Total	$	455,142	$	510,015

Noncontrolling Interest of Changyou

As of March 31, 2014 and December 31, 2013, noncontrolling interest of Changyou of $297.8 million and $307.9 million, respectively, was recognized in the Sohu Group’s consolidated balance sheets, representing a 32% economic interest as of both March 31, 2014 and December 31, 2013 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 March 31, 2014 and December 31, 2013, noncontrolling interest of Sogou of $154.6 million and $199.1 million, respectively, was recognized in the Sohu Group’s consolidated balance sheets, representing Sogou’s cumulative results of operations attributable to shareholders other than Sohu, Sogou’s share-based compensation expense, and the investments of shareholders other than Sohu in Preferred Shares and Ordinary Shares of Sogou, the adjustment of the investment basis of shareholders other than Sohu due to the special dividend paid to holders of Series A Preferred Shares of Sogou on September 17, 2013, and the repurchase of Sogou Series A Preferred Shares from China Web on March 24, 2014.

Noncontrolling Interest in the Consolidated Statements of Comprehensive Income

For the three months ended March 31, 2014 and 2013, $4.9 million net loss and $23.1 million net income, respectively, attributable to the noncontrolling interest was recognized in the Sohu Group’s consolidated statements of comprehensive income.


	Three Months Ended March 31,
	2014 (in thousands)			2013 (in thousands)
Changyou	$	(6,630	)	$	25,235
Sogou		1,118			(1,929	)
Others		577			(240	)

Total	$	(4,935	)	$	23,066

Noncontrolling Interest of Changyou

For the three months ended March 31, 2014 and 2013, $6.6 million net loss and $25.2 million net income, respectively, attributable to the noncontrolling interest of Changyou was recognized in the Sohu Group’s consolidated statements of comprehensive income, representing both a 32% economic interest in Changyou attributable to shareholders other than Sohu.

Noncontrolling Interest of Sogou

For the three months ended March 31, 2014 and 2013, $1.1 million net income and $1.9 million net loss, respectively, attributable to the noncontrolling interest of Sogou was recognized in the Sohu Group’s consolidated statements of comprehensive income, representing Sogou’s net income /(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 /(Loss) per Share

3 Months Ended

Mar. 31, 2014

Net Income /(Loss) per Share [Abstract]

Net Income /(loss) per Share

15.

Net Income /(Loss) per Share

Basic net income /(loss) per share is computed using the weighted average number of common shares outstanding during the period. Diluted net income /(loss) per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares comprise shares issuable upon the exercise or settlement of share-based awards using the treasury stock method. The dilutive effect of share-based awards with performance requirements is not considered before the performance targets are actually met. The computation of diluted net income /(loss) per share does not assume conversion, exercise, or contingent issuance of securities that would have an anti-dilutive effect (i.e. an increase in earnings per share amounts or a decrease in loss per share amounts) on net income /(loss) per share. For the three months ended March 31, 2014, 148,000 potential common shares issuable upon the exercise or settlement of share-based awards using the treasury stock method were anti-dilutive and excluded from the denominator for calculation of diluted net loss per share.

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

(1)

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

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

In the first quarter of 2014, all of these Changyou restricted share units would have had an anti-dilutive effect, and were excluded from the calculation of the Sohu Group’s diluted net loss per share. As a result, Changyou’s net operating loss attributable to the Sohu Group on a diluted basis equals the net operating loss used for the calculation of the Sohu Group’s basic net loss per share, and the “incremental dilution from Changyou” in the table below was nil.

(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 Preferred Shares and Ordinary Shares, shares issuable upon the conversion of convertible preferred shares under the if-converted method, and shares issuable upon the exercise or settlement of share-based awards under the treasury stock method, and is not determined by allocating Sogou’s net income /(loss) to the Sohu Group using the methodology for the calculation of net income /(loss) attributable to the Sogou noncontrolling shareholders discussed in Note 14 - Noncontrolling Interest.

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

In the first quarter of 2014, all of these Sogou shares and share options would have had an anti-dilutive effect, and were excluded from the calculation of the Sohu Group’s diluted net loss per share. As a result, Sogou’s net income attributable to the Sohu Group on a diluted basis equals the net income used for the calculation of the Sohu Group’s basic net loss per share, and the “incremental dilution from Sogou” in the table below was nil.

As discussed in Note 1 - Organization and Nature of Operations, on March 24, 2014 Sogou purchased from China Web 14.4 million Series A Preferred Shares of Sogou for an aggregate purchase price of $47.3 million. The transaction gave rise to a deemed dividend amounting to $27.7 million, which was deemed to have been contributed by Sohu, as a holder of ordinary shares of Sogou, for the difference between the price Sogou paid to China Web for the Series A Preferred Shares and the carrying amount of these 14.4 million Series A Preferred Shares in the Group’s consolidated financial statements. This deemed dividend has been subtracted from net income attributable to Sohu.com Inc. for the three months ended March 31, 2014 in the table below when calculating the basic and diluted net loss per share attributable to Sohu.com Inc.

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


	Three Months Ended March 31,
	2014			2013
Numerator:
Net income /(loss) attributable to Sohu.com Inc., basic (after subtracting the deemed dividend to noncontrolling Sogou Series A Preferred shareholders)	$	(78,854	)	$	24,431
Effect of dilutive securities:
Incremental dilution from Changyou		0			(325	)
Incremental dilution from Sogou		0			(1,118	)

Net income /(loss) attributable to Sohu.com Inc., diluted	$	(78,854	)	$	22,988


Denominator:
Weighted average basic common shares outstanding		38,411			38,169
Effect of dilutive securities:
Share options and restricted share units		0			260

Weighted average diluted common shares outstanding		38,411			38,429



Basic net income /(loss) per share attributable to Sohu.com Inc.	$	(2.05	)	$	0.64



Diluted net income /(loss) per share attributable to Sohu.com Inc.	$	(2.05	)	$	0.60

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Recently Issued Accounting Pronouncements

3 Months Ended

Mar. 31, 2014

Recently Issued Accounting Pronouncements [Abstract]

Recently Issued Accounting Pronouncements

16.

Recently Issued Accounting Pronouncements

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

Segment Information (Tables)

3 Months Ended

Mar. 31, 2014

Segment Information [Abstract]

Segment operating information by segment


	Three Months Ended March 31, 2014
	Brand Advertising and Others
	Brand Advertising			Others			Brand Advertising and Others			Sogou			Changyou			Eliminations			Consolidated
Revenues (1)	$	104,570		$	13,414		$	117,984		$	69,972		$	180,753		$	(3,394	)	$	365,315
Segment cost of revenues		(60,869	)		(7,234	)		(68,103	)		(31,701	)		(39,144	)		236			(138,712	)

Segment gross profit /(loss)	$	43,701		$	6,180			49,881			38,271			141,609			(3,158	)		226,603

SBC (2) in cost of revenues								356			(31	)		(111	)		0			214

Gross profit								50,237			38,240			141,498			(3,158	)		226,817

Operating expenses:
Product development								(22,507	)		(24,183	)		(69,558	)		1,179			(115,069	)
Sales and marketing								(53,444	)		(11,040	)		(80,573	)		3,406			(141,651	)
General and administrative								(9,315	)		(2,597	)		(21,168	)		(176	)		(33,256	)
SBC (2) in operating expenses								(2,745	)		(2,826	)		(196	)		313			(5,454	)

Total operating expenses								(88,011	)		(40,646	)		(171,495	)		4,722			(295,430	)


Operating profit /(loss)								(37,774	)		(2,406	)		(29,997	)		1,564			(68,613	)
Other income								2,028			2,356			617			(1,251	)		3,750
Interest income								1,914			452			6,091			0			8,457
Exchange difference								(74	)		(85	)		737			0			578
Income /(loss) before income tax expense								(33,906	)		317			(22,552	)		313			(55,828	)

Income tax (expense) /benefit								(2,897	)		0			2,683			0			(214	)

Net income /(loss)							$	(36,803	)	$	317		$	(19,869	)	$	313		$	(56,042	)


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


	Three Months Ended March 31, 2013
	Brand Advertising and Others
	Brand Advertising			Others			Brand Advertising and Others			Sogou			Changyou			Eliminations			Consolidated
Revenues (1)	$	75,668		$	18,403		$	94,071		$	39,330		$	177,585		$	(3,390	)	$	307,596
Segment cost of revenues		(42,221	)		(10,543	)		(52,764	)		(20,790	)		(30,029	)		124			(103,459	)

Segment gross profit /(loss)	$	33,447		$	7,860			41,307			18,540			147,556			(3,266	)		204,137

SBC (2) in cost of revenues								(78	)		(2	)		10			0			(70	)

Gross profit								41,229			18,538			147,566			(3,266	)		204,067

Operating expenses:
Product development								(18,693	)		(12,781	)		(19,995	)		0			(51,469	)
Sales and marketing								(40,873	)		(7,927	)		(13,017	)		3,266			(58,551	)
General and administrative								(7,751	)		(1,640	)		(12,704	)		0			(22,095	)
SBC (2) in operating expenses								(624	)		(150	)		(242	)		0			(1,016	)

Total operating expenses								(67,941	)		(22,498	)		(45,958	)		3,266			(133,131	)


Operating profit /(loss)								(26,712	)		(3,960	)		101,608			0			70,936
Other income								1,224			4			1,303			0			2,531
Interest income								2,467			334			3,900			0			6,701
Exchange difference								(124	)		4			(1,865	)		0			(1,985	)
Income /(loss) before income tax expense								(23,145	)		(3,618	)		104,946			0			78,183

Income tax (expense) /benefit								(3,385	)		0			(16,633	)		0			(20,018	)

Net income /(loss)							$	(26,530	)	$	(3,618	)	$	88,313		$	0		$	58,165


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

Segment assets information by segment


	As of March 31, 2014
	Brand Advertising and Others		Sogou		Changyou		Eliminations			Consolidated
Cash and cash equivalents	$	535,980	$	198,978	$	409,467	$	0		$	1,144,425
Accounts receivable, net		89,812		19,293		35,751		(371	)		144,485
Fixed assets, net		253,337		53,192		247,135		0			553,664
Total assets (1)	$	1,144,770	$	298,846	$	1,407,566	$	(152,308	)	$	2,698,874


Note (1):		The elimination for segment assets mainly consists of elimination of long-term investments in subsidiaries and consolidated VIEs.


	As of December 31, 2013
	Brand Advertising and Others		Sogou		Changyou		Eliminations			Consolidated
Cash and cash equivalents	$	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 (1)	$	1,221,003	$	350,256	$	1,585,212	$	(157,756	)	$	2,998,715


Note (1):		The elimination for segment assets mainly consists of elimination of long-term investments in subsidiaries and consolidated VIEs.

Share-Based Compensation Expense (Tables)

3 Months Ended

Mar. 31, 2014

Share-Based Compensation Expense [Abstract]

Share-based compensation expense recognized in costs and /or expenses


	Three Months Ended March 31,
Share-based compensation expense	2014			2013
Cost of revenues (1)	$	(214	)	$	70
Product development expenses		2,653			350
Sales and marketing expenses		703			172
General and administrative expenses		2,098			494

	$	5,240		$	1,086


Note (1):		In the first quarter of 2014, the Group trued up the shared-based compensation expense for forfeited restricted share units which would have become fully vested during the quarter.

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


	Three Months Ended March 31,
Share-based compensation expense	2014		2013
For Sohu share-based awards	$	2,628	$	861
For Changyou share-based awards		280		209
For Sogou share-based awards (2)		2,332		16

	$	5,240	$	1,086


Note (2):		Also includes compensation expense for Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses. See Note 11 - Sohu.com Inc. Shareholders’ Equity.

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2014

Fair Value Measurements [Abstract]

Financial instruments, measured at fair value


			Fair value measurements at reporting date using
Items	As of March 31, 2014		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Cash equivalents	$	357,832	$	0	$	357,832	$	0
Restricted time deposits		381,406		0		381,406		0

Total Assets	$	739,238	$	0	$	739,238	$	0


			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

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, 2013	$	82,009		$	3,888

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

Ending balance at March 31, 2014	$	0		$	0

Goodwill (Tables)

3 Months Ended

Mar. 31, 2014

Goodwill [Abstract]

Change in carrying value of goodwill by segment


	Brand Advertising and others			Sogou			Changyou			Total
Balance as of December 31, 2013
Goodwill	$	58,042		$	6,290		$	185,452		$	249,784
Accumulated impairment losses		(35,788	)		0			(5,201	)		(40,989	)

	$	22,254		$	6,290		$	180,251		$	208,795
Transactions in 2014
Measurement period adjustment of goodwill for the acquisition of Soso search-related businesses from Tencent		0			519			0			519
Foreign currency translation adjustment		(2	)		(57	)		(1,222	)		(1,281	)

Balance as of March 31, 2014	$	22,252		$	6,752		$	179,029		$	208,033


Balance as of March 31, 2014
Goodwill	$	58,040		$	6,752		$	184,230		$	249,022
Accumulated impairment losses		(35,788	)		0			(5,201	)		(40,989	)

	$	22,252		$	6,752		$	179,029		$	208,033

VIEs (Tables)

3 Months Ended

Mar. 31, 2014

VIE [Abstract]

Financial information of Consolidated VIEs


	As of
	March 31, 2014		December 31, 2013
ASSETS:
Cash and cash equivalents		78,056		112,316
Short-term investments		0		2,460
Accounts receivable, net		80,122		95,595
Prepaid and other current assets		43,467		41,838
Intercompany receivables due from the Company’s subsidiaries		113,931		223,877

Total current assets	$	315,576	$	476,086

Fixed assets, net		7,997		8,190
Goodwill		138,733		139,478
Intangible assets, net		36,911		35,135
Other non-current assets		60,700		61,550

Total assets	$	559,917	$	720,439


LIABILITIES:
Accounts payable		13,281		16,167
Accrued and other short-term liabilities		103,468		343,834
Receipts in advance and deferred revenue		44,976		60,140
Intercompany payables due to the Company’s subsidiaries		159,400		12,059

Total current liabilities	$	321,125	$	432,200

Other long-term liabilities		9,247		9,560

Total liabilities	$	330,372	$	441,760


	Three months ended March 31,
	2014			2013
Net revenue	$	251,120		$	246,421
Net income /(loss)	$	(44,674	)	$	10,782


	Three months ended March 31,
	2014		2013
Net cash provided by operating activities	$	14,274	$	404
Net cash provided by /(used in) investing activities	$	699	$	(11	)
Net cash provided by financing activities	$	0	$	0


	Three months ended March 31,
	2014			2013
Net cash provided by operating activities	$	24,608		$	14,271
Net cash used in investing activities	$	(73,092	)	$	(20,860	)
Net cash provided by financing activities	$	0		$	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)

3 Months Ended

Mar. 31, 2014

Sohu 2000 Stock Incentive Plan [Member]

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

Share option activity


Options	Number Of Shares (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value (1) (in thousands)
Outstanding at January 1, 2014		147		$	18.87		1.39	$	7,958
Exercised		(18	)		19.27
Forfeited or expired		0

Outstanding at March 31, 2014		129			18.81		1.15		5,976

Vested at March 31, 2014		129			18.81		1.15		5,976

Exercisable at March 31, 2014		129			18.81		1.15		5,976


Note (1):		The aggregate intrinsic value in the preceding table represents the difference between Sohu’s closing stock price of $65.09 on March 31, 2014 and the exercise price of share options. The total intrinsic value of share options exercised for the three months ended March 31, 2014 was $1.1 million.

Restricted share unit activity


Restricted Share Units	Number of Units (in thousands)			Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2014		123		$	61.27
Granted		0
Vested		(121	)		61.27
Forfeited		(2	)		61.27

Unvested at March 31, 2014		0

Expected to vest after March 31, 2014		0

Sohu 2010 Stock Incentive Plan [Member]

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

Restricted share unit activity


Restricted Share Units	Number of Units (in thousands)			Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2014		123		$	84.82
Granted		24			72.92
Vested		0
Forfeited		(1	)		70.88

Unvested at March 31, 2014		146			82.89

Expected to vest after March 31, 2014		109			82.68

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

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

Restricted share unit activity


Restricted Share Units	Number of Units (in thousands)			Weighted-Average Grant-Date Fair Value
Unvested at January 1, 2014		218		$	14.46
Granted		40			13.37
Vested		(28	)		16.29
Forfeited		(5	)		17.19

Unvested at March 31, 2014		225			13.98

Expected to vest after March 31, 2014		215			14.00

Sogou 2010 Share Incentive Plan [Member]

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

Share option activity


Options	Number Of Shares (in thousands)			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)
Outstanding at January 1, 2014		17,953		$	0.251
Granted		0
Exercised		0
Forfeited or expired		(9	)		0.001

Outstanding at March 31, 2014		17,944			0.251		8.40

Vested at March 31, 2014 and expected to vest thereafter		5,658

Exercisable at March 31, 2014		2,813

Stock option assumptions


Granted to Employees		2014
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

Sohu Management Sogou Share Option Arrangement [Member]

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

Share option activity


Options	Number Of Shares (in thousands)		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)
Outstanding at January 1, 2014		3,880	$	0.625
Granted		0
Exercised		0
Forfeited or expired		0

Outstanding at March 31, 2014		3,880		0.625		8.24

Vested at March 31, 2014		1,477

Exercisable at March 31, 2014		740

Stock option assumptions


Granted to Employees		2014
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

Noncontrolling Interest (Tables)

3 Months Ended

Mar. 31, 2014

Noncontrolling Interest [Abstract]

Noncontrolling interest in consolidated balance sheets


	As of
	March 31, 2014 (in thousands)		December 31, 2013 (in thousands)
Changyou	$	297,811	$	307,898
Sogou		154,571		199,059
Others		2,760		3,058

Total	$	455,142	$	510,015

Noncontrolling interest in consolidated statements of comprehensive income


	Three Months Ended March 31,
	2014 (in thousands)			2013 (in thousands)
Changyou	$	(6,630	)	$	25,235
Sogou		1,118			(1,929	)
Others		577			(240	)

Total	$	(4,935	)	$	23,066

Net Income /(Loss) per Share (Tables)

3 Months Ended

Mar. 31, 2014

Net Income /(Loss) per Share [Abstract]

Calculation of basic and diluted net income /(loss) per share


	Three Months Ended March 31,
	2014			2013
Numerator:
Net income /(loss) attributable to Sohu.com Inc., basic (after subtracting the deemed dividend to noncontrolling Sogou Series A Preferred shareholders)	$	(78,854	)	$	24,431
Effect of dilutive securities:
Incremental dilution from Changyou		0			(325	)
Incremental dilution from Sogou		0			(1,118	)

Net income /(loss) attributable to Sohu.com Inc., diluted	$	(78,854	)	$	22,988


Denominator:
Weighted average basic common shares outstanding		38,411			38,169
Effect of dilutive securities:
Share options and restricted share units		0			260

Weighted average diluted common shares outstanding		38,411			38,429



Basic net income /(loss) per share attributable to Sohu.com Inc.	$	(2.05	)	$	0.64



Diluted net income /(loss) per share attributable to Sohu.com Inc.	$	(2.05	)	$	0.60

The Company and Basis of Presentation (Search and Other Business, Narrative) (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] Repurchase Option [Member] Series A Preferred Shares [Member]	Sep. 17, 2013 Sogou [Member] Photon [Member] Series A Preferred Shares [Member]	Mar. 31, 2014 Sogou [Member] Photon [Member] Repurchase Option [Member] Series A Preferred Shares [Member]	Sep. 16, 2013 Sogou [Member] Photon [Member] Repurchase Option [Member] Series A Preferred Shares [Member]	Sep. 17, 2013 Sogou [Member] China Web [Member] Series A Preferred Shares [Member]	Mar. 24, 2014 Sogou [Member] China Web [Member] Series A Preferred Shares [Member]	Sep. 16, 2013 Sogou [Member] China Web [Member] Repurchase Option [Member] Series A Preferred Shares [Member]	Sep. 16, 2013 Sogou [Member] China Web [Member] Put Option [Member] Series A Preferred Shares [Member]	Mar. 31, 2014 Sogou [Member] Sohu [Member]	Mar. 31, 2014 Sogou [Member] Sohu [Member] Repurchase Option [Member] Series A Preferred Shares [Member]	Dec. 02, 2013 Sogou Information [Member] Tencent [Member]
Restructuring Cost and Reserve [Line Items]
Cash invested by 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		24,000,000
Option Agreement of Series A Preferred Shares, aggregate purchase price					78.8			21.0			47.3	47.3
Number of designees elected as directors of shareholder		2	3
Special dividend paid to Series A Preferred Shareholders by Sogou	301			161		43			97
Purchase of Series A Preferred Shares, shares										14,400,000
Purchase of Series A Preferred Shares, aggregate purchase price										$ 47.3
Voting power held by parent pursuant to Shareholders Agreement													53.00%

The Company and Basis of Presentation (Reclassification of Mobile Business to Others Business, Narrative) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2013
The Company and Basis of Presentation [Abstract]
Amount of revenues reclassified from mobile business to others business	$ 13.8
Amount of costs reclassified from mobile business to others business	$ 9.3

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

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Segment Reporting Information [Line Items]

Revenues

$ 365,315

$ 307,596

Segment cost of revenues

(138,712)

(103,459)

Segment gross profit /(loss)

226,603

204,137

SBC in cost of revenues

214

^[1]

(70)

^[1]

Gross profit

226,817

204,067

Operating expenses:

Product development

(115,069)

(51,469)

Sales and marketing

(141,651)

(58,551)

General and administrative

(33,256)

(22,095)

SBC in operating expenses

(5,454)

^[1]

(1,016)

^[1]

Total operating expenses

(295,430)

(133,131)

Operating profit /(loss)

(68,613)

70,936

Other income

3,750

2,531

Interest income

8,457

6,701

Exchange difference

578

(1,985)

Income /(loss) before income tax expense

(55,828)

78,183

Income tax (expense) /benefit

(214)

(20,018)

Net income /(loss)

(56,042)

58,165

Operating Segments [Member] | Brand Advertising [Member]

Segment Reporting Information [Line Items]

Revenues

104,570

^[2]

75,668

^[2]

Segment cost of revenues

(60,869)

(42,221)

Segment gross profit /(loss)

43,701

33,447

Operating Segments [Member] | Others [Member]

Segment Reporting Information [Line Items]

Revenues

13,414

^[2]

18,403

^[2]

Segment cost of revenues

(7,234)

(10,543)

Segment gross profit /(loss)

6,180

7,860

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

Segment Reporting Information [Line Items]

Revenues

117,984

^[2]

94,071

^[2]

Segment cost of revenues

(68,103)

(52,764)

Segment gross profit /(loss)

49,881

41,307

SBC in cost of revenues

356

^[1]

(78)

^[1]

Gross profit

50,237

41,229

Operating expenses:

Product development

(22,507)

(18,693)

Sales and marketing

(53,444)

(40,873)

General and administrative

(9,315)

(7,751)

SBC in operating expenses

(2,745)

^[1]

(624)

^[1]

Total operating expenses

(88,011)

(67,941)

Operating profit /(loss)

(37,774)

(26,712)

Other income

2,028

1,224

Interest income

1,914

2,467

Exchange difference

(74)

(124)

Income /(loss) before income tax expense

(33,906)

(23,145)

Income tax (expense) /benefit

(2,897)

(3,385)

Net income /(loss)

(36,803)

(26,530)

Operating Segments [Member] | Sogou [Member]

Segment Reporting Information [Line Items]

Revenues

69,972

^[2]

39,330

^[2]

Segment cost of revenues

(31,701)

(20,790)

Segment gross profit /(loss)

38,271

18,540

SBC in cost of revenues

(31)

^[1]

(2)

^[1]

Gross profit

38,240

18,538

Operating expenses:

Product development

(24,183)

(12,781)

Sales and marketing

(11,040)

(7,927)

General and administrative

(2,597)

(1,640)

SBC in operating expenses

(2,826)

^[1]

(150)

^[1]

Total operating expenses

(40,646)

(22,498)

Operating profit /(loss)

(2,406)

(3,960)

Other income

2,356

Interest income

452

334

Exchange difference

(85)

Income /(loss) before income tax expense

317

(3,618)

Income tax (expense) /benefit

Net income /(loss)

317

(3,618)

Operating Segments [Member] | Changyou [Member]

Segment Reporting Information [Line Items]

Revenues

180,753

^[2]

177,585

^[2]

Segment cost of revenues

(39,144)

(30,029)

Segment gross profit /(loss)

141,609

147,556

SBC in cost of revenues

(111)

^[1]

Gross profit

141,498

147,566

Operating expenses:

Product development

(69,558)

(19,995)

Sales and marketing

(80,573)

(13,017)

General and administrative

(21,168)

(12,704)

SBC in operating expenses

(196)

^[1]

(242)

^[1]

Total operating expenses

(171,495)

(45,958)

Operating profit /(loss)

(29,997)

101,608

Other income

617

1,303

Interest income

6,091

3,900

Exchange difference

737

(1,865)

Income /(loss) before income tax expense

(22,552)

104,946

Income tax (expense) /benefit

2,683

(16,633)

Net income /(loss)

(19,869)

88,313

Eliminations [Member]

Segment Reporting Information [Line Items]

Revenues

(3,394)

^[2]

(3,390)

^[2]

Segment cost of revenues

236

124

Segment gross profit /(loss)

(3,158)

(3,266)

SBC in cost of revenues

^[1]

Gross profit

(3,158)

(3,266)

Operating expenses:

Product development

1,179

Sales and marketing

3,406

3,266

General and administrative

(176)

SBC in operating expenses

313

^[1]

Total operating expenses

4,722

3,266

Operating profit /(loss)

1,564

Other income

(1,251)

Interest income

Exchange difference

Income /(loss) before income tax expense

313

Income tax (expense) /benefit

Net income /(loss)

$ 313

$ 0

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

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

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2013

Dec. 31, 2012

Segment Reporting Information [Line Items]

Cash and cash equivalents

$ 1,144,425

$ 1,287,288

$ 798,330

$ 833,535

Accounts receivable, net

144,485

154,342

Fixed assets, net

553,664

564,442

Total assets

2,698,874

2,998,715

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

Segment Reporting Information [Line Items]

Cash and cash equivalents

535,980

498,058

Accounts receivable, net

89,812

102,823

Fixed assets, net

253,337

257,307

Total assets

1,144,770

^[1]

1,221,003

^[1]

Operating Segments [Member] | Sogou [Member]

Segment Reporting Information [Line Items]

Cash and cash equivalents

198,978

240,746

Accounts receivable, net

19,293

15,705

Fixed assets, net

53,192

60,461

Total assets

298,846

^[1]

350,256

^[1]

Operating Segments [Member] | Changyou [Member]

Segment Reporting Information [Line Items]

Cash and cash equivalents

409,467

548,484

Accounts receivable, net

35,751

35,996

Fixed assets, net

247,135

246,674

Total assets

1,407,566

^[1]

1,585,212

^[1]

Eliminations [Member]

Segment Reporting Information [Line Items]

Cash and cash equivalents

Accounts receivable, net

(371)

(182)

Fixed assets, net

Total assets

$ (152,308)

^[1]

$ (157,756)

^[1]

[1]	The elimination for segment assets mainly consists of elimination of long-term investments in subsidiaries and consolidated VIEs.

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References+ Details

Share-Based Compensation Expense (Narrative) (Details) (USD $)	3 Months Ended				0 Months Ended		3 Months Ended		0 Months Ended			3 Months Ended	0 Months Ended				3 Months Ended		0 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014 Sohu Video [Member] Video 2011 Share Incentive Plan [Member]	Mar. 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]	Mar. 31, 2014 Sohu Video [Member] Video 2011 Share Incentive Plan [Member] Ordinary Shares [Member] Stock Options [Member]	Mar. 31, 2014 7Road [Member] 7Road 2012 Share Incentive Plan [Member]	Mar. 31, 2013 7Road [Member] 7Road 2012 Share Incentive Plan [Member]	Jun. 28, 2013 7Road [Member] 7Road 2012 Share Incentive Plan [Member] Restricted Share Units [Member] employees	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]	Mar. 31, 2014 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme I [Member]	Jun. 28, 2013 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme I [Member] Restricted Share Units [Member]	Jun. 28, 2013 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme I [Member] Restricted Share Units [Member] First Anniversary [Member]	Jun. 28, 2013 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme I [Member] Restricted Share Units [Member] Second Anniversary [Member]	Jun. 28, 2013 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme I [Member] Restricted Share Units [Member] Third Anniversary [Member]	Mar. 31, 2014 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme II [Member]	Sep. 30, 2013 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme II [Member] employees	Jun. 28, 2013 7Road [Member] Exchange Program of 7Road 2012 Share Incentive Plan, Scheme II [Member] Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance					25,000,000					15,100,000	5,100,000
Percentage of outstanding shares on a fully-diluted basis					10.00%					13.70%	5.10%
Number of options granted						16,368,200
Share-based compensation expense	$ 5,240,000	$ 1,086,000	$ 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%
Vesting period commencing on grant date																			7 years
Incremental compensation expense												5,700,000
Cash-based compensation expense												300,000					32,000
Cash bonuses paid under the plan												2,600,000
Employees newly involved under the plan																		48
Capitalized share-based compensation expense	$ 0	$ 0

Share-Based Compensation Expense (Share-based Compensation Expense Recognized in Costs and/or Expenses) (Details) (USD $)

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Share-based compensation expense

$ 5,240,000

$ 1,086,000

Cost of revenues [Member]

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Share-based compensation expense

(214,000)

^[1]

70,000

^[1]

Product development expenses [Member]

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Share-based compensation expense

2,653,000

350,000

Sales and marketing expenses [Member]

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Share-based compensation expense

703,000

172,000

General and administrative expenses [Member]

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Share-based compensation expense

$ 2,098,000

$ 494,000

[1]	In the first quarter of 2014, the Group trued up the shared-based compensation expense for forfeited restricted share units which would have become fully vested during the quarter.

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

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

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

Share-based compensation expense

$ 5,240,000

$ 1,086,000

Sohu [Member]

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

Share-based compensation expense

2,628,000

861,000

Changyou [Member]

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

Share-based compensation expense

280,000

209,000

Sogou [Member]

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

Share-based compensation expense

$ 2,332,000

^[1]

$ 16,000

^[1]

[1]	Also includes compensation expense for Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses. See Note 11 - Sohu.com Inc. Shareholders' Equity.

Changyou Employee Incentive Plans (Details) (Changyou [Member], USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2014
Changyou Employee Incentive Plan, Plan One and Plan Two [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Maximum percentage of annual adjusted net profits authorized to distribute to eligible employees	10.00%
Compensation expense	$ 1.3
Changyou Employee Incentive Plan, Plan One [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Maximum term of employee incentive plans	10 years
Maximum percentage of annual adjusted net profits authorized to distribute to eligible employees	5.00%
Requisite service period	4 years
Amortization period of present value of amounts forecasted to be distributed under plans	10 years
Changyou Employee Incentive Plan, Plan Two [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Maximum term of employee incentive plans	10 years
Maximum percentage of annual adjusted net profits authorized to distribute to eligible employees	5.00%
Requisite service period	4 years
Amortization period of present value of amounts forecasted to be distributed under plans	10 years
Changyou Employee Incentive Plan, Plan Three [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Maximum term of employee incentive plans	10 years
Compensation expense	$ 25.2
Maximum percentage of annual adjusted net profits of projects authorized to distribute to eligible employees	20.00%

Fair Value Measurements (Financial Instruments, Measured at Fair Value) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	$ 0
Put option recognized as other short-term liability	0
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	357,832,000	359,289,000
Restricted time deposits	381,406,000	434,048,000
Short-term investments		2,827,000
Investments in debt securities		82,009,000
Total Assets	739,238,000	878,173,000
Put option recognized as other short-term liability		3,888,000
Fair Value, Measurements, Recurring [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0	0
Restricted time deposits	0	0
Short-term investments		0
Investments in debt securities		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	357,832,000	359,289,000
Restricted time deposits	381,406,000	434,048,000
Short-term investments		2,827,000
Investments in debt securities		0
Total Assets	739,238,000	796,164,000
Put option recognized as other short-term liability		0
Fair Value, Measurements, Recurring [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0	0
Restricted time deposits	0	0
Short-term investments		0
Investments in debt securities		82,009,000
Total Assets	0	82,009,000
Put option recognized as other short-term liability		$ 3,888,000

Fair Value Measurements (Reconciliation of Fair Value Measurements of Assets) (Details) (Debt Securities [Member], USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2014
Debt Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 82,009
Transactions:
Change in fair value	0
Currency translation adjustment	(736)
Financial instruments matured /exercised	(81,273)
Ending balance	$ 0

Fair Value Measurements (Reconciliation of Fair Value Measurements of Liabilities) (Details) (Put Option [Member], USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2014
Put Option [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 3,888
Transactions:
Change in fair value	(2,304)
Currency translation adjustment	0
Financial instruments matured /exercised	(1,584)
Ending balance	$ 0

Fair Value Measurements (Narrative) (Details) Share data in Millions, unless otherwise specified	3 Months Ended					3 Months Ended
	Mar. 31, 2014 USD ($)	Mar. 31, 2014 CNY	Mar. 31, 2013 USD ($)	Feb. 28, 2013 USD ($)	Mar. 31, 2014 Photon [Member] USD ($)	Mar. 31, 2014 Changyou [Member] USD ($)	Mar. 31, 2013 Changyou [Member] USD ($)	Mar. 24, 2014 Sogou [Member] China Web [Member] Series A Preferred Shares [Member] USD ($)
Cash Equivalents
Time deposits placed with banks, maximum of original maturity	3 months	3 months
Restricted Time Deposits
Total amount of bank loans						$ 257,000,000
Interest income from restricted time deposits securing loans						4,200,000	2,800,000
Interest expense on bank loans						1,700,000	1,900,000
Restricted time deposits, collateral for credit facilities				9,000,000
Short-term Investments
Investments in financial instruments	0
Change in fair value of short-term investments	16,000		700,000
Investments in Debt Securities
Convertible debt security, principal amount	74,600,000	500,000,000
Convertible debt security, frequency of periodic payment	quarterly	quarterly
Convertible debt security, interest rate for initial period	3.80%	3.80%
Convertible debt security, initial maturity period	12 months	12 months
Convertible debt security, additional maturity period	6 months	6 months
Convertible debt security, interest rate for extension period	6.80%	6.80%
Date to receive option to convert debt securities to equity interest	Mar. 31, 2014	Mar. 31, 2014
Convertible debt security, principal amount repaid	81,300,000	500,000,000
Interest income from debt security	1,370,000		1,355,000
Change in fair value of investments in debt securities	0		0
Repurchase Options and Put Option for Sogou Series A Preferred Shares
Purchase of Series A Preferred Shares, shares								14.4
Purchase of Series A Preferred Shares, aggregate purchase price								47,300,000
Repurchase option recognized as additional paid-in capital					1,200,000
Change in fair value of put option	2,304,000		0
Put option recognized as other short-term liability	$ 0

Goodwill (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2014
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 249,784
Accumulated impairment losses, Beginning Balance	(40,989)
Goodwill, Net, Beginning Balance	208,795
Transactions in 2014
Measurement period adjustment of goodwill for the acquisition of Soso search-related businesses from Tencent	519
Foreign currency translation adjustment	(1,281)
Goodwill, Ending Balance	249,022
Accumulated impairment losses, Ending Balance	(40,989)
Goodwill, Net, Ending Balance	208,033
Brand Advertising and Others [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	58,042
Accumulated impairment losses, Beginning Balance	(35,788)
Goodwill, Net, Beginning Balance	22,254
Transactions in 2014
Measurement period adjustment of goodwill for the acquisition of Soso search-related businesses from Tencent	0
Foreign currency translation adjustment	(2)
Goodwill, Ending Balance	58,040
Accumulated impairment losses, Ending Balance	(35,788)
Goodwill, Net, Ending Balance	22,252
Sogou [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	6,290
Accumulated impairment losses, Beginning Balance	0
Goodwill, Net, Beginning Balance	6,290
Transactions in 2014
Measurement period adjustment of goodwill for the acquisition of Soso search-related businesses from Tencent	519
Foreign currency translation adjustment	(57)
Goodwill, Ending Balance	6,752
Accumulated impairment losses, Ending Balance	0
Goodwill, Net, Ending Balance	6,752
Changyou [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	185,452
Accumulated impairment losses, Beginning Balance	(5,201)
Goodwill, Net, Beginning Balance	180,251
Transactions in 2014
Measurement period adjustment of goodwill for the acquisition of Soso search-related businesses from Tencent	0
Foreign currency translation adjustment	(1,222)
Goodwill, Ending Balance	184,230
Accumulated impairment losses, Ending Balance	(5,201)
Goodwill, Net, Ending Balance	$ 179,029

Taxation (PRC Corporate Income Tax, Narrative) (Details)	3 Months Ended
	Mar. 31, 2014
Income Tax and Tax Rate [Line Items]
Unified income tax rate	25.00%
High and New Technology Enterprises [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
Preferential income tax rate period (years)	3 years
Sohu Era [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
Sohu 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%
Shenzhen 7Road [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
Software Enterprise [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	12.50%
Preferential income tax rate period (years)	3 years
Income tax exemption period beginning with first profitable (years)	2 years
Tax rate reduction rate	50.00%
Gamespace [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%
Key National Software Enterprise [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	10.00%
Preferential income tax rate period (years)	2 years
AmazGame [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	10.00%

Taxation (PRC Withholding Tax on Dividends, Narrative) (Details)	3 Months Ended
	Mar. 31, 2014
Withholding tax on dividends [Line Items]
Withholding tax rate on dividends, foreign invested enterprises to foreign holding companies	10.00%
Hong Kong [Member]
Withholding tax on dividends [Line Items]
Withholding tax rate on dividends, foreign invested enterprises to foreign holding companies	10.00%
Preferential withholding tax rate on dividends, foreign invested enterprises	5.00%

Taxation (PRC Value Added Tax and Business Tax, Narrative) (Details)	3 Months Ended
	Mar. 31, 2014
Advertising and search revenues and online game revenues from Changyou's Web game operations not developed in house [Member]
Business Tax and Value Added Tax [Line Items]
Value-added tax rate in pilot program	6.00%
MMOG operations revenues [Member]
Business Tax and Value Added Tax [Line Items]
Business tax rate	5.00%
Sale of software revenues derived from 7Road [Member]
Business Tax and Value Added Tax [Line Items]
Value-added tax rate	17.00%
Value-added tax rate, immediate tax refund rate	14.00%
Value-added tax rate, net rate	3.00%

Taxation (U.S. Corporate Income Tax, Narrative) (Details)	3 Months Ended
	Mar. 31, 2014
Minimum [Member]
U.S. Corporate Income Tax [Line Items]
U.S. corporate income tax rate	34.00%
Maximum [Member]
U.S. Corporate Income Tax [Line Items]
U.S. corporate income tax rate	35.00%

Commitments and Contingencies (Narrative) (Details) (USD $) In Millions, unless otherwise specified	Mar. 31, 2014
Bandwidth purchases [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
Amount of commitments	$ 79.2
Operating lease [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
Amount of commitments	68.3
Purchase of games developed by third-parties [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
Amount of commitments	49.5
Video content purchases [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
Amount of commitments	39.3
Purchase of cinema advertisement slot rights [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
Amount of commitments	29.2
Other content and service purchases [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
Amount of commitments	$ 25.0

Contingent Consideration (Narrative) (Details) (Changyou [Member], USD $)	3 Months Ended		0 Months Ended	3 Months Ended
	Mar. 31, 2014 Doyo [Member]	Nov. 29, 2013 Doyo [Member]	Dec. 24, 2013 TalkTalk [Member]	Mar. 31, 2014 TalkTalk [Member]
Business Acquisition, Contingent Consideration [Line Items]
Undiscounted amounts of payment under contingent consideration agreement, minimum		$ 0
Undiscounted amounts of payment under contingent consideration agreement, maximum		7,300,000
Fair value of contingent consideration		4,800,000
Indemnification assets involved		0
Changes in fair value of contingent consideration recognized as liabilities	0
Percentage of additional shares Changyou could acquire under the contingent consideration agreement, minimum			0.00%
Percentage of additional shares Changyou could acquire 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
Changes in fair value of contingent consideration recognized as assets				$ 0

VIEs (VIEs Consolidated within Sohu Group, Basic Information, Narrative) (Details) (USD $) In Millions, unless otherwise specified				3 Months Ended			3 Months Ended			3 Months Ended			3 Months Ended		3 Months Ended			3 Months Ended			3 Months Ended		3 Months Ended			3 Months Ended				3 Months Ended		3 Months Ended			3 Months Ended			3 Months Ended			12 Months Ended		3 Months Ended		0 Months Ended	3 Months Ended	12 Months Ended		3 Months Ended		3 Months Ended		3 Months Ended			3 Months Ended		3 Months Ended
	Mar. 31, 2014	Mar. 31, 2014 Consolidated VIEs [Member]	Mar. 31, 2014 High Century [Member]	Mar. 31, 2014 High Century [Member] Dr. Charles Zhang [Member]	Mar. 31, 2014 High Century [Member] Wei Li [Member]	Mar. 31, 2014 Sohu Entertainment [Member]	Mar. 31, 2014 Sohu Entertainment [Member] Xin Wang [Member]	Mar. 31, 2014 Sohu Entertainment [Member] Ye Deng [Member]	Mar. 31, 2014 Sohu Internet [Member]	Mar. 31, 2014 Sohu Internet [Member] High Century [Member]	Mar. 31, 2014 Sohu Internet [Member] Sohu Entertainment [Member]	Mar. 31, 2014 SohuPay [Member]	Mar. 31, 2014 SohuPay [Member] Sohu Internet [Member]	Mar. 31, 2014 Donglin [Member]	Mar. 31, 2014 Donglin [Member] High Century [Member]	Mar. 31, 2014 Donglin [Member] Sohu Internet [Member]	Mar. 31, 2014 Pilot New Era [Member]	Mar. 31, 2014 Pilot New Era [Member] High Century [Member]	Mar. 31, 2014 Pilot New Era [Member] Sohu Internet [Member]	Mar. 31, 2014 Focus Yiju [Member]	Mar. 31, 2014 Focus Yiju [Member] High Century [Member]	Mar. 31, 2014 Tianjin Jinhu [Member]	Mar. 31, 2014 Tianjin Jinhu [Member] Ye Deng [Member]	Mar. 31, 2014 Tianjin Jinhu [Member] Xuemei Zhang [Member]	Mar. 31, 2014 Sogou Information [Member]	Mar. 31, 2014 Sogou Information [Member] High Century [Member]	Mar. 31, 2014 Sogou Information [Member] Xiaochuan Wang [Member]	Mar. 31, 2014 Sogou Information [Member] Tencent [Member]	Mar. 31, 2014 Shi Ji Guang Su [Member]	Mar. 31, 2014 Shi Ji Guang Su [Member] Sogou Information [Member]	Mar. 31, 2014 Gamease [Member]	Mar. 31, 2014 Gamease [Member] Tao Wang [Member]	Mar. 31, 2014 Gamease [Member] Dewen Chen [Member]	Mar. 31, 2014 Shanghai ICE [Member]	Mar. 31, 2014 Shanghai ICE [Member] Runa Pi [Member]	Mar. 31, 2014 Shanghai ICE [Member] Rong Qi [Member]	Mar. 31, 2014 Guanyou Gamespace [Member]	Mar. 31, 2014 Guanyou Gamespace [Member] Tao Wang [Member]	Mar. 31, 2014 Guanyou Gamespace [Member] Dewen Chen [Member]	Mar. 31, 2014 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]	Mar. 31, 2014 Zhi Hui You [Member] Guanyou Gamespace [Member]	Mar. 31, 2014 Shenzhen 7Road [Member]	May 01, 2013 Shenzhen 7Road [Member] Gamease [Member]	Mar. 31, 2014 Shenzhen 7Road [Member] Gamease [Member]	Dec. 31, 2011 Shenzhen 7Road [Member] Gamease [Member]	Mar. 31, 2014 Doyo [Member]	Mar. 31, 2014 Doyo [Member] Guanyou Gamespace [Member]	Mar. 31, 2014 Changyou e-pay [Member]	Mar. 31, 2014 Changyou e-pay [Member] Gamease [Member]	Mar. 31, 2014 GoodFeel [Member]	Mar. 31, 2014 GoodFeel [Member] Jing Zhou [Member]	Mar. 31, 2014 GoodFeel [Member] James Deng [Member]	Mar. 31, 2014 21 East Beijing [Member]	Mar. 31, 2014 21 East Beijing [Member] High Century [Member]	Mar. 31, 2014 Yi He Jia Xun [Member]	Mar. 31, 2014 Yi He Jia Xun [Member] Gang Fang [Member]	Mar. 31, 2014 Yi He Jia Xun [Member] Yanfeng Lv [Member]
Variable Interest Entity [Line Items]
Aggregate amount of loans due from related parties	$ 14.9
Registered capital and PRC statutory reserves		56.4
Registered capital			$ 4.6			$ 1.2			$ 1.6			$ 16.4		$ 1.5			$ 0.7			$ 1.6		$ 0.5			$ 2.5				$ 3.2		$ 1.3			$ 1.2			$ 1.5			$ 1.6				$ 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%		100.00%		50.00%	50.00%		50.00%	50.00%		100.00%		50.00%	50.00%		45.00%	10.00%	45.00%		100.00%		60.00%	40.00%		50.00%	50.00%		60.00%	40.00%		50.00%	50.00%	100.00%			100.00%			100.00%		100.00%		41.90%	58.10%		100.00%		50.00%	50.00%
Percentage of acquired equity interest																																													31.742%		68.258%

VIEs (VIEs Consolidated within Sohu Group, Financial Information) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
ASSETS:
Cash and cash equivalents	$ 1,144,425	$ 798,330	$ 1,287,288	$ 833,535
Short-term investments	0		2,827
Accounts receivable, net	144,485		154,342
Prepaid and other current assets	132,577		132,002
Fixed assets, net	553,664		564,442
Goodwill	208,033		208,795
Intangible assets, net	104,023		107,108
Other non-current assets	21,278		16,327
LIABILITIES:
Accounts payable	132,919		125,896
Receipts in advance and deferred revenue	103,517		113,328
Net revenue	365,315	307,596
Net income /(loss)	(56,042)	58,165
Cash flows:
Net cash provided by operating activities	(34,991)	46,768
Net cash provided by /(used in) investing activities	96,656	(103,567)
Net cash provided by financing activities	(200,130)	17,372
Consolidated VIEs [Member]
ASSETS:
Cash and cash equivalents	78,056		112,316
Short-term investments	0		2,460
Accounts receivable, net	80,122		95,595
Prepaid and other current assets	43,467		41,838
Intercompany receivables due from the Company's subsidiaries	113,931		223,877
Total current assets	315,576		476,086
Fixed assets, net	7,997		8,190
Goodwill	138,733		139,478
Intangible assets, net	36,911		35,135
Other non-current assets	60,700		61,550
Total assets	559,917		720,439
LIABILITIES:
Accounts payable	13,281		16,167
Accrued and other short-term liabilities	103,468		343,834
Receipts in advance and deferred revenue	44,976		60,140
Intercompany payables due to the Company's subsidiaries	159,400		12,059
Total current liabilities	321,125		432,200
Other long-term liabilities	9,247		9,560
Total liabilities	330,372		441,760
Net revenue	251,120	246,421
Net income /(loss)	(44,674)	10,782
Sohu's VIEs [Member]
Cash flows:
Net cash provided by operating activities	14,274	404
Net cash provided by /(used in) investing activities	699	(11)
Net cash provided by financing activities	0	0
Changyou's VIEs [Member]
Cash flows:
Net cash provided by operating activities	24,608	14,271
Net cash provided by /(used in) investing activities	(73,092)	(20,860)
Net cash provided by financing activities	$ 0	$ 0

VIEs (VIEs Consolidated within Sohu Group, Summary of Significant Agreements Currently in Effect, Narrative) (Details)	3 Months Ended
	Mar. 31, 2014
Sogou Technology [Member] \| Shareholders of Sogou Information [Member]
Variable Interest Entity [Line Items]
Powers of attorney term	10 years
Sogou Technology [Member] \| Sogou Information [Member]
Variable Interest Entity [Line Items]
Exclusive technology consulting and service agreement term	10 years
Business cooperation agreement term	10 years
Sogou Technology [Member] \| Sogou Information [Member] \| Shareholders of Sogou Information [Member]
Variable Interest Entity [Line Items]
Business operation agreement term	10 years
Sohu Era [Member] \| Shareholders of Yi He Jia Xun [Member]
Variable Interest Entity [Line Items]
Powers of attorney term	10 years
Sohu Era [Member] \| Yi He Jia Xun [Member]
Variable Interest Entity [Line Items]
Exclusive technology consulting and service agreement term	10 years
Sohu Era [Member] \| Yi He Jia Xun [Member] \| Shareholders of Yi He Jia Xun [Member]
Variable Interest Entity [Line Items]
Equity interest purchase right agreements	10 years
Sohu Era [Member] \| Sohu Internet [Member]
Variable Interest Entity [Line Items]
Exclusive technology consulting and service agreement term	2 years
Sohu Era [Member] \| GoodFeel [Member]
Variable Interest Entity [Line Items]
Exclusive technology consulting and service agreement term	2 years
AmazGame [Member] \| Shareholders of Gamease [Member]
Variable Interest Entity [Line Items]
Powers of attorney term	10 years
AmazGame [Member] \| Gamease [Member] \| Shareholders of Gamease [Member]
Variable Interest Entity [Line Items]
Business operation agreement term	10 years
Gamespace [Member] \| Shareholders of Guanyou Gamespace [Member]
Variable Interest Entity [Line Items]
Powers of attorney term	10 years
Gamespace [Member] \| Guanyou Gamespace [Member] \| Shareholders of Guanyou Gamespace [Member]
Variable Interest Entity [Line Items]
Business operation agreement term	10 years
7Road Technology [Member] \| Shenzhen 7Road [Member] \| Gamease [Member]
Variable Interest Entity [Line Items]
Business operation agreement term	10 years
Equity interest purchase right agreements	10 years

VIEs (VIE Not Consolidated within Sohu Group, Narrative) (Details) (VIE Not Consolidated within Sohu Group [Member], USD $) In Millions, unless otherwise specified	1 Months Ended
	Dec. 31, 2012
VIE Not Consolidated within Sohu Group [Member]
Variable Interest Entity [Line Items]
Purchase price	$ 1.6
Percentage of acquired equity interest	25.00%

Sohu.com Inc. Shareholders' Equity (Sohu's 2000 Stock Incentive Plan, Narrative) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014 Sohu 2000 Stock Incentive Plan [Member]	Mar. 31, 2013 Sohu 2000 Stock Incentive Plan [Member]	Mar. 31, 2014 Sohu 2000 Stock Incentive Plan [Member] Common Stock [Member]	Jan. 24, 2010 Sohu 2000 Stock Incentive Plan [Member] Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance					9,500,000
Awards 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	$ 5,240,000	$ 1,086,000	$ 1,400,000	$ 700,000

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

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

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

Closing stock price

$ 65.09

Share-based compensation expense

$ 5,240,000

$ 1,086,000

Sohu 2000 Stock Incentive Plan [Member]

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

Share-based compensation expense

1,400,000

700,000

Sohu 2000 Stock Incentive Plan [Member] | Stock Options [Member]

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

Number of Shares, Outstanding, Beginning Balance

147,000

Number of Shares, Exercised

(18,000)

Number of Shares, Forfeited or expired

Number of Shares, Outstanding, Ending Balance

129,000

Number of Shares, Vested, Ending balance

129,000

Number of Shares, Exercisable, Ending balance

129,000

Weighted Average Exercise Price, Outstanding, Beginning balance

$ 18.87

Weighted Average Exercise Price, Exercised

$ 19.27

Weighted Average Exercise Price, Outstanding, Ending balance

$ 18.81

Weighted Average Exercise Price, Vested, Ending Balance

$ 18.81

Weighted Average Exercise Price, Exercisable, Ending Balance

$ 18.81

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

1.39

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

1.15

Weighted Average Remaining Contractual Life (Years), Vested, Ending Balance

1.15

Weighted Average Remaining Contractual Life (Years), Exercisable, Ending Balance

1.15

Aggregate Intrinsic Value, Outstanding, Beginning balance

7,958,000

^[1]

Aggregate Intrinsic Value, Outstanding, Ending balance

5,976,000

^[1]

Aggregate Intrinsic Value, Vested, Ending Balance

5,976,000

^[1]

Aggregate Intrinsic Value, Exercisable, Ending Balance

5,976,000

^[1]

Total intrinsic value of share options exercised in period

1,100,000

Number of options granted in period

Share-based compensation expense

Total cash received from the exercise of share options

$ 348,120

$ 493,437

[1]	The aggregate intrinsic value in the preceding table represents the difference between Sohu's closing stock price of $65.09 on March 31, 2014 and the exercise price of share options. The total intrinsic value of share options exercised for the three months ended March 31, 2014 was $1.1 million.

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	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 5,240,000	$ 1,086,000
Sohu 2000 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	1,400,000	700,000
Sohu 2000 Stock Incentive Plan [Member] \| Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Units, Unvested, Beginning balance	123
Number of Units, Granted	0
Number of Units, Vested	(121)
Number of Units, Forfeited	(2)
Number of Units, Unvested, Ending balance	0
Number of Units, Expected to vest thereafter	0
Weighted-Average Grant-Date Fair Value, Unvested, Beginning balance	$ 61.27
Weighted-Average Grant-Date Fair Value, Vested	$ 61.27
Weighted-Average Grant-Date Fair Value, Forfeited	$ 61.27
Share-based compensation expense	1,400,000	700,000
Unrecognized compensation expense	0
Total fair value of restricted share units vested	$ 9,300,000	$ 6,200,000

Sohu.com Inc. Shareholders' Equity (Sohu's 2010 Stock Incentive Plan, Narrative) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014 Sohu 2010 Stock Incentive Plan [Member]	Mar. 31, 2014 Sohu 2010 Stock Incentive Plan [Member] Restricted Share Units [Member]	Mar. 31, 2013 Sohu 2010 Stock Incentive Plan [Member] Restricted Share Units [Member]	Mar. 31, 2014 Sohu 2010 Stock Incentive Plan [Member] Common Stock [Member]	Jul. 02, 2010 Sohu 2010 Stock Incentive Plan [Member] Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance							1,500,000
Maximum term of share rights granted under share incentive plan			10 years
Plan expiration date			Jul. 01, 2020
Shares available for grant						1,310,513
Share-based compensation expense	$ 5,240,000	$ 1,086,000		$ 1,200,000	$ 200,000
Unrecognized compensation expense				7,000,000
Unrecognized compensation expense, weighted average period for recognition				1 year 2 months 8 days
Total fair value of restricted share units vested				$ 0	$ 0

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	3 Months Ended
	Mar. 31, 2014
Sohu 2010 Stock Incentive Plan [Member] \| Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Units, Unvested, Beginning balance	123
Number of Units, Granted	24
Number of Units, Vested	0
Number of Units, Forfeited	(1)
Number of Units, Unvested, Ending balance	146
Number of Units, Expected to vest thereafter	109
Weighted-Average Grant-Date Fair Value, Unvested, Beginning balance	$ 84.82
Weighted-Average Grant-Date Fair Value, Granted	$ 72.92
Weighted-Average Grant-Date Fair Value, Forfeited	$ 70.88
Weighted-Average Grant-Date Fair Value, Unvested, Ending balance	$ 82.89
Weighted-Average Grant-Date Fair Value, Expected to vest thereafter	$ 82.68

Sohu.com Inc. Shareholders' Equity (Changyou's 2008 Stock Incentive Plan, Narrative) (Details) (USD $)	3 Months Ended				1 Months Ended	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014 Changyou [Member]	Mar. 31, 2013 Changyou [Member]	Mar. 31, 2009 Changyou [Member] Ordinary Shares [Member]	Mar. 31, 2014 Changyou [Member] Changyou 2008 Share Incentive Plan [Member]	Mar. 31, 2013 Changyou [Member] Changyou 2008 Share Incentive Plan [Member]	Mar. 31, 2014 Changyou [Member] Changyou 2008 Share Incentive Plan [Member] Ordinary Shares [Member]	Mar. 31, 2009 Changyou [Member] Changyou 2008 Share Incentive Plan [Member] Ordinary Shares [Member]	Dec. 31, 2008 Changyou [Member] Changyou 2008 Share Incentive Plan [Member] Ordinary Shares [Member]	Mar. 31, 2014 Changyou [Member] Changyou 2008 Share Incentive Plan [Member] Ordinary Shares [Member] Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for future issuance										2,000,000
Shares reserved for future issuance as a result of share split									20,000,000
Stock split, conversion ratio					10
Awards vesting period						4 years
Maximum term of share rights granted under share incentive plan						10 years
Number of shares or units granted								15,000,000			4,863,552
Share-based compensation expense	$ 5,240,000	$ 1,086,000	$ 280,000	$ 209,000		$ 300,000	$ 200,000

Sohu.com Inc. Shareholders' Equity (Share-based Awards Granted before Changyou's Initial Public Offering, Narrative) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Feb. 28, 2009
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 5,240,000	$ 1,086,000
Changyou [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	280,000	209,000
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	0
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	0	(300,000)
Fair value of restricted share units per share (in US dollars per share)			$ 8.00
Total fair value of restricted share units vested	$ 0	$ 0

Sohu.com Inc. Shareholders' Equity (Share-based Awards Granted after Changyou's Initial Public Offering, Narrative) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 5,240,000	$ 1,086,000
Changyou [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	280,000	209,000
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]
Awards vesting period	4 years
Share-based compensation expense	300,000	500,000
Unrecognized compensation expense	1,600,000
Unrecognized compensation expense, weighted average period for recognition	1 year 29 days
Total fair value of restricted share units vested	$ 400,000	$ 300,000
Changyou [Member] \| Changyou's Share-based Awards Granted after IPO [Member] \| Restricted Share Units [Member] \| Ordinary Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares or units granted	1,667,552

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	3 Months Ended
	Mar. 31, 2014
Changyou [Member] \| Changyou's Share-based Awards Granted after IPO [Member] \| Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Units, Unvested, Beginning balance	218
Number of Units, Granted	40
Number of Units, Vested	(28)
Number of Units, Forfeited	(5)
Number of Units, Unvested, Ending balance	225
Number of Units, Expected to vest thereafter	215
Weighted-Average Grant-Date Fair Value, Unvested, Beginning balance	$ 14.46
Weighted-Average Grant-Date Fair Value, Granted	$ 13.37
Weighted-Average Grant-Date Fair Value, Vested	$ 16.29
Weighted-Average Grant-Date Fair Value, Forfeited	$ 17.19
Weighted-Average Grant-Date Fair Value, Unvested, Ending balance	$ 13.98
Weighted-Average Grant-Date Fair Value, Expected to vest thereafter	$ 14.00

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

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Sogou [Member]

Mar. 31, 2013

Sogou [Member]

Mar. 31, 2014

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Mar. 31, 2014

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Stock Options [Member]

Mar. 31, 2013

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Stock Options [Member]

Mar. 31, 2014

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Stock Options [Member]

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

Mar. 31, 2014

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]

Mar. 31, 2014

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Stock Options [Member]

Vesting upon Completion of Event [Member]

Jun. 18, 2013

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Ordinary Shares [Member]

Mar. 31, 2014

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Ordinary Shares [Member]

Stock Options [Member]

Mar. 31, 2014

Sogou [Member]

Sogou 2010 Share Incentive Plan [Member]

Ordinary Shares [Member]

Stock Options [Member]

Vesting upon Completion of Event [Member]

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

Number of shares authorized for issuance

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

23,025,125

8,270,000

35,255,125

3,960,000

Installments of share options issued

four equal installments

four or five equal installments

four equal installments

Number of options for which performance targets had been set

15,748,900

Number of options vested and exercisable

12,847,638

Accumulated number of share options exercised

10,034,525

Period of options after which remaining options will cease to vest if there has not been certain event

24 months

Starting date of waiting period for certain events

Jun. 15, 2013

Share-based compensation expense

$ 5,240,000

$ 1,086,000

$ 2,332,000

^[1]

$ 16,000

^[1]

$ 383,000

$ 16,000

$ 0

Unrecognized compensation expense

$ 388,000

Unrecognized compensation expense, weighted average period for recognition

3 months

[1]	Also includes compensation expense for Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses. See Note 11 - Sohu.com Inc. Shareholders' Equity.

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	3 Months Ended
	Mar. 31, 2014 years
Sogou [Member] \| Sogou 2010 Share Incentive Plan [Member] \| Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding, Beginning Balance	17,953
Number of Shares, Granted	0
Number of Shares, Exercised	0
Number of Shares, Forfeited or expired	(9)
Number of Shares, Outstanding, Ending Balance	17,944
Number of Shares, Vested, Ending balance, and expected to vest thereafter	5,658
Number of Shares, Exercisable, Ending balance	2,813
Weighted Average Exercise Price, Outstanding, Beginning balance	$ 0.251
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	8.40

Sohu.com Inc. Shareholders' Equity (Sogou 2010 Share Incentive Plan, Share Option Assumptions) (Details) (Sogou [Member], Sogou 2010 Share Incentive Plan [Member], Stock Options [Member], USD $)	3 Months Ended
	Mar. 31, 2014
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
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%
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%

Sohu.com Inc. Shareholders' Equity (Sogou's Share-based Awards to Sohu Management, Narrative) (Details) (USD $)

3 Months Ended

0 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Sogou [Member]

Mar. 31, 2013

Sogou [Member]

Mar. 31, 2014

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Stock Options [Member]

Mar. 31, 2013

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Stock Options [Member]

Mar. 31, 2014

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Stock Options [Member]

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

Mar. 31, 2014

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Stock Options [Member]

Vesting upon Completion of Sogou's IPO and Expiration of All Underwriters' Lockup Periods [Member]

Apr. 14, 2011

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Ordinary Shares [Member]

Mar. 31, 2011

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Ordinary Shares [Member]

Mar. 31, 2014

Sogou [Member]

Sohu Management Sogou Share Option Arrangement [Member]

Ordinary Shares [Member]

Stock Options [Member]

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

Number of shares authorized for issuance

12,000,000

Fixed exercise price of ordinary share

$ 0.625

Sogou's ordinary shares previously held by Sohu

8,800,000

Sogou's newly-issued shares

3,200,000

Sogou's newly-issued shares, price per share

$ 0.625

Sogou's newly-issued shares, value

$ 2,000,000

Accumulated number of options issued

8,376,000

2,400,000

10,776,000

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

Accumulated number of share options exercised

5,105,500

Share-based compensation expense

5,240,000

1,086,000

2,332,000

^[1]

16,000

^[1]

50,000

Unrecognized compensation expense

$ 50,000

Unrecognized compensation expense, weighted average period for recognition

3 months

[1]	Also includes compensation expense for Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses. See Note 11 - Sohu.com Inc. Shareholders' Equity.

Sohu.com Inc. Shareholders' Equity (Sogou's Share-based Awards to Sohu Management, Share Option Activity) (Details) (Sogou [Member], Sohu Management Sogou Share Option Arrangement [Member], Stock Options [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended
	Mar. 31, 2014 years
Sogou [Member] \| Sohu Management Sogou Share Option Arrangement [Member] \| Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding, Beginning Balance	3,880
Number of Shares, Granted	0
Number of Shares, Exercised	0
Number of Shares, Forfeited or expired	0
Number of Shares, Outstanding, Ending Balance	3,880
Number of Shares, Vested, Ending balance	1,477
Number of Shares, Exercisable, Ending balance	740
Weighted Average Exercise Price, Outstanding, Beginning balance	$ 0.625
Weighted Average Exercise Price, Outstanding, Ending balance	$ 0.625
Weighted Average Remaining Contractual Life (Years), Outstanding, Ending balance	8.24

- Definition

Number of share options (or share units) exercised during the current period.

+ References+ Details

Sohu.com Inc. Shareholders' Equity (Sogou's Share-based Awards to Sohu Management, Share Option Assumptions) (Details) (Sogou [Member], Sohu Management Sogou Share Option Arrangement [Member], Stock Options [Member], USD $)	3 Months Ended
	Mar. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average expected option life	10 years
Dividend yield	0.00%
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)	0.00%
Volatility rate	47.00%
Fair value	$ 0.27
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

Sohu.com Inc. Shareholders' Equity (Sogou Inc. Share-based Awards, Option Modification) (Details) (Sogou [Member], USD $)	3 Months Ended
	Mar. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incremental compensation expense	$ 0
Accumulated number of share options early 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 early exercised	19,245,000
Sohu Management Sogou Share Option Arrangement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accumulated number of share options early exercised	1,225,000

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

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

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

Share-based compensation expense

$ 5,240,000

$ 1,086,000

Sogou [Member]

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

Share-based compensation expense

2,332,000

^[1]

16,000

^[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]

Share-based compensation expense

1,800,000

Unrecognized compensation expense

$ 5,900,000

Unrecognized compensation expense, weighted average period for recognition

3 years 4 days

Sogou [Member] | Tencent [Member] | Tencent Share-based Awards Related to Soso [Member] | Ordinary Shares [Member]

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

Number of shares authorized for issuance

145,644

[1]	Also includes compensation expense for Tencent restricted share units that Tencent had granted to employees who transferred to Sogou with the Soso search-related businesses. See Note 11 - Sohu.com Inc. Shareholders' Equity.

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. 16, 2013 Sogou [Member] Tencent [Member]	Sep. 17, 2013 Sogou [Member] Series A Preferred Shares [Member]	Jun. 29, 2012 Sogou [Member] Series A Preferred Shares [Member] Alibaba [Member]	Oct. 22, 2010 Sogou [Member] Series A Preferred Shares [Member] Alibaba [Member]	Sep. 17, 2013 Sogou [Member] Series A Preferred Shares [Member] China Web [Member]	Mar. 24, 2014 Sogou [Member] Series A Preferred Shares [Member] China Web [Member]	Oct. 22, 2010 Sogou [Member] Series A Preferred Shares [Member] China Web [Member]	Sep. 17, 2013 Sogou [Member] Series A Preferred Shares [Member] Photon [Member]	Oct. 22, 2010 Sogou [Member] Series A Preferred Shares [Member] Photon [Member]	Sep. 17, 2013 Sogou [Member] Series A Preferred Shares [Member] Sohu Search [Member]	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, shares			24.0			14.4
Purchase of Series A Preferred Shares, aggregate purchase price			25.8			47.3
Cash proceeds from Tencent	448.0										1.5
Special dividend paid to Series A Preferred Shareholders by Sogou		$ 301			$ 97			$ 43		$ 161
Ownership percentage held by Tencent											45.00%

Business Transactions (Sogou Transactions, Sogou's Shareholding Structure) (Details) (Sogou [Member], USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2014 Ordinary Shares and Preferred Shares [Member]	Mar. 31, 2014 Sohu [Member] Class A Ordinary Shares [Member]	Mar. 31, 2014 Sohu [Member] Series A Preferred Shares [Member]	Mar. 31, 2014 Sohu [Member] Series A Preferred Shares [Member] Repurchase Option [Member]	Mar. 31, 2014 Photon [Member] Series A Preferred Shares [Member]	Mar. 31, 2014 Photon [Member] Series A Preferred Shares [Member] Repurchase Option [Member]	Sep. 16, 2013 Photon [Member] Series A Preferred Shares [Member] Repurchase Option [Member]	Mar. 31, 2014 Tencent [Member] Class A Ordinary Shares [Member]	Mar. 31, 2014 Tencent [Member] Series B Preferred Shares [Member]	Mar. 31, 2014 Tencent [Member] Non-voting Class B Ordinary Shares [Member]	Mar. 31, 2014 Various Employees of Sogou and Sohu [Member] Class A Ordinary Shares [Member]
Shareholding in Independently Listed Subsidiary [Line Items]
Shares, outstanding		356,371,908	134,107,750	24,000,000		38,400,000			6,757,875	65,431,579	79,368,421	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
Impact on Sohu's basic net income per share	$ 0

Business Transactions (Sogou Transactions, Terms of Sogou Preferred Shares) (Details) (Sogou [Member], USD $)	3 Months Ended
	Mar. 31, 2014
Series A Preferred Shares [Member]
Restructuring Cost and Reserve [Line Items]
Dividend rate per annum per Preferred Share	$ 0.0375
Times over original sales price preferred shareholders entitled to receive in event of liquidation	1.3
Preferred share conversion price	$ 0.625
Series B Preferred Shares [Member]
Restructuring Cost and Reserve [Line Items]
Dividend rate per annum per Preferred Share	$ 0.411
Liquidation Preference Price	$ 6.847
Preferred share conversion price	$ 7.267

- Definition

The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share.

+ References+ Details

Business Transactions (Changyou Share Repurchase Transactions) (Details) (Changyou [Member], Changyou Share Repurchase Program Authorized in 2013 [Member], USD $) In Millions, except Share data, unless otherwise specified	0 Months Ended	3 Months Ended
	Jul. 27, 2013	Mar. 31, 2014 ADS [Member]
Restructuring Cost and Reserve [Line Items]
Share repurchase program, authorized amount	$ 100
Share repurchase program, period in force	2 years
Share repurchase program, shares repurchased		0

Mezzanine Equity (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Business Acquisition [Line Items]
Accretion charges	$ 0	$ 10,668
Changyou [Member] \| 7Road [Member]
Business Acquisition [Line Items]
Put option expiration year	2014

Noncontrolling Interest (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	$ 455,142		$ 510,015
Net income /(loss) attributable to noncontrolling interest in consolidated statements of comprehensive income	(4,935)	23,066
Changyou [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	297,811		307,898
Percentage of noncontrolling interest recognized in consolidated balance sheets	32.00%		32.00%
Net income /(loss) attributable to noncontrolling interest in consolidated statements of comprehensive income	(6,630)	25,235
Percentage of net income /(loss) attributable to noncontrolling interest recognized in consolidated statements of comprehensive income	32.00%	32.00%
Sogou [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	154,571		199,059
Net income /(loss) attributable to noncontrolling interest in consolidated statements of comprehensive income	$ 1,118	$ (1,929)

Noncontrolling Interest (Noncontrolling Interest in Consolidated Balance Sheets) (Details) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	$ 455,142	$ 510,015
Changyou [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	297,811	307,898
Sogou [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	154,571	199,059
Others [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	$ 2,760	$ 3,058

Noncontrolling Interest (Noncontrolling Interest in Consolidated Statements of Comprehensive Income) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Noncontrolling Interest [Line Items]
Net income /(loss) attributable to noncontrolling interest in consolidated statements of comprehensive income	$ (4,935)	$ 23,066
Changyou [Member]
Noncontrolling Interest [Line Items]
Net income /(loss) attributable to noncontrolling interest in consolidated statements of comprehensive income	(6,630)	25,235
Sogou [Member]
Noncontrolling Interest [Line Items]
Net income /(loss) attributable to noncontrolling interest in consolidated statements of comprehensive income	1,118	(1,929)
Others [Member]
Noncontrolling Interest [Line Items]
Net income /(loss) attributable to noncontrolling interest in consolidated statements of comprehensive income	$ 577	$ (240)

Net Income /(Loss) per Share (Narrative) (Details) (USD $) In Millions, except Share data, unless otherwise specified		3 Months Ended
	Mar. 24, 2014 Sogou [Member] China Web [Member] Series A Preferred Shares [Member]	Mar. 31, 2014 Potential common shares issuable upon exercise or settlement of share-based awards [Member]
Schedule of Calculation of Numerator and Denominator in Earnings Per Share [Line Items]
Anti-dilutive potential common shares		148,000
Purchase of Series A Preferred Shares, shares	14,400,000
Purchase of Series A Preferred Shares, aggregate purchase price	$ 47.3
Deemed dividend	$ 27.7

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References+ Details

Net Income per Share (Calculation of Sohu Group's Basic and Diluted Net Income /(Loss) per Share) (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Numerator:
Net income /(loss) attributable to Sohu.com Inc., basic (after subtracting the deemed dividend to noncontrolling Sogou Series A Preferred shareholders)	$ (78,854)	$ 24,431
Effect of dilutive securities:
Net income /(loss) attributable to Sohu.com Inc., diluted	(78,854)	22,988
Denominator:
Weighted average basic common shares outstanding	38,411	38,169
Effect of dilutive securities:
Share options and restricted share units	0	260
Weighted average diluted common shares outstanding	38,411	38,429
Basic net income /(loss) per share attributable to Sohu.com Inc.	$ (2.05)	$ 0.64
Diluted net income /(loss) per share attributable to Sohu.com Inc.	$ (2.05)	$ 0.60
Changyou [Member]
Effect of dilutive securities:
Incremental dilution	0	(325)
Sogou [Member]
Effect of dilutive securities:
Incremental dilution	$ 0	$ (1,118)

Sohu.com Inc. Shareholders' Equity (Treasury Stock) (Details) (Sohu [Member], Common Stock [Member])	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Sohu [Member] \| Common Stock [Member]
Equity, Class of Treasury Stock [Line Items]
Shares repurchased	0	0