Paramount Global (PARA) 10-Q 7 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	4-May-15
Document And Entity Information [Abstract]
Entity Registrant Name	CBS Corporation
Entity Central Index Key	813828
Document Type	10-Q
Document Period End Date	31-Mar-15
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity Filer Category	Large Accelerated Filer
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Common Class A [Member]
Statement [Line Items]
Shares of common stock outstanding		37,826,904
Common Class B [Member]
Statement [Line Items]
Shares of common stock outstanding		454,315,931

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
Revenues	$3,500	$3,570
Expenses:
Operating	2,142	2,121
Selling, general and administrative	588	587
Depreciation and amortization	68	71
Total expenses	2,798	2,779
Operating income (loss)	702	791
Interest expense	-93	-93
Interest income	5	3
Other items, net	-4	5
Earnings from continuing operations before income taxes and equity in earnings (loss) of investee companies	610	706
Provision for income taxes	-203	-234
Equity in loss of investee companies, net of tax	-13	-10
Net earnings from continuing operations	394	462
Net earnings (loss) from discontinued operations, net of tax	0	6
Net earnings	$394	$468
Basic net earnings per common share:
Basic net earnings from continuing operations per common share (in dollars per share)	$0.79	$0.79
Basic net earnings from discontinued operations per common share (in dollars per share)	$0	$0.01
Basic net earnings per common share (in dollars per share)	$0.79	$0.80
Diluted net earnings per common share:
Diluted net earnings from continuing operations per common share (in dollars per share)	$0.78	$0.77
Diluted net earnings from discontinued operations per common share (in dollars per share)	$0	$0.01
Diluted net earnings per common share (in dollars per share)	$0.78	$0.78
Weighted average number of common shares outstanding:
Basic weighted average number of common shares outstanding	498	585
Diluted weighted average number of common shares outstanding	506	600
Dividends per common share (in dollars per share)	$0.15	$0.12

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings (loss)	$394	$468
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other comprehensive income from discontinued operations, net of tax	-3	-5
Other comprehensive income (loss), net of tax	6	2
Total comprehensive income (loss), net of tax	400	470
Continuing Operations [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Cumulative translation adjustments	-4	-6
Amortization of net actuarial loss	9	7
Changes in fair value of cash flow hedges	1	0
Other comprehensive income (loss), net of tax	6	1
Discontinued Operations [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other comprehensive income from discontinued operations, net of tax	0	1
Other comprehensive income (loss), net of tax		$1

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
Assets, Current [Abstract]
Cash and cash equivalents	$331,000,000	$428,000,000
Receivables, less allowances of $54 (2015) and $50 (2014)	3,295,000,000	3,459,000,000
Programming and other inventory (Note 4)	764,000,000	922,000,000
Deferred income tax assets, net	111,000,000	104,000,000
Prepaid income taxes	79,000,000	161,000,000
Prepaid expenses	136,000,000	129,000,000
Other current assets	504,000,000	386,000,000
Total current assets	5,220,000,000	5,589,000,000
Property and equipment	3,166,000,000	3,164,000,000
Less accumulated depreciation and amortization	1,772,000,000	1,731,000,000
Net property and equipment	1,394,000,000	1,433,000,000
Programming and other inventory (Note 4)	1,854,000,000	1,817,000,000
Goodwill	6,664,000,000	6,698,000,000
Intangible assets	6,002,000,000	6,008,000,000
Other assets	2,622,000,000	2,488,000,000
Assets of discontinued operations	30,000,000	39,000,000
Total Assets	23,786,000,000	24,072,000,000
Liabilities, Current [Abstract]
Accounts payable	175,000,000	302,000,000
Accrued compensation	186,000,000	333,000,000
Participants' share and royalties payable	929,000,000	999,000,000
Program rights	449,000,000	404,000,000
Deferred revenues	161,000,000	206,000,000
Commercial paper (Note 6)	0	616,000,000
Current portion of long-term debt (Note 6)	21,000,000	20,000,000
Accrued expenses and other current liabilities	1,127,000,000	1,127,000,000
Current liabilities of discontinued operations	44,000,000	26,000,000
Total current liabilities	3,092,000,000	4,033,000,000
Long-term debt (Note 6)	7,693,000,000	6,510,000,000
Pension and postretirement benefit obligations	1,537,000,000	1,564,000,000
Deferred income tax liabilities, net	1,601,000,000	1,530,000,000
Other liabilities	3,372,000,000	3,347,000,000
Liabilities of discontinued operations (Note 3)	94,000,000	118,000,000
Commitments and contingencies (Note 10)
Stockholders' Equity [Abstract]
Common stock	1,000,000	1,000,000
Additional paid-in capital	44,068,000,000	44,041,000,000
Accumulated deficit	-21,537,000,000	-21,931,000,000
Accumulated other comprehensive loss (Note 8)	-729,000,000	-735,000,000
Stockholders' equity including treasury stock	21,803,000,000	21,376,000,000
Less treasury stock, at cost	15,406,000,000	14,406,000,000
Total Stockholders' Equity	6,397,000,000	6,970,000,000
Total Liabilities and Stockholders' Equity	23,786,000,000	24,072,000,000
Other liabilities	3,372,000,000	3,347,000,000
Commitments and contingencies (Note 10)
Common Class A [Member]
Stockholders' Equity [Abstract]
Common stock	0	0
Common Class B [Member]
Stockholders' Equity [Abstract]
Common stock	$1,000,000	$1,000,000

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Millions, except Per Share data, unless otherwise specified
Balance Sheet Parentheticals [Abstract]
Receivables, allowances	$54	$50
Common Class A [Member]
Class of Stock [Line Items]
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	375	375
Common stock, shares, issued	38	38
Common Class B [Member]
Class of Stock [Line Items]
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	5,000	5,000
Common stock, shares, issued	823	818
Treasury stock, shares	366	349

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Operating Activities
Net earnings (loss)	$394	$468
Less: Net earnings from discontinued operations	0	6
Net earnings from continuing operations	394	462
Adjustments to reconcile net earnings from continuing operations to net cash flow provided by operating activities from continuing operations:
Depreciation and amortization	68	71
Stock-based compensation	46	40
Equity in loss of investee companies, net of tax and distributions	13	12
Change in assets and liabilities, net of investing and financing activities	-104	-37
Net cash flow provided by (used for) operating activities from continuing operations	417	548
Net cash flow provided by (used for) operating activities from discontinued operations	0	-47
Net cash flow provided by (used for) operating activities	417	501
Investing Activities
Capital expenditures	-17	-28
Investments in and advances to investee companies	-39	-39
Proceeds from dispositions	59	6
Other investing activities	2	5
Net cash flow provided by (used for) investing activities from continuing operations	5	-56
Net cash flow provided by (used for) investing activities from discontinued operations	-3	-9
Net cash flow provided by (used for) investing activities	2	-65
Financing Activities
(Repayments of) proceeds from short-term debt borrowings, net	-616	-35
Proceeds from issuance of notes, net	1,178	0
Payment of capital lease obligations	-4	-4
Dividends	-80	-75
Purchase of Company common stock	-1,049	-2,032
Payment of payroll taxes in lieu of issuing shares for stock-based compensation	-82	-125
Proceeds from exercise of stock options	80	76
Excess tax benefit from stock-based compensation	57	103
Net cash flow provided by (used for) financing activities from continuing operations	-516	-2,092
Net cash flow provided by (used for) financing activities from discontinued operations	0	1,570
Net cash flow provided by (used for) financing activities	-516	-522
Net increase (decrease) in cash and cash equivalents	-97	-86
Cash and cash equivalents, including discontinued operations, at beginning of period	428	397
Cash and cash equivalents, including discontinued operations, at end of period	331	311
Continuing Operations [Member]
Supplemental Cash Flow [Line Items]
Cash paid for interest, including early redemption premiums	117	103
Cash paid for taxes	$4	$17

Consolidated_Statement_of_Cash

Consolidated Statement of Cash Flows (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Statement of Cash Flows [Abstract]
Cash and cash equivalents of discontinued operations	$114	$29

Basis_of_Presentation_and_Summ

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	1) BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Description of Business-CBS Corporation (together with its consolidated subsidiaries unless the context otherwise requires, the “Company” or “CBS Corp.”) is comprised of the following segments: Entertainment (CBS Television, comprised of the CBS Television Network, CBS Television Studios and CBS Global Distribution Group; CBS Interactive and CBS Films), Cable Networks (Showtime Networks, CBS Sports Network and Smithsonian Networks), Publishing (Simon & Schuster) and Local Broadcasting (CBS Television Stations and CBS Radio).
	Discontinued Operations-On July 16, 2014, the Company completed the disposition of CBS Outdoor Americas Inc. (“Outdoor Americas”), which was previously a subsidiary of the Company and has been renamed OUTFRONT Media Inc. Outdoor Americas has been presented as a discontinued operation in the Company's consolidated financial statements (See Note 3). Prior periods have been recast to conform to this presentation.
	Basis of Presentation-The accompanying unaudited consolidated financial statements of the Company have been prepared pursuant to the rules of the Securities and Exchange Commission. These financial statements should be read in conjunction with the more detailed financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2014.
	In the opinion of management, the accompanying unaudited financial statements reflect all adjustments, consisting of normal and recurring adjustments, necessary for a fair statement of the financial position, results of operations and cash flows of the Company for the periods presented. Certain previously reported amounts have been reclassified to conform to the current presentation.
	Use of Estimates-The preparation of the Company’s financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amount of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.
	Net Earnings per Common Share-Basic net earnings per share (“EPS”) is based upon net earnings divided by the weighted average number of common shares outstanding during the period. Diluted EPS reflects the effect of the assumed exercise of stock options and vesting of restricted stock units (“RSUs”) and market-based performance share units (“PSUs”) only in the periods in which such effect would have been dilutive. Excluded from the calculation of diluted EPS because their inclusion would have been anti-dilutive, were 5 million stock options and RSUs for the three months ended March 31, 2015 and 2 million stock options for the three months ended March 31, 2014.
	The table below presents a reconciliation of weighted average shares used in the calculation of basic and diluted EPS.
		Three Months Ended
		March 31,
	(in millions)	2015	2014
	Weighted average shares for basic EPS	498	585
	Dilutive effect of shares issuable under stock-based	8	15
	compensation plans
	Weighted average shares for diluted EPS	506	600
	Other Liabilities-Other liabilities consist primarily of the noncurrent portion of residual liabilities of previously disposed businesses, participants’ share and royalties payable, program rights obligations, deferred compensation and other employee benefit accruals.
	Additional Paid-In Capital-For the three months ended March 31, 2015 and 2014, the Company recorded dividends of $75 million and $70 million, respectively, as a reduction to additional paid-in capital as the Company had an accumulated deficit balance.
	Adoption of New Accounting Standards
	Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity
	During the first quarter of 2015, the Company adopted amended Financial Accounting Standards Board (“FASB”) guidance which changes the requirements for reporting discontinued operations and requires additional disclosures about discontinued operations and disposals of components of an entity that do not qualify for discontinued operations reporting. Under this guidance, only a disposal of a component of an entity or a group of components of an entity that represents a strategic shift that has (or will have) a major effect on the company’s operations and financial results should be reported in discontinued operations. The guidance also expands the definition of a discontinued operation to include a business or nonprofit activity that, on acquisition, meets the criteria to be classified as held for sale and disposals of equity method investments that meet the definition of discontinued operations. The adoption of this guidance did not have an effect on the Company's consolidated financial statements.
	Recent Pronouncements
	Simplifying the Presentation of Debt Issuance Costs
	In April 2015, the FASB issued amended guidance which requires debt issuance costs to be presented on the balance sheet as a direct deduction from the carrying amount of the related debt, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by this amended guidance. This guidance, which is effective for interim and annual periods beginning after December 15, 2015, with early adoption permitted, is not expected to have a material impact on the Company’s consolidated financial statements.
	Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items
	In January 2015, the FASB issued amended guidance which eliminates the concept of extraordinary items. This guidance removes the requirement to assess whether an event or transaction is both unusual in nature and infrequent in occurrence and to separately present any such items on the statement of operations after income from continuing operations. Rather, such items will either be presented as a separate component of income from continuing operations or disclosed in the notes to the financial statements. This guidance is effective for interim and annual periods beginning after December 15, 2015. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. Additionally, the Company is permitted to amend prior periods presented in the financial statements once the guidance is adopted.
	Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern
	In August 2014, the FASB issued guidance which requires management to evaluate, for each interim and annual reporting period, whether there are conditions or events that raise substantial doubt about an entity's ability to continue as a going concern within one year after the date the financial statements are issued. If management identifies conditions or events that raise substantial doubt, disclosures are required in the financial statements, including any plans that will alleviate the substantial doubt about the entity's ability to continue as a going concern. This guidance, which is effective for the first annual period ending after December 15, 2016, is not expected to have an impact on the Company's consolidated financial statements.
	Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period
	In June 2014, the FASB issued guidance on the accounting for stock-based compensation when the terms of an award provide that a performance target that affects vesting could be achieved after the requisite service period. Under this guidance such performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. This guidance, which is effective for interim and annual periods beginning after December 15, 2015, is not expected to have a material impact on the Company’s consolidated financial statements.
	Revenue from Contracts with Customers
	In May 2014, the FASB issued guidance on the recognition of revenues which provides a single, comprehensive revenue recognition model for all contracts with customers and supersedes most existing revenue recognition guidance. The main principle under this guidance is that an entity should recognize revenue at the amount it expects to be entitled to in exchange for the transfer of goods or services to customers. The Company is currently evaluating the impact of this guidance, which is effective for interim and annual reporting periods beginning after December 15, 2016 with early adoption not permitted.

Stockbased_Compensation

Stock-based Compensation	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based Compensation	2) STOCK-BASED COMPENSATION
	The following table summarizes the Company’s stock-based compensation expense for the three months ended March 31, 2015 and 2014.
		Three Months Ended
		March 31,
		2015			2014
	RSUs and PSUs	$	38		$	34
	Stock options and equivalents	8			6
	Stock-based compensation expense, before income taxes	46			40
	Related tax benefit	(18		)	(16		)
	Stock-based compensation expense, net of tax benefit	$	28		$	24
	During the three months ended March 31, 2015, the Company granted 2 million RSUs for CBS Corp. Class B common stock with a weighted average per unit grant-date fair value of $59.07. RSUs granted during the first quarter of 2015 generally vest over a one- to four-year service period. Compensation expense for RSUs is determined based upon the market price of the shares underlying the awards on the date of grant. For certain RSU awards the number of shares an employee earns ranges from 0% to 120% of the target award, based on the outcome of established performance goals. Compensation expense is recorded based on the probable outcome of the performance conditions. During the first quarter of 2015, the Company also granted 2 million stock options with a weighted average exercise price of $59.54. Stock options granted during the first quarter of 2015 vest over a four-year service period and expire eight years from the date of grant. Compensation expense for stock options is determined based on the grant date fair value of the award calculated using the Black-Scholes options-pricing model.
	Total unrecognized compensation cost related to unvested RSUs at March 31, 2015 was $280 million, which is expected to be recognized over a weighted average period of 2.8 years. Total unrecognized compensation cost related to unvested stock option awards at March 31, 2015 was $74 million, which is expected to be recognized over a weighted average period of 3.0 years.

Discontinued_Operations

Discontinued Operations	3 Months Ended
	Mar. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	3) DISCONTINUED OPERATIONS
	During 2014, the Company completed the disposition of Outdoor Americas. Outdoor Americas has been presented as a discontinued operation in the Company’s consolidated financial statements. In connection with the Company's plan to dispose of Outdoor Americas, in January 2014 Outdoor Americas borrowed $1.60 billion. On April 2, 2014, Outdoor Americas completed an IPO through which it sold 23.0 million shares, or approximately 19%, of its common stock for $28.00 per share. Proceeds from the IPO aggregated $615 million, net of underwriting discounts and commissions. The Company received $2.04 billion of the combined IPO and debt proceeds from Outdoor Americas. On July 16, 2014, the Company completed the disposition of its 81% ownership of Outdoor Americas common stock through a tax-free split-off through which the Company accepted 44.7 million shares of CBS Corp. Class B Common Stock from its stockholders in exchange for the 97.0 million shares, or approximately 81% of Outdoor Americas common stock that it owned (the “Split-Off”).
	The following table sets forth details of the net earnings from discontinued operations.
		Three Months
		Ended
		March 31, 2014
	Revenues from discontinued operations	$	288
	Earnings from discontinued operations	$	14
	Income tax provision	(8		)
	Net earnings from discontinued operations, net of tax	$	6
	Noncurrent liabilities of discontinued operations of $94 million and $118 million at March 31, 2015 and December 31, 2014, respectively, primarily include tax reserves related to previously disposed businesses and the carrying value of a guarantee liability associated with the Company’s disposition of its outdoor advertising business in Europe (“Outdoor Europe”) of approximately $28 million at both March 31, 2015 and December 31, 2014 (See Note 10).

Programming_and_Other_Inventor

Programming and Other Inventory	3 Months Ended
	Mar. 31, 2015
Inventory Disclosure [Abstract]
Programming and Other Inventory	4) PROGRAMMING AND OTHER INVENTORY
		At			At
		31-Mar-15			31-Dec-14
	Program rights		$	1,304		$	1,471
	Television programming:
	Released (including acquired libraries)		1,082			983
	In process and other		113			179
	Theatrical programming:
	Released		28			23
	In process and other		41			36
	Publishing, primarily finished goods		50			47
	Total programming and other inventory		2,618			2,739
	Less current portion		764			922
	Total noncurrent programming and other inventory		$	1,854		$	1,817

Related_Parties

Related Parties	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Related Parties	5) RELATED PARTIES
	National Amusements, Inc. National Amusements, Inc. (“NAI”) is the controlling stockholder of CBS Corp. and Viacom Inc. Mr. Sumner M. Redstone, the controlling stockholder, chairman of the board of directors and chief executive officer of NAI, is the Executive Chairman of the Board of Directors and founder of both CBS Corp. and Viacom Inc. In addition, Ms. Shari Redstone, Mr. Sumner M. Redstone’s daughter, is the president and a director of NAI and the vice chair of the Board of Directors of both CBS Corp. and Viacom Inc. Mr. David R. Andelman is a director of CBS Corp. and serves as a director of NAI. Mr. Frederic V. Salerno is a director of CBS Corp. and serves as a director of Viacom Inc. At March 31, 2015, NAI directly or indirectly owned approximately 79.6% of CBS Corp.’s voting Class A Common Stock, and owned approximately 7.9% of CBS Corp.’s Class A Common Stock and non-voting Class B Common Stock on a combined basis.
	Viacom Inc. As part of its normal course of business, the Company licenses its television content, leases production facilities and sells advertising spots to various subsidiaries of Viacom Inc. Viacom Inc. also distributes certain of the Company’s television programs in the home entertainment market. The Company’s total revenues from these transactions were $46 million and $35 million for the three months ended March 31, 2015 and 2014, respectively.
	The Company places advertisements with and leases production facilities from various subsidiaries of Viacom Inc. The total amounts for these transactions were $6 million and $5 million for the three months ended March 31, 2015 and 2014, respectively.
	The following table presents the amounts due from Viacom Inc. in the normal course of business as reflected on the Company’s Consolidated Balance Sheets. Amounts due to Viacom Inc. were minimal at March 31, 2015 and December 31, 2014.
		At			At
		March 31, 2015			December 31, 2014
	Receivables		$	107		$	107
	Other assets (Receivables, noncurrent)		77			76
	Total amounts due from Viacom Inc.		$	184		$	183
	Other Related Parties. The Company has equity interests in two domestic television networks and several international joint ventures for television channels, from which the Company earns revenues primarily by selling its television programming. Total revenues earned from sales to these joint ventures were $48 million and $37 million for the three months ended March 31, 2015 and 2014, respectively.
	The Company, through the normal course of business, is involved in transactions with other related parties that have not been material in any of the periods presented.

Bank_Financing_and_Debt

Bank Financing and Debt	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Bank Financing and Debt	6) BANK FINANCING AND DEBT
	The following table sets forth the Company’s debt.
		At			At
		March 31, 2015			December 31, 2014
	Commercial paper		$	—		$	616
	Senior debt (1.95% - 7.875% due 2016 - 2045) (a)		7,619			6,433
	Obligations under capital leases		95			97
	Total debt		7,714			7,146
	Less commercial paper		—			616
	Less current portion of long-term debt		21			20
	Total long-term debt, net of current portion		$	7,693		$	6,510
	(a) At March 31, 2015 and December 31, 2014, the senior debt balances included (i) a net unamortized discount of $34 million and $21 million, respectively, and (ii) an increase in the carrying value of the debt relating to previously settled fair value hedges of $6 million and $14 million, respectively. At March 31, 2015, the senior debt balances also included an increase in the carrying value of the debt relating to outstanding fair value hedges of $7 million. Such amount was minimal at December 31, 2014. The face value of the Company’s senior debt was $7.64 billion and $6.44 billion at March 31, 2015 and December 31, 2014, respectively.
	During January 2015, the Company issued $600 million of 3.50% senior notes due 2025 and $600 million of 4.60% senior notes due 2045 and used the net proceeds for the repurchase of CBS Corp. Class B Common Stock and repayment of short-term borrowings, including commercial paper.
	At March 31, 2015, the Company classified $200 million of debt maturing in January 2016 as long-term debt on the Consolidated Balance Sheet, reflecting its intent and ability to refinance this debt on a long-term basis.
	Commercial Paper
	At March 31, 2015 the Company had a $2.5 billion commercial paper program under which there were no outstanding borrowings. At December 31, 2014 the Company had $616 million of outstanding commercial paper borrowings at a weighted average interest rate of 0.46% and with maturities of less than forty-five days.
	Credit Facility
	At March 31, 2015, the Company had a $2.5 billion revolving credit facility (the “Credit Facility”) which expires in December 2019. The Credit Facility requires the Company to maintain a maximum Consolidated Leverage Ratio of 4.5x at the end of each quarter as further described in the Credit Facility. At March 31, 2015, the Company’s Consolidated Leverage Ratio was approximately 2.3x.
	The Consolidated Leverage Ratio is the ratio of the Company’s indebtedness from continuing operations, adjusted to exclude certain capital lease obligations, at the end of a quarter, to the Company’s Consolidated EBITDA for the trailing four consecutive quarters. Consolidated EBITDA is defined in the Credit Facility as operating income plus interest income and before depreciation, amortization and certain other noncash items.
	The Credit Facility is used for general corporate purposes. At March 31, 2015, the Company had no borrowings outstanding under the Credit Facility and the remaining availability under the Credit Facility, net of outstanding letters of credit, was $2.49 billion.

Pension_and_Other_Postretireme

Pension and Other Postretirement Benefits	3 Months Ended
	Mar. 31, 2015
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Pension and Other Postretirement Benefits	7) PENSION AND OTHER POSTRETIREMENT BENEFITS
	The components of net periodic cost for the Company's pension and postretirement benefit plans were as follows:
		Pension Benefits						Postretirement Benefits
	Three Months Ended March 31,	2015			2014			2015			2014
	Components of net periodic cost:
	Service cost	$	8		$	8		$	—		$	—
	Interest cost	52			59			5			6
	Expected return on plan assets	(65		)	(66		)	—			—
	Amortization of actuarial loss (gain) (a)	20			16			(5		)	(5		)
	Net periodic cost	$	15		$	17		$	—		$	1
	(a) Reflects amounts reclassified from accumulated other comprehensive income (loss) to net earnings.

Stockholders_Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity	8) STOCKHOLDERS’ EQUITY
	During the first quarter of 2015, the Company repurchased 17.2 million shares of its Class B Common Stock under its share repurchase program for $1.00 billion, at an average cost of $58.07 per share. At March 31, 2015, the Company had $3.80 billion of authorization remaining under its share repurchase program.
	During the first quarter of 2015, the Company declared a quarterly cash dividend of $.15 on its Class A and Class B Common Stock, resulting in total dividends of $75 million, payable on April 1, 2015.
	Accumulated Other Comprehensive Income (Loss)
	The following tables summarize the changes in the components of accumulated other comprehensive income (loss).
		Cumulative			Net Actuarial				Change in Fair Value of Cash Flow Hedges			Accumulated
		Translation			Gain (Loss)							Other
		Adjustments			and Prior							Comprehensive
					Service Cost							Loss
	At December 31, 2014	$	158		$	(892	)		$	(1	)	$	(735	)
	Other comprehensive income (loss) before reclassifications	(4		)	—				1			(3		)
	Reclassifications to net earnings	—			9			(a)	—			9
	Net other comprehensive income (loss)	(4		)	9				1			6
	At March 31, 2015	$	154		$	(883	)		$	—		$	(729	)
		Continuing Operations										Discontinued
												Operations
		Cumulative			Net Actuarial Gain (Loss) and Prior Service Cost				Unrealized Gain on Securities			Other Comprehensive Income (Loss)			Accumulated
		Translation													Other
		Adjustments													Comprehensive
															Loss
	At December 31, 2013	$	166		$	(729	)		$	3		$	15		$	(545	)
	Other comprehensive income (loss) before reclassifications	(6		)	—				—			1			(5		)
	Reclassifications to net earnings	—			7			(a)	—			—			7
	Net other comprehensive income (loss)	(6		)	7				—			1			2
	At March 31, 2014	$	160		$	(722	)		$	3		$	16		$	(543	)
	(a)	Reflect amortization of net actuarial losses. See Note 7.
	The net actuarial gain (loss) and prior service cost related to pension and other postretirement benefit plans included in other comprehensive income (loss) is net of a tax provision of $6 million and $4 million for the three months ended March 31, 2015 and 2014, respectively.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	9) INCOME TAXES
	The provision for income taxes represents federal, state and local, and foreign income taxes on earnings from continuing operations before income taxes and equity in loss of investee companies.
	The provision for income taxes was $203 million for the three months ended March 31, 2015 and $234 million for the three months ended March 31, 2014, reflecting an effective income tax rate of 33.3% and 33.1%, respectively.
	During the first quarter of 2015, the Company and the IRS settled the Company’s income tax audit for the years 2011 and 2012, which did not have a material effect on the Company’s consolidated financial statements. The IRS is expected to commence its examination of the years 2013 and 2014 during the fourth quarter of 2015.  During the next six months, the Company expects a decrease to its reserve for uncertain tax positions of approximately $20 million, plus accrued interest, related to an audit in a foreign jurisdiction of a previously disposed business that is accounted for as a discontinued operation. In addition, various tax years are currently under examination by state and local and other foreign tax authorities. With respect to open tax years in all jurisdictions, the Company currently believes that it is reasonably possible that the reserve for uncertain tax positions will change within the next twelve months; however, as it is difficult to predict the final outcome of any particular tax matter, an estimate of any additional impact to the reserve for uncertain tax positions cannot currently be determined.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	10) COMMITMENTS AND CONTINGENCIES
	Guarantees
	During 2013, the Company completed the sale of Outdoor Europe. The Company continues to be the guarantor of certain of Outdoor Europe’s obligations, including franchise payment obligations under certain transit franchise agreements. Generally, the Company would be required to perform under the guarantees in the event of non-performance by the buyer. These agreements have varying terms, with the majority of the obligations guaranteed under these agreements expiring by September 2016. At March 31, 2015, the total franchise payment obligations under these agreements are estimated to be approximately $149 million, which will decrease on a monthly basis thereafter. The carrying value of the guarantee liability of approximately $28 million at both March 31, 2015 and December 31, 2014 is included in ‘‘Liabilities of discontinued operations’’ on the Consolidated Balance Sheets.
	The Company also has indemnification obligations with respect to letters of credit and surety bonds primarily used as security against non-performance in the normal course of business. At March 31, 2015, the outstanding letters of credit and surety bonds approximated $240 million and were not recorded on the Consolidated Balance Sheet.
	In the course of its business, the Company both provides and receives indemnities which are intended to allocate certain risks associated with business transactions. Similarly, the Company may remain contingently liable for various obligations of a business that has been divested in the event that a third party does not live up to its obligations under an indemnification obligation. The Company records a liability for its indemnification obligations and other contingent liabilities when probable and reasonably estimable.
	Legal Matters
	General. On an ongoing basis, the Company vigorously defends itself in numerous lawsuits and proceedings and responds to various investigations and inquiries from federal, state, local and international authorities (collectively, ‘‘litigation’’). Litigation may be brought against the Company without merit, and the outcome is inherently uncertain and difficult to predict. However, based on its understanding and evaluation of the relevant facts and circumstances, the Company believes that the below-described legal matters and other litigation to which it is a party are not likely, in the aggregate, to have a material adverse effect on its results of operations, financial position or cash flows. Under the Separation Agreement between the Company and Viacom Inc., the Company and Viacom Inc. have agreed to defend and indemnify the other in certain litigation in which the Company and/or Viacom Inc. is named.
	Claims Related to Former Businesses: Asbestos. The Company is a defendant in lawsuits claiming various personal injuries related to asbestos and other materials, which allegedly occurred principally as a result of exposure caused by various products manufactured by Westinghouse, a predecessor, generally prior to the early 1970s. Westinghouse was neither a producer nor a manufacturer of asbestos. The Company is typically named as one of a large number of defendants in both state and federal cases. In the majority of asbestos lawsuits, the plaintiffs have not identified which of the Company’s products is the basis of a claim. Claims against the Company in which a product has been identified principally relate to exposures allegedly caused by asbestos-containing insulating material in turbines sold for power-generation, industrial and marine use.
	Claims are frequently filed and/or settled in groups, which may make the amount and timing of settlements, and the number of pending claims, subject to significant fluctuation from period to period. The Company does not report as pending those claims on inactive, stayed, deferred or similar dockets which some jurisdictions have established for claimants who allege minimal or no impairment. As of March 31, 2015, the Company had pending approximately 40,090 asbestos claims, as compared with approximately 41,100 as of December 31, 2014 and 45,270 as of March 31, 2014. During the first quarter of 2015, the Company received approximately 860 new claims and closed or moved to an inactive docket approximately 1,870 claims. The Company reports claims as closed when it becomes aware that a dismissal order has been entered by a court or when the Company has reached agreement with the claimants on the material terms of a settlement. Settlement costs depend on the seriousness of the injuries that form the basis of the claims, the quality of evidence supporting the claims and other factors. The Company’s total costs for the years 2014 and 2013 for settlement and defense of asbestos claims after insurance recoveries and net of tax benefits were approximately $11 million and $29 million, respectively. The Company’s costs for settlement and defense of asbestos claims may vary year to year and insurance proceeds are not always recovered in the same period as the insured portion of the expenses.
	The Company believes that its reserves and insurance are adequate to cover its asbestos liabilities. This belief is based upon many factors and assumptions, including the number of outstanding claims, estimated average cost per claim, the breakdown of claims by disease type, historic claim filings, costs per claim of resolution and the filing of new claims. While the number of asbestos claims filed against the Company has trended down in the past five to ten years and has remained flat in recent years, it is difficult to predict future asbestos liabilities, as events and circumstances may occur including, among others, the number and types of claims and average cost to resolve such claims, which could affect the Company’s estimate of its asbestos liabilities.
	Other. The Company from time to time receives claims from federal and state environmental regulatory agencies and other entities asserting that it is or may be liable for environmental cleanup costs and related damages principally relating to historical and predecessor operations of the Company. In addition, the Company from time to time receives personal injury claims including toxic tort and product liability claims (other than asbestos) arising from historical operations of the Company and its predecessors.

Financial_Instruments_and_Fair

Financial Instruments and Fair Value Measurements	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Financial Instruments and Fair Value Measurements	11) FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS
	The Company’s carrying value of financial instruments approximates fair value, except for differences with respect to notes and debentures. At March 31, 2015 and December 31, 2014, the carrying value of the Company’s senior debt was $7.62 billion and $6.43 billion, respectively, and the fair value, which is estimated based on quoted market prices for similar liabilities (Level 2) and includes accrued interest, was $8.50 billion and $7.15 billion, respectively.
	The Company uses derivative financial instruments primarily to modify its exposure to market risks from fluctuations in interest rates and foreign currency exchange rates. The Company does not use derivative instruments unless there is an underlying exposure and, therefore, the Company does not hold or enter into derivative financial instruments for speculative trading purposes.
	Foreign Exchange Contracts
	Foreign exchange forward contracts have principally been used to hedge projected cash flows, generally within the next twelve months, in currencies such as the British Pound, the Euro, the Canadian Dollar and the Australian Dollar.  The Company designates forward contracts used to hedge projected future television production costs as cash flow hedges.  Gains or losses on the effective portion of designated cash flow hedges are initially recorded in other comprehensive income and reclassified to the statement of operations when the hedged item is recognized.  Additionally, the Company enters into non-designated forward contracts to hedge non-U.S. dollar denominated cash flows.  The change in fair value of the non-designated contracts is included in “Other items, net” in the Consolidated Statements of Operations.
	At March 31, 2015 and December 31, 2014, the notional amount of all foreign exchange contracts was $231 million and $152 million, respectively.
	Interest Rate Swaps
	All of the Company's long-term debt has been issued under fixed interest rate agreements. The Company has $600 million notional amount of fixed-to-floating rate swaps outstanding to hedge its $600 million of 2.30% senior notes due 2019. These interest rate swaps are designated as fair value hedges. The fair value of interest rate swaps is included within the carrying value of the debt attributable to the risk being hedged, and in other assets or other liabilities on the Consolidated Balance Sheet. Gains or losses on interest rate swaps are recognized within interest expense.
	Gains (losses) recognized on derivative financial instruments were as follows:
		Three Months Ended
		March 31,
		2015			2014			Financial Statement Account
	Designated foreign exchange contracts	$	(2	)	$	(1	)	Programming costs
	Non-designated foreign exchange contracts	$	13		$	—		Other items, net
	Designated interest rate swaps	$	2		$	—		Interest expense
	The fair value of the Company’s derivative instruments was not material to the Consolidated Balance Sheets for any of the periods presented.
	The following tables set forth the Company’s assets and liabilities measured at fair value on a recurring basis at March 31, 2015 and December 31, 2014. These assets and liabilities have been categorized according to the three-level fair value hierarchy established by the FASB, which prioritizes the inputs used in measuring fair value. Level 1 is based on publicly quoted prices for the asset or liability in active markets. Level 2 is based on inputs that are observable other than quoted market prices in active markets, such as quoted prices for the asset or liability in inactive markets or quoted prices for similar assets or liabilities. Level 3 is based on unobservable inputs reflecting the Company’s own assumptions about the assumptions that market participants would use in pricing the asset or liability.
	At March 31, 2015	Level 1			Level 2			Level 3		Total
	Assets:
	Investments	$	82		$	—		$	—	$	82
	Interest rate swaps	—			7			—		7
	Foreign exchange contracts	—			16			—		16
	Total Assets	$	82		$	23		$	—	$	105
	Liabilities:
	Deferred compensation	$	—		$	318		$	—	$	318
	Foreign exchange contracts	—			1			—		1
	Total Liabilities	$	—		$	319		$	—	$	319
	At December 31, 2014	Level 1			Level 2			Level 3		Total
	Assets:
	Investments	$	80		$	—		$	—	$	80
	Foreign exchange contracts	—			6			—		6
	Total Assets	$	80		$	6		$	—	$	86
	Liabilities:
	Deferred compensation	$	—		$	307		$	—	$	307
	Foreign exchange contracts	—			2			—		2
	Total Liabilities	$	—		$	309		$	—	$	309
	The fair value of investments is determined based on publicly quoted market prices in active markets. The fair value of interest rate swaps and foreign currency hedges is determined based on the present value of future cash flows using observable inputs including interest rates, yield curves and foreign currency exchange rates. The fair value of deferred compensation is determined based on the fair value of the investments elected by employees.

Reportable_Segments

Reportable Segments	3 Months Ended
	Mar. 31, 2015
Segment Reporting [Abstract]
Reportable Segments	12) REPORTABLE SEGMENTS
	The following tables set forth the Company’s financial performance by reportable segment. The Company’s operating segments, which are the same as its reportable segments, have been determined in accordance with the Company’s internal management structure, which is organized based upon products and services.
	On July 16, 2014, the Company completed the disposition of Outdoor Americas through the Split-Off. Outdoor Americas has been presented as a discontinued operation in the Company’s consolidated financial statements. Prior periods have been recast to conform to this presentation.
		Three Months Ended
		March 31,
		2015			2014
	Revenues:
	Entertainment	$	2,261		$	2,303
	Cable Networks	539			537
	Publishing	145			153
	Local Broadcasting	596			626
	Corporate/Eliminations	(41		)	(49		)
	Total Revenues	$	3,500		$	3,570
	Revenues generated between segments primarily reflect advertising sales and television license fees. These transactions are recorded at market value as if the sales were to third parties and are eliminated in consolidation.
		Three Months Ended
		March 31,
		2015			2014
	Intercompany Revenues:
	Entertainment	$	40		$	46
	Local Broadcasting	3			3
	Total Intercompany Revenues	$	43		$	49
	The Company presents operating income (loss) excluding restructuring charges and impairment charges, if any, (“Segment Operating Income”) as the primary measure of profit and loss for its operating segments (“segment profit measure”) in accordance with FASB guidance for segment reporting. The Company began presenting Segment Operating Income as its segment profit measure in the first quarter of 2015 in order to align with the primary method the Company's management began using in 2015 to evaluate segment performance and to make decisions regarding the allocation of resources to its segments. The Company believes the presentation of Segment Operating Income is relevant and useful for investors because it allows investors to view segment performance in a manner similar to the primary method used by the Company’s management and enhances their ability to understand the Company’s operating performance.
		Three Months Ended
		March 31,
		2015			2014
	Segment Operating Income (Loss):
	Entertainment	$	346		$	420
	Cable Networks	251			254
	Publishing	12			11
	Local Broadcasting	161			179
	Corporate	(68		)	(73		)
	Operating income	702			791
	Interest expense	(93		)	(93		)
	Interest income	5			3
	Other items, net	(4		)	5
	Earnings from continuing operations before income taxes	610			706
	and equity in loss of investee companies
	Provision for income taxes	(203		)	(234		)
	Equity in loss of investee companies, net of tax	(13		)	(10		)
	Net earnings from continuing operations	394			462
	Net earnings from discontinued operations, net of tax	—			6
	Net earnings	$	394		$	468
		Three Months Ended
		March 31,
		2015			2014
	Depreciation and Amortization:
	Entertainment	$	32		$	37
	Cable Networks	6			5
	Publishing	1			2
	Local Broadcasting	21			21
	Corporate	8			6
	Total Depreciation and Amortization	$	68		$	71
		Three Months Ended
		March 31,
		2015			2014
	Stock-based Compensation:
	Entertainment	$	16		$	14
	Cable Networks	3			2
	Publishing	1			1
	Local Broadcasting	7			7
	Corporate	19			16
	Total Stock-based Compensation	$	46		$	40
		Three Months Ended
		March 31,
	2015			2014
Capital Expenditures:
Entertainment	$	8		$	17
Cable Networks	1			2
Publishing	—			—
Local Broadcasting	7			8
Corporate	1			1
Total Capital Expenditures	$	17		$	28
	At					At
	March 31, 2015					December 31, 2014
Assets:
Entertainment		$	10,414				$	10,469
Cable Networks		2,136					2,113
Publishing		889					990
Local Broadcasting		9,495					9,585
Corporate		822					876
Discontinued operations		30					39
Total Assets		$	23,786				$	24,072

Condensed_Consolidating_Financ

Condensed Consolidating Financial Statements	3 Months Ended
	Mar. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Financial Statements	13) CONDENSED CONSOLIDATING FINANCIAL STATEMENTS
	CBS Operations Inc. is a wholly owned subsidiary of the Company. CBS Operations Inc. has fully and unconditionally guaranteed CBS Corp.’s senior debt securities. The following condensed consolidating financial statements present the results of operations, financial position and cash flows of CBS Corp., CBS Operations Inc., the direct and indirect Non-Guarantor Affiliates of CBS Corp. and CBS Operations Inc., and the eliminations necessary to arrive at the information for the Company on a consolidated basis.
		Statement of Operations
		For the Three Months Ended March 31, 2015
		CBS Corp.			CBS			Non-			Eliminations			CBS Corp.
					Operations			Guarantor						Consolidated
					Inc.			Affiliates
	Revenues	$	31		$	3		$	3,466		$	—		$	3,500
	Expenses:
	Operating	16			1			2,125			—			2,142
	Selling, general and administrative	12			61			515			—			588
	Depreciation and amortization	1			5			62			—			68
	Total expenses	29			67			2,702			—			2,798
	Operating income (loss)	2			(64		)	764			—			702
	Interest (expense) income, net	(115		)	(98		)	125			—			(88		)
	Other items, net	(1		)	11			(14		)	—			(4		)
	Earnings (loss) before income taxes and equity in earnings (loss) of investee companies	(114		)	(151		)	875			—			610
	Benefit (provision) for income taxes	37			49			(289		)	—			(203		)
	Equity in earnings (loss) of investee companies,	471			315			(13		)	(786		)	(13		)
	net of tax
	Net earnings	$	394		$	213		$	573		$	(786	)	$	394
	Total comprehensive income	$	400		$	220		$	580		$	(800	)	$	400
		Statement of Operations
		For the Three Months Ended March 31, 2014
		CBS Corp.			CBS			Non-			Eliminations			CBS Corp.
					Operations			Guarantor						Consolidated
					Inc.			Affiliates
	Revenues	$	33		$	3		$	3,534		$	—		$	3,570
	Expenses:
	Operating	16			1			2,104			—			2,121
	Selling, general and administrative	15			64			508			—			587
	Depreciation and amortization	1			4			66			—			71
	Total expenses	32			69			2,678			—			2,779
	Operating income (loss)	1			(66		)	856			—			791
	Interest (expense) income, net	(114		)	(93		)	117			—			(90		)
	Other items, net	—			—			5			—			5
	Earnings (loss) from continuing operations before income taxes and equity in earnings (loss) of investee companies	(113		)	(159		)	978			—			706
	Benefit (provision) for income taxes	38			54			(326		)	—			(234		)
	Equity in earnings (loss) of investee companies,	543			372			(10		)	(915		)	(10		)
	net of tax
	Net earnings from continuing operations	468			267			642			(915		)	462
	Net earnings (loss) from discontinued operations, net of tax	—			(1		)	7			—			6
	Net earnings	$	468		$	266		$	649		$	(915	)	$	468
	Total comprehensive income	$	470		$	265		$	646		$	(911	)	$	470
		Balance Sheet
		At March 31, 2015
		CBS Corp.			CBS			Non-			Eliminations			CBS Corp.
					Operations			Guarantor						Consolidated
					Inc.			Affiliates
	Assets
	Cash and cash equivalents	$	163		$	1		$	167		$	—		$	331
	Receivables, net	22			2			3,271			—			3,295
	Programming and other inventory	4			2			758			—			764
	Prepaid expenses and other current assets	223			37			599			(29		)	830
	Total current assets	412			42			4,795			(29		)	5,220
	Property and equipment	49			163			2,954			—			3,166
	Less accumulated depreciation and amortization	24			103			1,645			—			1,772
	Net property and equipment	25			60			1,309			—			1,394
	Programming and other inventory	6			8			1,840			—			1,854
	Goodwill	98			62			6,504			—			6,664
	Intangible assets	—			—			6,002			—			6,002
	Investments in consolidated subsidiaries	41,629			12,000			—			(53,629		)	—
	Other assets	222			12			2,418			—			2,652
	Intercompany	—			2,540			22,525			(25,065		)	—
Total Assets	$	42,392		$	14,724		$	45,393		$	(78,723	)	$	23,786
Liabilities and Stockholders’ Equity
Accounts payable	$	24		$	6		$	145		$	—		$	175
Participants’ share and royalties payable	—			—			929			—			929
Program rights	5			3			441			—			449
Current portion of long-term debt	4			—			17			—			21
Accrued expenses and other current liabilities	333			197			1,017			(29		)	1,518
Total current liabilities	366			206			2,549			(29		)	3,092
Long-term debt	7,569			—			124			—			7,693
Other liabilities	2,995			249			3,360			—			6,604
Intercompany	25,065			—			—			(25,065		)	—
Stockholders’ Equity:
Preferred stock	—			—			126			(126		)	—
Common stock	1			123			590			(713		)	1
Additional paid-in capital	44,068			—			60,894			(60,894		)	44,068
Retained earnings (deficit)	(21,537		)	14,473			(17,538		)	3,065			(21,537		)
Accumulated other comprehensive income (loss)	(729		)	4			88			(92		)	(729		)
	21,803			14,600			44,160			(58,760		)	21,803
Less treasury stock, at cost	15,406			331			4,800			(5,131		)	15,406
Total Stockholders’ Equity	6,397			14,269			39,360			(53,629		)	6,397
Total Liabilities and Stockholders’ Equity	$	42,392		$	14,724		$	45,393		$	(78,723	)	$	23,786
	Balance Sheet
	At December 31, 2014
	CBS Corp.			CBS			Non-			Eliminations			CBS Corp.
				Operations			Guarantor						Consolidated
				Inc.			Affiliates
Assets
Cash and cash equivalents	$	63		$	1		$	364		$	—		$	428
Receivables, net	29			2			3,428			—			3,459
Programming and other inventory	4			3			915			—			922
Prepaid expenses and other current assets	306			27			477			(30		)	780
Total current assets	402			33			5,184			(30		)	5,589
Property and equipment	41			162			2,961			—			3,164
Less accumulated depreciation and amortization	15			98			1,618			—			1,731
Net property and equipment	26			64			1,343			—			1,433
Programming and other inventory	7			8			1,802			—			1,817
Goodwill	98			62			6,538			—			6,698
Intangible assets	—			—			6,008			—			6,008
Investments in consolidated subsidiaries	41,144			11,685			—			(52,829		)	—
Other assets	219			17			2,291			—			2,527
Intercompany	—			2,726			21,772			(24,498		)	—
Total Assets	$	41,896		$	14,595		$	44,938		$	(77,357	)	$	24,072
Liabilities and Stockholders’ Equity
Accounts payable	$	3		$	24		$	275		$	—		$	302
Participants’ share and royalties payable	—			—			999			—			999
Program rights	5			3			396			—			404
Commercial paper	616			—			—			—			616
Current portion of long-term debt	4			—			16			—			20
Accrued expenses and other current liabilities	388			270			1,064			(30		)	1,692
Total current liabilities	1,016			297			2,750			(30		)	4,033
Long-term debt	6,383			—			127			—			6,510
Other liabilities	3,029			249			3,281			—			6,559
Intercompany	24,498			—			—			(24,498		)	—
Stockholders’ Equity:
Preferred stock	—			—			126			(126		)	—
Common stock	1			123			590			(713		)	1
Additional paid-in capital	44,041			—			60,894			(60,894		)	44,041
Retained earnings (deficit)	(21,931		)	14,260			(18,111		)	3,851			(21,931		)
Accumulated other comprehensive income (loss)	(735		)	(3		)	81			(78		)	(735		)
	21,376			14,380			43,580			(57,960		)	21,376
Less treasury stock, at cost	14,406			331			4,800			(5,131		)	14,406
Total Stockholders’ Equity	6,970			14,049			38,780			(52,829		)	6,970
Total Liabilities and Stockholders’ Equity	$	41,896		$	14,595		$	44,938		$	(77,357	)	$	24,072
	Statement of Cash Flows
	For the Three Months Ended March 31, 2015
	CBS Corp.			CBS			Non-			Eliminations			CBS Corp.
				Operations			Guarantor						Consolidated
				Inc.			Affiliates
Net cash flow (used for) provided by operating activities	$	(117	)	$	(137	)	$	671		$	—		$	417
Investing Activities:
Capital expenditures	—			(1		)	(16		)	—			(17		)
Investments in and advances to investee companies	—			—			(39		)	—			(39		)
Proceeds from dispositions	—			—			59			—			59
Other investing activities	3			—			(1		)	—			2
Net cash flow provided by (used for) investing activities from continuing operations	3			(1		)	3			—			5
Net cash flow used for investing activities from discontinued operations	(3		)	—			—			—			(3		)
Net cash flow provided by (used for) investing activities	—			(1		)	3			—			2
Financing Activities:
Repayments of short-term debt borrowings, net	(616		)	—			—			—			(616		)
Proceeds from issuance of notes, net	1,178			—			—			—			1,178
Payment of capital lease obligations	—			—			(4		)	—			(4		)
Dividends	(80		)	—			—			—			(80		)
Purchase of Company common stock	(1,049		)	—			—			—			(1,049		)
Payment of payroll taxes in lieu of issuing	(82		)	—			—			—			(82		)
shares for stock-based compensation
Proceeds from exercise of stock options	80			—			—			—			80
Excess tax benefit from stock-based compensation	57			—			—			—			57
Increase (decrease) in intercompany payables	729			138			(867		)	—			—
Net cash flow provided by (used for) financing activities	217			138			(871		)	—			(516		)
Net increase (decrease) in cash and cash equivalents	100			—			(197		)	—			(97		)
Cash and cash equivalents at beginning of period	63			1			364			—			428
Cash and cash equivalents at end of period	$	163		$	1		$	167		$	—		$	331
	Statement of Cash Flows
	For the Three Months Ended March 31, 2014
	CBS Corp.			CBS			Non-			Eliminations			CBS Corp.
				Operations			Guarantor						Consolidated
				Inc.			Affiliates
Net cash flow (used for) provided by operating activities	$	(81	)	$	(147	)	$	729		$	—		$	501
Investing Activities:
Capital expenditures	—			(1		)	(27		)	—			(28		)
Investments in and advances to investee companies	—			—			(39		)	—			(39		)
Proceeds from dispositions	—			—			6			—			6
Other investing activities	5			1			(1		)	—			5
Net cash flow provided by (used for) investing activities from continuing operations	5			—			(61		)	—			(56		)
Net cash flow used for investing activities from discontinued operations	—			—			(9		)	—			(9		)
Net cash flow provided by (used for) investing activities	5			—			(70		)	—			(65		)
Financing Activities:
Repayments of short-term debt borrowings, net	(35		)	—			—			—			(35		)
Payment of capital lease obligations	—			—			(4		)	—			(4		)
Dividends	(75		)	—			—			—			(75		)
Purchase of Company common stock	(2,032		)	—			—			—			(2,032		)
Payment of payroll taxes in lieu of issuing shares	(125		)	—			—			—			(125		)
for stock-based compensation
Proceeds from exercise of stock options	76			—			—			—			76
Excess tax benefit from stock-based compensation	103			—			—			—			103
Increase (decrease) in intercompany payables	2,144			147			(2,291		)	—			—
Net cash flow provided by (used for) financing activities from continuing operations	56			147			(2,295		)	—			(2,092		)
Net cash flow provided by financing activities from discontinued operations	—			—			1,570			—			1,570
Net cash flow provided by (used for) financing activities	56			147			(725		)	—			(522		)
Net decrease in cash and cash equivalents	(20		)	—			(66		)	—			(86		)
Cash and cash equivalents at beginning of period	80			1			316			—			397
(includes $29 of discontinued operations cash)
Cash and cash equivalents at end of period	$	60		$	1		$	250		$	—		$	311
(includes $114 of discontinued operations cash)

Basis_of_Presentation_and_Summ1

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Use of Estimates	Use of Estimates-The preparation of the Company’s financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amount of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.
Earnings Per Share	Net Earnings per Common Share-Basic net earnings per share (“EPS”) is based upon net earnings divided by the weighted average number of common shares outstanding during the period. Diluted EPS reflects the effect of the assumed exercise of stock options and vesting of restricted stock units (“RSUs”) and market-based performance share units (“PSUs”) only in the periods in which such effect would have been dilutive.

Basis_of_Presentation_and_Summ2

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reconciliation from Basic to Diluted Shares	The table below presents a reconciliation of weighted average shares used in the calculation of basic and diluted EPS.
		Three Months Ended
		March 31,
	(in millions)	2015	2014
	Weighted average shares for basic EPS	498	585
	Dilutive effect of shares issuable under stock-based	8	15
	compensation plans
	Weighted average shares for diluted EPS	506	600

Stockbased_Compensation_Tables

Stock-based Compensation (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based Compensation	The following table summarizes the Company’s stock-based compensation expense for the three months ended March 31, 2015 and 2014.
		Three Months Ended
		March 31,
		2015			2014
	RSUs and PSUs	$	38		$	34
	Stock options and equivalents	8			6
	Stock-based compensation expense, before income taxes	46			40
	Related tax benefit	(18		)	(16		)
	Stock-based compensation expense, net of tax benefit	$	28		$	24

Discontinued_Operations_Tables

Discontinued Operations (Tables)	3 Months Ended
	Mar. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	The following table sets forth details of the net earnings from discontinued operations.
		Three Months
		Ended
		March 31, 2014
	Revenues from discontinued operations	$	288
	Earnings from discontinued operations	$	14
	Income tax provision	(8		)
	Net earnings from discontinued operations, net of tax	$	6

Programming_and_Other_Inventor1

Programming and Other Inventory (Tables)	3 Months Ended
	Mar. 31, 2015
Inventory Disclosure [Abstract]
Noncurrent Programming and Other Inventory
		At			At
		31-Mar-15			31-Dec-14
	Program rights		$	1,304		$	1,471
	Television programming:
	Released (including acquired libraries)		1,082			983
	In process and other		113			179
	Theatrical programming:
	Released		28			23
	In process and other		41			36
	Publishing, primarily finished goods		50			47
	Total programming and other inventory		2,618			2,739
	Less current portion		764			922
	Total noncurrent programming and other inventory		$	1,854		$	1,817
Current Programming and Other Inventory
		At			At
		31-Mar-15			31-Dec-14
	Program rights		$	1,304		$	1,471
	Television programming:
	Released (including acquired libraries)		1,082			983
	In process and other		113			179
	Theatrical programming:
	Released		28			23
	In process and other		41			36
	Publishing, primarily finished goods		50			47
	Total programming and other inventory		2,618			2,739
	Less current portion		764			922
	Total noncurrent programming and other inventory		$	1,854		$	1,817

Related_Parties_Tables

Related Parties (Tables)	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Amounts due from Viacom Inc.	The following table presents the amounts due from Viacom Inc. in the normal course of business as reflected on the Company’s Consolidated Balance Sheets. Amounts due to Viacom Inc. were minimal at March 31, 2015 and December 31, 2014.
		At			At
		March 31, 2015			December 31, 2014
	Receivables		$	107		$	107
	Other assets (Receivables, noncurrent)		77			76
	Total amounts due from Viacom Inc.		$	184		$	183

Bank_Financing_and_Debt_Tables

Bank Financing and Debt (Tables)	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Schedule of Debt	The following table sets forth the Company’s debt.
		At			At
		March 31, 2015			December 31, 2014
	Commercial paper		$	—		$	616
	Senior debt (1.95% - 7.875% due 2016 - 2045) (a)		7,619			6,433
	Obligations under capital leases		95			97
	Total debt		7,714			7,146
	Less commercial paper		—			616
	Less current portion of long-term debt		21			20
	Total long-term debt, net of current portion		$	7,693		$	6,510
	(a) At March 31, 2015 and December 31, 2014, the senior debt balances included (i) a net unamortized discount of $34 million and $21 million, respectively, and (ii) an increase in the carrying value of the debt relating to previously settled fair value hedges of $6 million and $14 million, respectively. At March 31, 2015, the senior debt balances also included an increase in the carrying value of the debt relating to outstanding fair value hedges of $7 million. Such amount was minimal at December 31, 2014. The face value of the Company’s senior debt was $7.64 billion and $6.44 billion at March 31, 2015 and December 31, 2014, respectively.

Pension_and_Other_Postretireme1

Pension and Other Postretirement Benefits (Tables)	3 Months Ended
	Mar. 31, 2015
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Pension and Other Postretirement Benefits	The components of net periodic cost for the Company's pension and postretirement benefit plans were as follows:
		Pension Benefits						Postretirement Benefits
	Three Months Ended March 31,	2015			2014			2015			2014
	Components of net periodic cost:
	Service cost	$	8		$	8		$	—		$	—
	Interest cost	52			59			5			6
	Expected return on plan assets	(65		)	(66		)	—			—
	Amortization of actuarial loss (gain) (a)	20			16			(5		)	(5		)
	Net periodic cost	$	15		$	17		$	—		$	1
	(a) Reflects amounts reclassified from accumulated other comprehensive income (loss) to net earnings.

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2015
Stockholders' Equity Note [Abstract]
Reclassification out of Accumulated Other Comprehensive Income	The following tables summarize the changes in the components of accumulated other comprehensive income (loss).
		Cumulative			Net Actuarial				Change in Fair Value of Cash Flow Hedges			Accumulated
		Translation			Gain (Loss)							Other
		Adjustments			and Prior							Comprehensive
					Service Cost							Loss
	At December 31, 2014	$	158		$	(892	)		$	(1	)	$	(735	)
	Other comprehensive income (loss) before reclassifications	(4		)	—				1			(3		)
	Reclassifications to net earnings	—			9			(a)	—			9
	Net other comprehensive income (loss)	(4		)	9				1			6
	At March 31, 2015	$	154		$	(883	)		$	—		$	(729	)
		Continuing Operations										Discontinued
												Operations
		Cumulative			Net Actuarial Gain (Loss) and Prior Service Cost				Unrealized Gain on Securities			Other Comprehensive Income (Loss)			Accumulated
		Translation													Other
		Adjustments													Comprehensive
															Loss
	At December 31, 2013	$	166		$	(729	)		$	3		$	15		$	(545	)
	Other comprehensive income (loss) before reclassifications	(6		)	—				—			1			(5		)
	Reclassifications to net earnings	—			7			(a)	—			—			7
	Net other comprehensive income (loss)	(6		)	7				—			1			2
	At March 31, 2014	$	160		$	(722	)		$	3		$	16		$	(543	)
	(a)	Reflect amortization of net actuarial losses. See Note 7.

Financial_Instruments_and_Fair1

Financial Instruments and Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements
	At March 31, 2015	Level 1			Level 2			Level 3		Total
	Assets:
	Investments	$	82		$	—		$	—	$	82
	Interest rate swaps	—			7			—		7
	Foreign exchange contracts	—			16			—		16
	Total Assets	$	82		$	23		$	—	$	105
	Liabilities:
	Deferred compensation	$	—		$	318		$	—	$	318
	Foreign exchange contracts	—			1			—		1
	Total Liabilities	$	—		$	319		$	—	$	319
	At December 31, 2014	Level 1			Level 2			Level 3		Total
	Assets:
	Investments	$	80		$	—		$	—	$	80
	Foreign exchange contracts	—			6			—		6
	Total Assets	$	80		$	6		$	—	$	86
	Liabilities:
	Deferred compensation	$	—		$	307		$	—	$	307
	Foreign exchange contracts	—			2			—		2
	Total Liabilities	$	—		$	309		$	—	$	309
Financial Instruments	Gains (losses) recognized on derivative financial instruments were as follows:
		Three Months Ended
		March 31,
		2015			2014			Financial Statement Account
	Designated foreign exchange contracts	$	(2	)	$	(1	)	Programming costs
	Non-designated foreign exchange contracts	$	13		$	—		Other items, net
	Designated interest rate swaps	$	2		$	—		Interest expense

Reportable_Segments_Tables

Reportable Segments (Tables)	3 Months Ended
	Mar. 31, 2015
Segment Reporting [Abstract]
Revenues by Segment
		Three Months Ended
		March 31,
		2015			2014
	Revenues:
	Entertainment	$	2,261		$	2,303
	Cable Networks	539			537
	Publishing	145			153
	Local Broadcasting	596			626
	Corporate/Eliminations	(41		)	(49		)
	Total Revenues	$	3,500		$	3,570
Intercompany Revenues by Segment
		Three Months Ended
		March 31,
		2015			2014
	Intercompany Revenues:
	Entertainment	$	40		$	46
	Local Broadcasting	3			3
	Total Intercompany Revenues	$	43		$	49
Segment Operating Income (Loss) and Reconciliation to Net Earnings (Loss)
		Three Months Ended
		March 31,
		2015			2014
	Segment Operating Income (Loss):
	Entertainment	$	346		$	420
	Cable Networks	251			254
	Publishing	12			11
	Local Broadcasting	161			179
	Corporate	(68		)	(73		)
	Operating income	702			791
	Interest expense	(93		)	(93		)
	Interest income	5			3
	Other items, net	(4		)	5
	Earnings from continuing operations before income taxes	610			706
	and equity in loss of investee companies
	Provision for income taxes	(203		)	(234		)
	Equity in loss of investee companies, net of tax	(13		)	(10		)
	Net earnings from continuing operations	394			462
	Net earnings from discontinued operations, net of tax	—			6
	Net earnings	$	394		$	468
Depreciation and Amortization by Segment
		Three Months Ended
		March 31,
		2015			2014
	Depreciation and Amortization:
	Entertainment	$	32		$	37
	Cable Networks	6			5
	Publishing	1			2
	Local Broadcasting	21			21
	Corporate	8			6
	Total Depreciation and Amortization	$	68		$	71
Stock-based Compensation by Segment
		Three Months Ended
		March 31,
		2015			2014
	Stock-based Compensation:
	Entertainment	$	16		$	14
	Cable Networks	3			2
	Publishing	1			1
	Local Broadcasting	7			7
	Corporate	19			16
	Total Stock-based Compensation	$	46		$	40
Capital Expenditures by Segment
		Three Months Ended
		March 31,
		2015			2014
	Capital Expenditures:
	Entertainment	$	8		$	17
	Cable Networks	1			2
	Publishing	—			—
	Local Broadcasting	7			8
	Corporate	1			1
	Total Capital Expenditures	$	17		$	28
Assets by Segment
		At					At
		March 31, 2015					December 31, 2014
	Assets:
	Entertainment		$	10,414				$	10,469
	Cable Networks		2,136					2,113
	Publishing		889					990
	Local Broadcasting		9,495					9,585
	Corporate		822					876
	Discontinued operations		30					39
	Total Assets		$	23,786				$	24,072

Condensed_Consolidating_Financ1

Condensed Consolidating Financial Statements (Tables)	3 Months Ended
	Mar. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Statements of Operations
		Statement of Operations
		For the Three Months Ended March 31, 2015
		CBS Corp.			CBS			Non-			Eliminations			CBS Corp.
					Operations			Guarantor						Consolidated
					Inc.			Affiliates
	Revenues	$	31		$	3		$	3,466		$	—		$	3,500
	Expenses:
	Operating	16			1			2,125			—			2,142
	Selling, general and administrative	12			61			515			—			588
	Depreciation and amortization	1			5			62			—			68
	Total expenses	29			67			2,702			—			2,798
	Operating income (loss)	2			(64		)	764			—			702
	Interest (expense) income, net	(115		)	(98		)	125			—			(88		)
	Other items, net	(1		)	11			(14		)	—			(4		)
	Earnings (loss) before income taxes and equity in earnings (loss) of investee companies	(114		)	(151		)	875			—			610
	Benefit (provision) for income taxes	37			49			(289		)	—			(203		)
	Equity in earnings (loss) of investee companies,	471			315			(13		)	(786		)	(13		)
	net of tax
	Net earnings	$	394		$	213		$	573		$	(786	)	$	394
	Total comprehensive income	$	400		$	220		$	580		$	(800	)	$	400
		Statement of Operations
		For the Three Months Ended March 31, 2014
		CBS Corp.			CBS			Non-			Eliminations			CBS Corp.
					Operations			Guarantor						Consolidated
					Inc.			Affiliates
	Revenues	$	33		$	3		$	3,534		$	—		$	3,570
	Expenses:
	Operating	16			1			2,104			—			2,121
	Selling, general and administrative	15			64			508			—			587
	Depreciation and amortization	1			4			66			—			71
	Total expenses	32			69			2,678			—			2,779
	Operating income (loss)	1			(66		)	856			—			791
	Interest (expense) income, net	(114		)	(93		)	117			—			(90		)
	Other items, net	—			—			5			—			5
	Earnings (loss) from continuing operations before income taxes and equity in earnings (loss) of investee companies	(113		)	(159		)	978			—			706
	Benefit (provision) for income taxes	38			54			(326		)	—			(234		)
	Equity in earnings (loss) of investee companies,	543			372			(10		)	(915		)	(10		)
	net of tax
	Net earnings from continuing operations	468			267			642			(915		)	462
	Net earnings (loss) from discontinued operations, net of tax	—			(1		)	7			—			6
	Net earnings	$	468		$	266		$	649		$	(915	)	$	468
	Total comprehensive income	$	470		$	265		$	646		$	(911	)	$	470
Condensed Consolidating Balance Sheets
		Balance Sheet
		At March 31, 2015
		CBS Corp.			CBS			Non-			Eliminations			CBS Corp.
					Operations			Guarantor						Consolidated
					Inc.			Affiliates
	Assets
	Cash and cash equivalents	$	163		$	1		$	167		$	—		$	331
	Receivables, net	22			2			3,271			—			3,295
	Programming and other inventory	4			2			758			—			764
	Prepaid expenses and other current assets	223			37			599			(29		)	830
	Total current assets	412			42			4,795			(29		)	5,220
	Property and equipment	49			163			2,954			—			3,166
	Less accumulated depreciation and amortization	24			103			1,645			—			1,772
	Net property and equipment	25			60			1,309			—			1,394
	Programming and other inventory	6			8			1,840			—			1,854
	Goodwill	98			62			6,504			—			6,664
	Intangible assets	—			—			6,002			—			6,002
	Investments in consolidated subsidiaries	41,629			12,000			—			(53,629		)	—
	Other assets	222			12			2,418			—			2,652
	Intercompany	—			2,540			22,525			(25,065		)	—
	Total Assets	$	42,392		$	14,724		$	45,393		$	(78,723	)	$	23,786
	Liabilities and Stockholders’ Equity
	Accounts payable	$	24		$	6		$	145		$	—		$	175
	Participants’ share and royalties payable	—			—			929			—			929
	Program rights	5			3			441			—			449
	Current portion of long-term debt	4			—			17			—			21
	Accrued expenses and other current liabilities	333			197			1,017			(29		)	1,518
	Total current liabilities	366			206			2,549			(29		)	3,092
	Long-term debt	7,569			—			124			—			7,693
	Other liabilities	2,995			249			3,360			—			6,604
	Intercompany	25,065			—			—			(25,065		)	—
	Stockholders’ Equity:
	Preferred stock	—			—			126			(126		)	—
	Common stock	1			123			590			(713		)	1
	Additional paid-in capital	44,068			—			60,894			(60,894		)	44,068
	Retained earnings (deficit)	(21,537		)	14,473			(17,538		)	3,065			(21,537		)
	Accumulated other comprehensive income (loss)	(729		)	4			88			(92		)	(729		)
		21,803			14,600			44,160			(58,760		)	21,803
	Less treasury stock, at cost	15,406			331			4,800			(5,131		)	15,406
	Total Stockholders’ Equity	6,397			14,269			39,360			(53,629		)	6,397
	Total Liabilities and Stockholders’ Equity	$	42,392		$	14,724		$	45,393		$	(78,723	)	$	23,786
		Balance Sheet
		At December 31, 2014
		CBS Corp.			CBS			Non-			Eliminations			CBS Corp.
					Operations			Guarantor						Consolidated
					Inc.			Affiliates
	Assets
	Cash and cash equivalents	$	63		$	1		$	364		$	—		$	428
	Receivables, net	29			2			3,428			—			3,459
	Programming and other inventory	4			3			915			—			922
	Prepaid expenses and other current assets	306			27			477			(30		)	780
	Total current assets	402			33			5,184			(30		)	5,589
	Property and equipment	41			162			2,961			—			3,164
	Less accumulated depreciation and amortization	15			98			1,618			—			1,731
	Net property and equipment	26			64			1,343			—			1,433
	Programming and other inventory	7			8			1,802			—			1,817
	Goodwill	98			62			6,538			—			6,698
	Intangible assets	—			—			6,008			—			6,008
	Investments in consolidated subsidiaries	41,144			11,685			—			(52,829		)	—
	Other assets	219			17			2,291			—			2,527
	Intercompany	—			2,726			21,772			(24,498		)	—
	Total Assets	$	41,896		$	14,595		$	44,938		$	(77,357	)	$	24,072
	Liabilities and Stockholders’ Equity
Accounts payable	$	3		$	24		$	275		$	—		$	302
Participants’ share and royalties payable	—			—			999			—			999
Program rights	5			3			396			—			404
Commercial paper	616			—			—			—			616
Current portion of long-term debt	4			—			16			—			20
Accrued expenses and other current liabilities	388			270			1,064			(30		)	1,692
Total current liabilities	1,016			297			2,750			(30		)	4,033
Long-term debt	6,383			—			127			—			6,510
Other liabilities	3,029			249			3,281			—			6,559
Intercompany	24,498			—			—			(24,498		)	—
Stockholders’ Equity:
Preferred stock	—			—			126			(126		)	—
Common stock	1			123			590			(713		)	1
Additional paid-in capital	44,041			—			60,894			(60,894		)	44,041
Retained earnings (deficit)	(21,931		)	14,260			(18,111		)	3,851			(21,931		)
Accumulated other comprehensive income (loss)	(735		)	(3		)	81			(78		)	(735		)
	21,376			14,380			43,580			(57,960		)	21,376
Less treasury stock, at cost	14,406			331			4,800			(5,131		)	14,406
Total Stockholders’ Equity	6,970			14,049			38,780			(52,829		)	6,970
Total Liabilities and Stockholders’ Equity	$	41,896		$	14,595		$	44,938		$	(77,357	)	$	24,072
Condensed Consolidating Statements of Cash Flows
		Statement of Cash Flows
		For the Three Months Ended March 31, 2015
		CBS Corp.			CBS			Non-			Eliminations			CBS Corp.
					Operations			Guarantor						Consolidated
					Inc.			Affiliates
	Net cash flow (used for) provided by operating activities	$	(117	)	$	(137	)	$	671		$	—		$	417
	Investing Activities:
	Capital expenditures	—			(1		)	(16		)	—			(17		)
	Investments in and advances to investee companies	—			—			(39		)	—			(39		)
	Proceeds from dispositions	—			—			59			—			59
	Other investing activities	3			—			(1		)	—			2
	Net cash flow provided by (used for) investing activities from continuing operations	3			(1		)	3			—			5
	Net cash flow used for investing activities from discontinued operations	(3		)	—			—			—			(3		)
	Net cash flow provided by (used for) investing activities	—			(1		)	3			—			2
	Financing Activities:
	Repayments of short-term debt borrowings, net	(616		)	—			—			—			(616		)
	Proceeds from issuance of notes, net	1,178			—			—			—			1,178
	Payment of capital lease obligations	—			—			(4		)	—			(4		)
	Dividends	(80		)	—			—			—			(80		)
	Purchase of Company common stock	(1,049		)	—			—			—			(1,049		)
	Payment of payroll taxes in lieu of issuing	(82		)	—			—			—			(82		)
	shares for stock-based compensation
	Proceeds from exercise of stock options	80			—			—			—			80
	Excess tax benefit from stock-based compensation	57			—			—			—			57
	Increase (decrease) in intercompany payables	729			138			(867		)	—			—
	Net cash flow provided by (used for) financing activities	217			138			(871		)	—			(516		)
	Net increase (decrease) in cash and cash equivalents	100			—			(197		)	—			(97		)
	Cash and cash equivalents at beginning of period	63			1			364			—			428
	Cash and cash equivalents at end of period	$	163		$	1		$	167		$	—		$	331
		Statement of Cash Flows
		For the Three Months Ended March 31, 2014
		CBS Corp.			CBS			Non-			Eliminations			CBS Corp.
					Operations			Guarantor						Consolidated
					Inc.			Affiliates
	Net cash flow (used for) provided by operating activities	$	(81	)	$	(147	)	$	729		$	—		$	501
	Investing Activities:
	Capital expenditures	—			(1		)	(27		)	—			(28		)
	Investments in and advances to investee companies	—			—			(39		)	—			(39		)
	Proceeds from dispositions	—			—			6			—			6
	Other investing activities	5			1			(1		)	—			5
	Net cash flow provided by (used for) investing activities from continuing operations	5			—			(61		)	—			(56		)
	Net cash flow used for investing activities from discontinued operations	—			—			(9		)	—			(9		)
	Net cash flow provided by (used for) investing activities	5			—			(70		)	—			(65		)
	Financing Activities:
	Repayments of short-term debt borrowings, net	(35		)	—			—			—			(35		)
	Payment of capital lease obligations	—			—			(4		)	—			(4		)
	Dividends	(75		)	—			—			—			(75		)
	Purchase of Company common stock	(2,032		)	—			—			—			(2,032		)
	Payment of payroll taxes in lieu of issuing shares	(125		)	—			—			—			(125		)
	for stock-based compensation
	Proceeds from exercise of stock options	76			—			—			—			76
	Excess tax benefit from stock-based compensation	103			—			—			—			103
	Increase (decrease) in intercompany payables	2,144			147			(2,291		)	—			—
	Net cash flow provided by (used for) financing activities from continuing operations	56			147			(2,295		)	—			(2,092		)
	Net cash flow provided by financing activities from discontinued operations	—			—			1,570			—			1,570
	Net cash flow provided by (used for) financing activities	56			147			(725		)	—			(522		)
	Net decrease in cash and cash equivalents	(20		)	—			(66		)	—			(86		)
	Cash and cash equivalents at beginning of period	80			1			316			—			397
	(includes $29 of discontinued operations cash)
	Cash and cash equivalents at end of period	$	60		$	1		$	250		$	—		$	311
	(includes $114 of discontinued operations cash)

Basis_of_Presentation_and_Summ3

Basis of Presentation and Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Earnings Per Share [Abstract]
Weighted average shares for basic EPS	498	585
Dilutive effect of shares issuable under stock-based compensation plans	8	15
Weighted average shares for diluted EPS	506	600
Dividends recorded on common stock	$75	$70
Stock Options and Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	5
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		2

Stockbased_Compensation_Detail

Stock-based Compensation (Details) (USD $)	3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Share-based Compensation [Abstract]
RSUs and PSUs	$38	$34
Stock options and equivalents	8	6
Stock-based compensation expense, before income taxes	46	40
Related tax benefit	-18	-16
Stock-based compensation expense, net of tax	28	24
Number of RSUs granted during the period	2
Weighted average grant date fair value - RSUs	$59.07
Number of stock options granted during the period	2
Weighted average per unit exercise price - options	$59.54
Unrecognized future expense of RSUs	280
Unrecognized future expense of stock options	$74
Term until expiration - options	8 years
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Service period over which grants vest	4 years
Weighted average period to expense unrecognized stock-based compensation expense	3 years
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period to expense unrecognized stock-based compensation expense	2 years 9 months 18 days
Restricted Stock Units (RSUs) [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payout on stock-based compensation award (percent)	120.00%
Service period over which grants vest	4 years
Restricted Stock Units (RSUs) [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payout on stock-based compensation award (percent)	0.00%
Service period over which grants vest	1 year

Discontinued_Operations_Detail

Discontinued Operations (Details) (USD $)	0 Months Ended		3 Months Ended	6 Months Ended	12 Months Ended
	Apr. 02, 2014	Apr. 02, 2014	Mar. 31, 2014	Jul. 16, 2014	Dec. 31, 2014	Mar. 31, 2015	Jan. 31, 2014
Number of Shares of CBS Outdoor Americas Inc. common stock offered in IPO	23,000,000
Percentage of CBS Outdoor Americas offered in IPO	19.00%	19.00%
Percentage of CBS Outdoor Americas Inc owned by CBS	81.00%			0.00%
Per share IPO price of CBS Outdoor Americas	$28	$28
Aggregate proceeds from IPO, net of underwriting discounts and commissions		$615,000,000
Cash received from IPO and debt borrowings from Outdoor Americas					2,040,000,000
Shares of CBS Class B common stock received in split-off transaction				44,700,000
Shares of CBS Outdoor Americas Inc common stock owned by CBS	97,000,000	97,000,000		0
Discontinued operations income statement disclosures [Abstract]
Revenues from discontinued operations			288,000,000
Earnings (loss) from discontinued operations			14,000,000
Income tax benefit (provision), discontinued operations			-8,000,000
Net earnings (loss) from discontinued operations, net of tax			6,000,000
Discontinued operations balance sheet disclosures [Abstract]
Other liabilities, discontinued operations					118,000,000	94,000,000
Discontinued Operations [Member]
Carrying value of guarantee liability					28,000,000	28,000,000
Face value of debt							$1,600,000,000

Programming_and_Other_Inventor2

Programming and Other Inventory (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Millions, unless otherwise specified
Inventory Disclosure [Abstract]
Program rights	$1,304	$1,471
Television programming:
Released (including acquired libraries)	1,082	983
In process and other	113	179
Theatrical programming:
Released	28	23
In process and other	41	36
Publishing, primarily finished goods	50	47
Total programming and other inventory	2,618	2,739
Less current portion	764	922
Total noncurrent programming and other inventory	$1,854	$1,817

Related_Parties_Details

Related Parties (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
National Amusements Inc. [Member]
Related Party Transaction [Line Items]
NAI ownership of CBS Corp. Class A Common Stock (percentage)	79.60%
NAI ownership of CBS Corp. Class A and Class B Common Stock on a combined basis (percentage)	7.90%
Viacom Inc. [Member]
Related Party Transaction [Line Items]
Revenues from transactions with related party	$46	$35
Expenses from transactions with related party	6	5
Receivables from Viacom Inc., current	107		107
Other assets (Receivables, noncurrent) from Viacom Inc.	77		76
Total amounts due from Viacom Inc.	184		183
Domestic and International Television Joint Ventures [Member]
Related Party Transaction [Line Items]
Revenues from transactions with related party	$48	$37

Bank_Financing_and_Debt_Detail

Bank Financing and Debt (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Commercial paper	0	$616,000,000
Senior debt (1.95% - 7.875% due 2016 - 2045) (a)	7,619,000,000	6,433,000,000
Obligations under capital leases	95,000,000	97,000,000
Current portion of long-term debt	21,000,000	20,000,000
Total long-term debt, net of current portion	7,693,000,000	6,510,000,000
Total debt	7,714,000,000	7,146,000,000
Net unamortized discount on senior debt	34,000,000	21,000,000
Increase in carrying value of debt relating to previously settled fair value hedges	6,000,000	14,000,000
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity line under credit facility	2,500,000,000
Availability under credit facility	2,490,000,000
Amount borrowed under credit facility	0
Revolving Credit Facility [Member] | Maximum Consolidated Leverage Ratio [Member]
Line of Credit Facility [Line Items]
Credit facility covenant description	4.5x
Revolving Credit Facility [Member] | Consolidated Leverage Ratio [Member]
Line of Credit Facility [Line Items]
Credit facility covenant compliance	2.3x
Commercial Paper [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity line under credit facility	2,500,000,000
Weighted average interest rate		0.46%
Amount borrowed under credit facility	0

Bank_Financing_and_Debt_Additi

Bank Financing and Debt Additional Disclosures (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014	Jan. 31, 2015
Debt Instruments [Line Items]
Increase in carrying value of debt relating to outstanding fair value hedges	$7
Short-term debt classified as long-term debt reflecting Company's intent and ability to refinance	200
Senior Notes [Member]
Debt Instruments [Line Items]
Minimum stated interest rate of senior debt	1.95%
Maximum stated interest rate of senior debt	7.88%
Face value of debt	7,640	6,440
Senior Notes [Member] | Senior Notes Due 2025 [Member]
Debt Instruments [Line Items]
Stated interest rate			3.50%
Face value of debt			600
Senior Notes [Member] | Senior Notes Due 2045 [Member]
Debt Instruments [Line Items]
Stated interest rate			4.60%
Face value of debt			$600

Pension_and_Other_Postretireme2

Pension and Other Postretirement Benefits (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Pension Benefits [Member]
Components Of Net Periodic Cost Details [Abstract]
Service cost	$8	$8
Interest cost	52	59
Expected return on plan assets	-65	-66
Amortization of actuarial loss (gain)	20	16
Net periodic cost	15	17
Postretirement Benefit [Member]
Components Of Net Periodic Cost Details [Abstract]
Service cost	0	0
Interest cost	5	6
Expected return on plan assets	0	0
Amortization of actuarial loss (gain)	-5	-5
Net periodic cost	$0	$1

Stockholders_Equity_Details

Stockholders' Equity (Details) (USD $)	3 Months Ended
Share data in Millions, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2013
Stockholders' Equity Note [Abstract]
Class B common stock repurchased under repurchase program (shares)	17.2
Value of shares repurchased	$1,000,000,000
Average per share price repurchased (in dollars per share)	$58.07
Remaining authorization under share repurchase program	3,800,000,000
Dividends [Abstract]
Dividends per common share (in dollars per share)	$0.15	$0.12
Dividends recorded on common stock	75,000,000	70,000,000
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)	-729,000,000	-543,000,000	-735,000,000	-545,000,000
Other comprehensive income (loss) before reclassifications	-3,000,000	-5,000,000
Reclassifications from accumulated other comprehensive income (loss) to net earnings	9,000,000	7,000,000
Net other comprehensive income (loss)	6,000,000	2,000,000
Tax provision on net actuarial gain (loss) and prior service costs related to pension and other postretirement benefit plans	6,000,000	4,000,000
Cumulative Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)	154,000,000		158,000,000
Other comprehensive income (loss) before reclassifications	-4,000,000
Reclassifications from accumulated other comprehensive income (loss) to net earnings	0
Net other comprehensive income (loss)	-4,000,000
Net Actuarial Gains (Losses) and Prior Service Costs [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)	-883,000,000		-892,000,000
Other comprehensive income (loss) before reclassifications	0
Reclassifications from accumulated other comprehensive income (loss) to net earnings	9,000,000
Net other comprehensive income (loss)	9,000,000
Change in Fair Value of Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)	0		-1,000,000
Other comprehensive income (loss) before reclassifications	1,000,000
Reclassifications from accumulated other comprehensive income (loss) to net earnings	0
Net other comprehensive income (loss)	1,000,000
Continuing Operations [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net other comprehensive income (loss)	6,000,000	1,000,000
Continuing Operations [Member] | Cumulative Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)		160,000,000		166,000,000
Other comprehensive income (loss) before reclassifications		-6,000,000
Reclassifications from accumulated other comprehensive income (loss) to net earnings		0
Net other comprehensive income (loss)		-6,000,000
Continuing Operations [Member] | Net Actuarial Gains (Losses) and Prior Service Costs [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)		-722,000,000		-729,000,000
Other comprehensive income (loss) before reclassifications		0
Reclassifications from accumulated other comprehensive income (loss) to net earnings		7,000,000
Net other comprehensive income (loss)		7,000,000
Continuing Operations [Member] | Unrealized Gains (Losses) on Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)		3,000,000		3,000,000
Other comprehensive income (loss) before reclassifications		0
Reclassifications from accumulated other comprehensive income (loss) to net earnings		0
Net other comprehensive income (loss)		0
Discontinued Operations [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)		16,000,000		15,000,000
Other comprehensive income (loss) before reclassifications	0	1,000,000
Reclassifications from accumulated other comprehensive income (loss) to net earnings		0
Net other comprehensive income (loss)		$1,000,000

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Income Tax Disclosure [Abstract]
Provision for income taxes	$203	$234
Effective tax rate	33.30%	33.10%
Expected decrease to reserve for uncertain tax position	$20

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (USD $)	12 Months Ended		3 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Mar. 31, 2015	Mar. 31, 2014
			claims	claims
Loss Contingencies [Line Items]
Outstanding letters of credit and surety bonds			240
Costs for settlement and defense of asbestos claims, net of insurance recoveries and tax benefits	11	29
Discontinued Operations [Member]
Loss Contingencies [Line Items]
Exposure under guarantee			149
Carrying value of guarantee liability	$28		28
Asbestos Claims [Member]
Loss Contingencies [Line Items]
Number of pending asbestos claims	41,100		40,090	45,270
Number of new asbestos claims			860
Number of asbestos claims closed or moved to inactive docket			1,870

Financial_Instruments_and_Fair2

Financial Instruments and Fair Value Measurements (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Senior Debt [Line Items]
Carrying value of senior debt	$7,619,000,000	$6,433,000,000
Assets, Fair Value Disclosure [Abstract]
Investments	82,000,000	80,000,000
Interest rate swaps	7,000,000
Foreign exchange contracts	16,000,000	6,000,000
Total Assets	105,000,000	86,000,000
Liabilities, Fair Value Disclosure [Abstract]
Deferred compensation	318,000,000	307,000,000
Foreign exchange contracts	1,000,000	2,000,000
Total Liabilities	319,000,000	309,000,000
Level 1 [Member]
Assets, Fair Value Disclosure [Abstract]
Investments	82,000,000	80,000,000
Interest rate swaps	0
Foreign exchange contracts	0	0
Total Assets	82,000,000	80,000,000
Liabilities, Fair Value Disclosure [Abstract]
Deferred compensation	0	0
Foreign exchange contracts	0	0
Total Liabilities	0	0
Level 2 [Member]
Assets, Fair Value Disclosure [Abstract]
Investments	0	0
Interest rate swaps	7,000,000
Foreign exchange contracts	16,000,000	6,000,000
Total Assets	23,000,000	6,000,000
Liabilities, Fair Value Disclosure [Abstract]
Deferred compensation	318,000,000	307,000,000
Foreign exchange contracts	1,000,000	2,000,000
Total Liabilities	319,000,000	309,000,000
Level 3 [Member]
Assets, Fair Value Disclosure [Abstract]
Investments	0	0
Interest rate swaps	0
Foreign exchange contracts	0	0
Total Assets	0	0
Liabilities, Fair Value Disclosure [Abstract]
Deferred compensation	0	0
Foreign exchange contracts	0	0
Total Liabilities	0	0
Senior Notes [Member]
Senior Debt [Line Items]
Fair value of senior debt	$8,500,000,000	$7,150,000,000

Financial_Instruments_and_Fair3

Financial Instruments and Fair Value Measurements Additional Disclosures (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Interest rate swaps [Member]
Derivatives [Line Items]
Notional amount of derivative	$600
Gain (loss) on designated interest rate swaps	2	0
Foreign exchange contract [Member]
Derivatives [Line Items]
Notional amount of derivative	231		152
Gain (loss) on designated foreign exchange contract	-2	-1
Gain (loss) on non-designated foreign exchange contract	13	0
Senior Notes Due 2019 [Member]
Debt Instrument [Line Items]
Stated interest rate	2.30%
Face value of debt	$600

Reportable_Segments_Details

Reportable Segments (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Segment Reporting [Abstract]
Interest expense	($93)	($93)
Interest income	5	3
Other items, net	-4	5
Earnings from continuing operations before income taxes and equity in earnings (loss) of investee companies	610	706
Provision for income taxes	-203	-234
Equity in loss of investee companies, net of tax	-13	-10
Net earnings from continuing operations	394	462
Net earnings (loss) from discontinued operations, net of tax	0	6
Net earnings (loss)	394	468
Reportable Segments [Line Items]
Revenues	3,500	3,570
Operating income (loss)	702	791
Depreciation and amortization	68	71
Stock-based compensation	46	40
Capital expenditures	17	28
Assets	23,786		24,072
Operating Segments [Member] | Entertainment Segment [Member]
Reportable Segments [Line Items]
Revenues	2,261	2,303
Operating income (loss)	346	420
Depreciation and amortization	32	37
Stock-based compensation	16	14
Capital expenditures	8	17
Assets	10,414		10,469
Operating Segments [Member] | Cable Networks Segment [Member]
Reportable Segments [Line Items]
Revenues	539	537
Operating income (loss)	251	254
Depreciation and amortization	6	5
Stock-based compensation	3	2
Capital expenditures	1	2
Assets	2,136		2,113
Operating Segments [Member] | Publishing Segment [Member]
Reportable Segments [Line Items]
Revenues	145	153
Operating income (loss)	12	11
Depreciation and amortization	1	2
Stock-based compensation	1	1
Capital expenditures	0	0
Assets	889		990
Operating Segments [Member] | Local Broadcasting Segment [Member]
Reportable Segments [Line Items]
Revenues	596	626
Operating income (loss)	161	179
Depreciation and amortization	21	21
Stock-based compensation	7	7
Capital expenditures	7	8
Assets	9,495		9,585
Corporate [Member]
Reportable Segments [Line Items]
Operating income (loss)	-68	-73
Depreciation and amortization	8	6
Stock-based compensation	19	16
Capital expenditures	1	1
Assets	822		876
Corporate and Eliminations [Member]
Reportable Segments [Line Items]
Revenues	-41	-49
Intersegment Eliminations [Member]
Reportable Segments [Line Items]
Revenues	-43	-49
Intersegment Eliminations [Member] | Entertainment Segment [Member]
Reportable Segments [Line Items]
Revenues	-40	-46
Intersegment Eliminations [Member] | Local Broadcasting Segment [Member]
Reportable Segments [Line Items]
Revenues	-3	-3
Discontinued Operations [Member]
Reportable Segments [Line Items]
Assets	$30		$39

Condensed_Consolidating_Financ2

Condensed Consolidating Financial Statements (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2013
Condensed Consolidating Statement Of Operations [Abstract]
Revenues	$3,500,000,000	$3,570,000,000
Expenses:
Operating	2,142,000,000	2,121,000,000
Selling, general and administrative	588,000,000	587,000,000
Depreciation and amortization	68,000,000	71,000,000
Total expenses	2,798,000,000	2,779,000,000
Operating income (loss)	702,000,000	791,000,000
Interest (expense) income, net	-88,000,000	-90,000,000
Other items, net	-4,000,000	5,000,000
Earnings from continuing operations before income taxes and equity in earnings (loss) of investee companies	610,000,000	706,000,000
Benefit (provision) for income taxes	-203,000,000	-234,000,000
Equity in earnings (loss) of investee companies, net of tax	-13,000,000	-10,000,000
Net earnings from continuing operations	394,000,000	462,000,000
Net earnings (loss) from discontinued operations, net of tax	0	6,000,000
Net earnings (loss)	394,000,000	468,000,000
Total comprehensive income	400,000,000	470,000,000
Assets [Abstract]
Cash and cash equivalents	331,000,000		428,000,000
Receivables, net	3,295,000,000		3,459,000,000
Programming and other inventory (Note 4)	764,000,000		922,000,000
Prepaid expenses and other current assets	830,000,000		780,000,000
Total current assets	5,220,000,000		5,589,000,000
Property and equipment	3,166,000,000		3,164,000,000
Less accumulated depreciation and amortization	1,772,000,000		1,731,000,000
Net property and equipment	1,394,000,000		1,433,000,000
Programming and other inventory (Note 4)	1,854,000,000		1,817,000,000
Goodwill	6,664,000,000		6,698,000,000
Intangible assets	6,002,000,000		6,008,000,000
Investments in consolidated subsidiaries	0		0
Other assets	2,652,000,000		2,527,000,000
Intercompany	0		0
Total Assets	23,786,000,000		24,072,000,000
Liabilities and Equity [Abstract]
Accounts payable	175,000,000		302,000,000
Participants' share and royalties payable	929,000,000		999,000,000
Program rights	449,000,000		404,000,000
Commercial paper	0		616,000,000
Current portion of long-term debt (Note 6)	21,000,000		20,000,000
Accrued expenses and other current liabilities	1,518,000,000		1,692,000,000
Total current liabilities	3,092,000,000		4,033,000,000
Long-term debt (Note 6)	7,693,000,000		6,510,000,000
Other liabilities	6,604,000,000		6,559,000,000
Intercompany	0		0
Stockholders' Equity Attributable to Parent [Abstract]
Preferred stock	0		0
Common stock	1,000,000		1,000,000
Additional paid-in capital	44,068,000,000		44,041,000,000
Retained earnings (deficit)	-21,537,000,000		-21,931,000,000
Accumulated other comprehensive loss (Note 8)	-729,000,000	-543,000,000	-735,000,000	-545,000,000
Stockholders' equity including treasury stock	21,803,000,000		21,376,000,000
Less treasury stock, at cost	15,406,000,000		14,406,000,000
Total Stockholders' Equity	6,397,000,000		6,970,000,000
Total Liabilities and Stockholders' Equity	23,786,000,000		24,072,000,000
Condensed Consolidating Statement Of Cash Flows [Abstract]
Net cash flow provided by (used for) operating activities	417,000,000	501,000,000
Investing Activities
Capital expenditures	-17,000,000	-28,000,000
Investments in and advances to investee companies	-39,000,000	-39,000,000
Proceeds from dispositions	59,000,000	6,000,000
Other investing activities	2,000,000	5,000,000
Net cash flow provided by (used for) investing activities from continuing operations	5,000,000	-56,000,000
Net cash flow provided by (used for) investing activities from discontinued operations	-3,000,000	-9,000,000
Net cash flow provided by (used for) investing activities	2,000,000	-65,000,000
Financing Activities
(Repayments of) proceeds from short-term debt borrowings, net	-616,000,000	-35,000,000
Proceeds from issuance of notes, net	1,178,000,000	0
Payment of capital lease obligations	-4,000,000	-4,000,000
Dividends	-80,000,000	-75,000,000
Purchase of Company common stock	-1,049,000,000	-2,032,000,000
Payment of payroll taxes in lieu of issuing shares for stock-based compensation	-82,000,000	-125,000,000
Proceeds from exercise of stock options	80,000,000	76,000,000
Excess tax benefit from stock-based compensation	57,000,000	103,000,000
Increase (decrease) in intercompany payables	0	0
Net cash flow provided by (used for) financing activities from continuing operations	-516,000,000	-2,092,000,000
Net cash flow provided by (used for) financing activities from discontinued operations	0	1,570,000,000
Net cash flow provided by (used for) financing activities	-516,000,000	-522,000,000
Net increase (decrease) in cash and cash equivalents	-97,000,000	-86,000,000
Cash and cash equivalents, including discontinued operations, at beginning of period	428,000,000	397,000,000
Cash and cash equivalents, including discontinued operations, at end of period	331,000,000	311,000,000
Cash and cash equivalents of discontinued operations		114,000,000		29,000,000
Eliminations [Member]
Condensed Consolidating Statement Of Operations [Abstract]
Revenues	0	0
Expenses:
Operating	0	0
Selling, general and administrative	0	0
Depreciation and amortization	0	0
Total expenses	0	0
Operating income (loss)	0	0
Interest (expense) income, net	0	0
Other items, net	0	0
Earnings from continuing operations before income taxes and equity in earnings (loss) of investee companies	0	0
Benefit (provision) for income taxes	0	0
Equity in earnings (loss) of investee companies, net of tax	-786,000,000	-915,000,000
Net earnings from continuing operations		-915,000,000
Net earnings (loss) from discontinued operations, net of tax		0
Net earnings (loss)	-786,000,000	-915,000,000
Total comprehensive income	-800,000,000	-911,000,000
Assets [Abstract]
Cash and cash equivalents	0		0
Receivables, net	0		0
Programming and other inventory (Note 4)	0		0
Prepaid expenses and other current assets	-29,000,000		-30,000,000
Total current assets	-29,000,000		-30,000,000
Property and equipment	0		0
Less accumulated depreciation and amortization	0		0
Net property and equipment	0		0
Programming and other inventory (Note 4)	0		0
Goodwill	0		0
Intangible assets	0		0
Investments in consolidated subsidiaries	-53,629,000,000		-52,829,000,000
Other assets	0		0
Intercompany	-25,065,000,000		-24,498,000,000
Total Assets	-78,723,000,000		-77,357,000,000
Liabilities and Equity [Abstract]
Accounts payable	0		0
Participants' share and royalties payable	0		0
Program rights	0		0
Commercial paper			0
Current portion of long-term debt (Note 6)	0		0
Accrued expenses and other current liabilities	-29,000,000		-30,000,000
Total current liabilities	-29,000,000		-30,000,000
Long-term debt (Note 6)	0		0
Other liabilities	0		0
Intercompany	-25,065,000,000		-24,498,000,000
Stockholders' Equity Attributable to Parent [Abstract]
Preferred stock	-126,000,000		-126,000,000
Common stock	-713,000,000		-713,000,000
Additional paid-in capital	-60,894,000,000		-60,894,000,000
Retained earnings (deficit)	3,065,000,000		3,851,000,000
Accumulated other comprehensive loss (Note 8)	-92,000,000		-78,000,000
Stockholders' equity including treasury stock	-58,760,000,000		-57,960,000,000
Less treasury stock, at cost	-5,131,000,000		-5,131,000,000
Total Stockholders' Equity	-53,629,000,000		-52,829,000,000
Total Liabilities and Stockholders' Equity	-78,723,000,000		-77,357,000,000
Condensed Consolidating Statement Of Cash Flows [Abstract]
Net cash flow provided by (used for) operating activities	0	0
Investing Activities
Capital expenditures	0	0
Investments in and advances to investee companies	0	0
Proceeds from dispositions	0	0
Other investing activities		0
Net cash flow provided by (used for) investing activities from continuing operations	0	0
Net cash flow provided by (used for) investing activities from discontinued operations	0	0
Net cash flow provided by (used for) investing activities	0	0
Financing Activities
(Repayments of) proceeds from short-term debt borrowings, net	0	0
Proceeds from issuance of notes, net	0
Payment of capital lease obligations	0	0
Dividends	0	0
Purchase of Company common stock	0	0
Payment of payroll taxes in lieu of issuing shares for stock-based compensation	0	0
Proceeds from exercise of stock options	0	0
Excess tax benefit from stock-based compensation	0	0
Increase (decrease) in intercompany payables	0	0
Net cash flow provided by (used for) financing activities from continuing operations		0
Net cash flow provided by (used for) financing activities from discontinued operations		0
Net cash flow provided by (used for) financing activities	0	0
Net increase (decrease) in cash and cash equivalents	0	0
Cash and cash equivalents, including discontinued operations, at beginning of period	0	0
Cash and cash equivalents, including discontinued operations, at end of period	0	0
CBS Corp. [Member]
Condensed Consolidating Statement Of Operations [Abstract]
Revenues	31,000,000	33,000,000
Expenses:
Operating	16,000,000	16,000,000
Selling, general and administrative	12,000,000	15,000,000
Depreciation and amortization	1,000,000	1,000,000
Total expenses	29,000,000	32,000,000
Operating income (loss)	2,000,000	1,000,000
Interest (expense) income, net	-115,000,000	-114,000,000
Other items, net	-1,000,000	0
Earnings from continuing operations before income taxes and equity in earnings (loss) of investee companies	-114,000,000	-113,000,000
Benefit (provision) for income taxes	37,000,000	38,000,000
Equity in earnings (loss) of investee companies, net of tax	471,000,000	543,000,000
Net earnings from continuing operations		468,000,000
Net earnings (loss) from discontinued operations, net of tax		0
Net earnings (loss)	394,000,000	468,000,000
Total comprehensive income	400,000,000	470,000,000
Assets [Abstract]
Cash and cash equivalents	163,000,000		63,000,000
Receivables, net	22,000,000		29,000,000
Programming and other inventory (Note 4)	4,000,000		4,000,000
Prepaid expenses and other current assets	223,000,000		306,000,000
Total current assets	412,000,000		402,000,000
Property and equipment	49,000,000		41,000,000
Less accumulated depreciation and amortization	24,000,000		15,000,000
Net property and equipment	25,000,000		26,000,000
Programming and other inventory (Note 4)	6,000,000		7,000,000
Goodwill	98,000,000		98,000,000
Intangible assets	0		0
Investments in consolidated subsidiaries	41,629,000,000		41,144,000,000
Other assets	222,000,000		219,000,000
Intercompany	0		0
Total Assets	42,392,000,000		41,896,000,000
Liabilities and Equity [Abstract]
Accounts payable	24,000,000		3,000,000
Participants' share and royalties payable	0		0
Program rights	5,000,000		5,000,000
Commercial paper			616,000,000
Current portion of long-term debt (Note 6)	4,000,000		4,000,000
Accrued expenses and other current liabilities	333,000,000		388,000,000
Total current liabilities	366,000,000		1,016,000,000
Long-term debt (Note 6)	7,569,000,000		6,383,000,000
Other liabilities	2,995,000,000		3,029,000,000
Intercompany	25,065,000,000		24,498,000,000
Stockholders' Equity Attributable to Parent [Abstract]
Preferred stock	0		0
Common stock	1,000,000		1,000,000
Additional paid-in capital	44,068,000,000		44,041,000,000
Retained earnings (deficit)	-21,537,000,000		-21,931,000,000
Accumulated other comprehensive loss (Note 8)	-729,000,000		-735,000,000
Stockholders' equity including treasury stock	21,803,000,000		21,376,000,000
Less treasury stock, at cost	15,406,000,000		14,406,000,000
Total Stockholders' Equity	6,397,000,000		6,970,000,000
Total Liabilities and Stockholders' Equity	42,392,000,000		41,896,000,000
Condensed Consolidating Statement Of Cash Flows [Abstract]
Net cash flow provided by (used for) operating activities	-117,000,000	-81,000,000
Investing Activities
Capital expenditures	0	0
Investments in and advances to investee companies	0	0
Proceeds from dispositions	0	0
Other investing activities	3,000,000	5,000,000
Net cash flow provided by (used for) investing activities from continuing operations	3,000,000	5,000,000
Net cash flow provided by (used for) investing activities from discontinued operations	-3,000,000	0
Net cash flow provided by (used for) investing activities	0	5,000,000
Financing Activities
(Repayments of) proceeds from short-term debt borrowings, net	-616,000,000	-35,000,000
Proceeds from issuance of notes, net	1,178,000,000
Payment of capital lease obligations	0	0
Dividends	-80,000,000	-75,000,000
Purchase of Company common stock	-1,049,000,000	-2,032,000,000
Payment of payroll taxes in lieu of issuing shares for stock-based compensation	-82,000,000	-125,000,000
Proceeds from exercise of stock options	80,000,000	76,000,000
Excess tax benefit from stock-based compensation	57,000,000	103,000,000
Increase (decrease) in intercompany payables	729,000,000	2,144,000,000
Net cash flow provided by (used for) financing activities from continuing operations		56,000,000
Net cash flow provided by (used for) financing activities from discontinued operations		0
Net cash flow provided by (used for) financing activities	217,000,000	56,000,000
Net increase (decrease) in cash and cash equivalents	100,000,000	-20,000,000
Cash and cash equivalents, including discontinued operations, at beginning of period	63,000,000	80,000,000
Cash and cash equivalents, including discontinued operations, at end of period	163,000,000	60,000,000
CBS Operations Inc. [Member]
Condensed Consolidating Statement Of Operations [Abstract]
Revenues	3,000,000	3,000,000
Expenses:
Operating	1,000,000	1,000,000
Selling, general and administrative	61,000,000	64,000,000
Depreciation and amortization	5,000,000	4,000,000
Total expenses	67,000,000	69,000,000
Operating income (loss)	-64,000,000	-66,000,000
Interest (expense) income, net	-98,000,000	-93,000,000
Other items, net	11,000,000	0
Earnings from continuing operations before income taxes and equity in earnings (loss) of investee companies	-151,000,000	-159,000,000
Benefit (provision) for income taxes	49,000,000	54,000,000
Equity in earnings (loss) of investee companies, net of tax	315,000,000	372,000,000
Net earnings from continuing operations		267,000,000
Net earnings (loss) from discontinued operations, net of tax		-1,000,000
Net earnings (loss)	213,000,000	266,000,000
Total comprehensive income	220,000,000	265,000,000
Assets [Abstract]
Cash and cash equivalents	1,000,000		1,000,000
Receivables, net	2,000,000		2,000,000
Programming and other inventory (Note 4)	2,000,000		3,000,000
Prepaid expenses and other current assets	37,000,000		27,000,000
Total current assets	42,000,000		33,000,000
Property and equipment	163,000,000		162,000,000
Less accumulated depreciation and amortization	103,000,000		98,000,000
Net property and equipment	60,000,000		64,000,000
Programming and other inventory (Note 4)	8,000,000		8,000,000
Goodwill	62,000,000		62,000,000
Intangible assets	0		0
Investments in consolidated subsidiaries	12,000,000,000		11,685,000,000
Other assets	12,000,000		17,000,000
Intercompany	2,540,000,000		2,726,000,000
Total Assets	14,724,000,000		14,595,000,000
Liabilities and Equity [Abstract]
Accounts payable	6,000,000		24,000,000
Participants' share and royalties payable	0		0
Program rights	3,000,000		3,000,000
Commercial paper			0
Current portion of long-term debt (Note 6)	0		0
Accrued expenses and other current liabilities	197,000,000		270,000,000
Total current liabilities	206,000,000		297,000,000
Long-term debt (Note 6)	0		0
Other liabilities	249,000,000		249,000,000
Intercompany	0		0
Stockholders' Equity Attributable to Parent [Abstract]
Preferred stock	0		0
Common stock	123,000,000		123,000,000
Additional paid-in capital	0		0
Retained earnings (deficit)	14,473,000,000		14,260,000,000
Accumulated other comprehensive loss (Note 8)	4,000,000		-3,000,000
Stockholders' equity including treasury stock	14,600,000,000		14,380,000,000
Less treasury stock, at cost	331,000,000		331,000,000
Total Stockholders' Equity	14,269,000,000		14,049,000,000
Total Liabilities and Stockholders' Equity	14,724,000,000		14,595,000,000
Condensed Consolidating Statement Of Cash Flows [Abstract]
Net cash flow provided by (used for) operating activities	-137,000,000	-147,000,000
Investing Activities
Capital expenditures	-1,000,000	-1,000,000
Investments in and advances to investee companies	0	0
Proceeds from dispositions	0	0
Other investing activities	0	1,000,000
Net cash flow provided by (used for) investing activities from continuing operations	-1,000,000	0
Net cash flow provided by (used for) investing activities from discontinued operations	0	0
Net cash flow provided by (used for) investing activities	-1,000,000	0
Financing Activities
(Repayments of) proceeds from short-term debt borrowings, net	0	0
Proceeds from issuance of notes, net	0
Payment of capital lease obligations	0	0
Dividends	0	0
Purchase of Company common stock	0	0
Payment of payroll taxes in lieu of issuing shares for stock-based compensation	0	0
Proceeds from exercise of stock options	0	0
Excess tax benefit from stock-based compensation	0	0
Increase (decrease) in intercompany payables	138,000,000	147,000,000
Net cash flow provided by (used for) financing activities from continuing operations		147,000,000
Net cash flow provided by (used for) financing activities from discontinued operations		0
Net cash flow provided by (used for) financing activities	138,000,000	147,000,000
Net increase (decrease) in cash and cash equivalents	0	0
Cash and cash equivalents, including discontinued operations, at beginning of period	1,000,000	1,000,000
Cash and cash equivalents, including discontinued operations, at end of period	1,000,000	1,000,000
Non-Guarantor Affiliates [Member]
Condensed Consolidating Statement Of Operations [Abstract]
Revenues	3,466,000,000	3,534,000,000
Expenses:
Operating	2,125,000,000	2,104,000,000
Selling, general and administrative	515,000,000	508,000,000
Depreciation and amortization	62,000,000	66,000,000
Total expenses	2,702,000,000	2,678,000,000
Operating income (loss)	764,000,000	856,000,000
Interest (expense) income, net	125,000,000	117,000,000
Other items, net	-14,000,000	5,000,000
Earnings from continuing operations before income taxes and equity in earnings (loss) of investee companies	875,000,000	978,000,000
Benefit (provision) for income taxes	-289,000,000	-326,000,000
Equity in earnings (loss) of investee companies, net of tax	-13,000,000	-10,000,000
Net earnings from continuing operations		642,000,000
Net earnings (loss) from discontinued operations, net of tax		7,000,000
Net earnings (loss)	573,000,000	649,000,000
Total comprehensive income	580,000,000	646,000,000
Assets [Abstract]
Cash and cash equivalents	167,000,000		364,000,000
Receivables, net	3,271,000,000		3,428,000,000
Programming and other inventory (Note 4)	758,000,000		915,000,000
Prepaid expenses and other current assets	599,000,000		477,000,000
Total current assets	4,795,000,000		5,184,000,000
Property and equipment	2,954,000,000		2,961,000,000
Less accumulated depreciation and amortization	1,645,000,000		1,618,000,000
Net property and equipment	1,309,000,000		1,343,000,000
Programming and other inventory (Note 4)	1,840,000,000		1,802,000,000
Goodwill	6,504,000,000		6,538,000,000
Intangible assets	6,002,000,000		6,008,000,000
Investments in consolidated subsidiaries	0		0
Other assets	2,418,000,000		2,291,000,000
Intercompany	22,525,000,000		21,772,000,000
Total Assets	45,393,000,000		44,938,000,000
Liabilities and Equity [Abstract]
Accounts payable	145,000,000		275,000,000
Participants' share and royalties payable	929,000,000		999,000,000
Program rights	441,000,000		396,000,000
Commercial paper			0
Current portion of long-term debt (Note 6)	17,000,000		16,000,000
Accrued expenses and other current liabilities	1,017,000,000		1,064,000,000
Total current liabilities	2,549,000,000		2,750,000,000
Long-term debt (Note 6)	124,000,000		127,000,000
Other liabilities	3,360,000,000		3,281,000,000
Intercompany	0		0
Stockholders' Equity Attributable to Parent [Abstract]
Preferred stock	126,000,000		126,000,000
Common stock	590,000,000		590,000,000
Additional paid-in capital	60,894,000,000		60,894,000,000
Retained earnings (deficit)	-17,538,000,000		-18,111,000,000
Accumulated other comprehensive loss (Note 8)	88,000,000		81,000,000
Stockholders' equity including treasury stock	44,160,000,000		43,580,000,000
Less treasury stock, at cost	4,800,000,000		4,800,000,000
Total Stockholders' Equity	39,360,000,000		38,780,000,000
Total Liabilities and Stockholders' Equity	45,393,000,000		44,938,000,000
Condensed Consolidating Statement Of Cash Flows [Abstract]
Net cash flow provided by (used for) operating activities	671,000,000	729,000,000
Investing Activities
Capital expenditures	-16,000,000	-27,000,000
Investments in and advances to investee companies	-39,000,000	-39,000,000
Proceeds from dispositions	59,000,000	6,000,000
Other investing activities	-1,000,000	-1,000,000
Net cash flow provided by (used for) investing activities from continuing operations	3,000,000	-61,000,000
Net cash flow provided by (used for) investing activities from discontinued operations	0	-9,000,000
Net cash flow provided by (used for) investing activities	3,000,000	-70,000,000
Financing Activities
(Repayments of) proceeds from short-term debt borrowings, net	0	0
Proceeds from issuance of notes, net	0
Payment of capital lease obligations	-4,000,000	-4,000,000
Dividends	0	0
Purchase of Company common stock	0	0
Payment of payroll taxes in lieu of issuing shares for stock-based compensation	0	0
Proceeds from exercise of stock options	0	0
Excess tax benefit from stock-based compensation	0	0
Increase (decrease) in intercompany payables	-867,000,000	-2,291,000,000
Net cash flow provided by (used for) financing activities from continuing operations		-2,295,000,000
Net cash flow provided by (used for) financing activities from discontinued operations		1,570,000,000
Net cash flow provided by (used for) financing activities	-871,000,000	-725,000,000
Net increase (decrease) in cash and cash equivalents	-197,000,000	-66,000,000
Cash and cash equivalents, including discontinued operations, at beginning of period	364,000,000	316,000,000
Cash and cash equivalents, including discontinued operations, at end of period	$167,000,000	$250,000,000