Paramount Global (PARA) 10-Q 3 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 30, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	CBS Corporation
Entity Central Index Key	813,828
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Common Class A [Member]
Shares of common stock outstanding		37,826,904
Common Class B [Member]
Shares of common stock outstanding		433,702,765

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Revenues	$ 3,257,000,000	$ 3,367,000,000	$ 9,976,000,000	$ 10,125,000,000
Expenses:
Operating	1,842,000,000	1,936,000,000	5,891,000,000	5,855,000,000
Selling, general and administrative	597,000,000	617,000,000	1,790,000,000	1,793,000,000
Restructuring charges (Note 12)	0	26,000,000	55,000,000	26,000,000
Impairment charge (Note 5)	0	52,000,000	0	52,000,000
Depreciation and amortization	65,000,000	68,000,000	199,000,000	210,000,000
Total expenses	2,504,000,000	2,699,000,000	7,935,000,000	7,936,000,000
Operating income (loss)	753,000,000	668,000,000	2,041,000,000	2,189,000,000
Interest expense	(102,000,000)	(89,000,000)	(289,000,000)	(276,000,000)
Interest income	6,000,000	4,000,000	18,000,000	10,000,000
Loss on early extinguishment of debt (Note 7)	0	(352,000,000)	0	(352,000,000)
Other items, net	(4,000,000)	(21,000,000)	(4,000,000)	(10,000,000)
Earnings from continuing operations before income taxes and equity in earnings (loss) of investee companies	653,000,000	210,000,000	1,766,000,000	1,561,000,000
Provision for income taxes	(211,000,000)	(110,000,000)	(579,000,000)	(561,000,000)
Equity in loss of investee companies, net of tax	(16,000,000)	(28,000,000)	(35,000,000)	(48,000,000)
Net earnings from continuing operations	426,000,000	72,000,000	1,152,000,000	952,000,000
Net earnings (loss) from discontinued operations, net of tax	0	1,567,000,000	0	1,594,000,000
Net earnings	$ 426,000,000	$ 1,639,000,000	$ 1,152,000,000	$ 2,546,000,000
Basic net earnings per common share:
Basic net earnings from continuing operations per common share (in dollars per share)	$ 0.89	$ 0.14	$ 2.36	$ 1.69
Basic net earnings from discontinued operations per common share (in dollars per share)	0	2.95	0	2.84
Basic net earnings per common share (in dollars per share)	0.89	3.08	2.36	4.53
Diluted net earnings per common share:
Diluted net earnings from continuing operations per common share (in dollars per share)	0.88	0.13	2.33	1.66
Diluted net earnings from discontinued operations per common share (in dollars per share)	0	2.90	0	2.78
Diluted net earnings per common share (in dollars per share)	$ 0.88	$ 3.03	$ 2.33	$ 4.44
Weighted average number of common shares outstanding:
Basic weighted average number of common shares outstanding	480	532	489	562
Diluted weighted average number of common shares outstanding	484	541	495	574
Dividends per common share (in dollars per share)	$ 0.15	$ 0.15	$ 0.45	$ 0.39

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Comprehensive Income (Loss), Net of Tax [Abstract]
Net earnings (loss)	$ 426,000,000	$ 1,639,000,000	$ 1,152,000,000	$ 2,546,000,000
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other comprehensive income (loss) before reclassifications, net of tax			(8,000,000)	8,000,000
Other comprehensive income (loss), net of tax	4,000,000	(24,000,000)	21,000,000	(2,000,000)
Reclassification from accumulated other comprehensive income (loss) to net earnings, net of tax			29,000,000	(10,000,000)
Total comprehensive income (loss), net of tax	430,000,000	1,615,000,000	1,173,000,000	2,544,000,000
Continuing Operations [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Cumulative translation adjustments	(5,000,000)	0	(7,000,000)	(7,000,000)
Amortization of net actuarial loss	9,000,000	6,000,000	27,000,000	20,000,000
Changes in fair value of cash flow hedges	0	0	1,000,000	0
Other comprehensive income (loss), net of tax	4,000,000	6,000,000	21,000,000	13,000,000
Discontinued Operations [Member]
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other comprehensive income (loss) before reclassifications, net of tax	0	0	0	15,000,000
Other comprehensive income (loss), net of tax				(15,000,000)
Reclassification from accumulated other comprehensive income (loss) to net earnings, net of tax	$ 0	$ (30,000,000)	$ 0	$ (30,000,000)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Assets, Current [Abstract]
Cash and cash equivalents	$ 133,000,000	$ 428,000,000
Receivables, less allowances of $63 (2015) and $50 (2014)	3,397,000,000	3,459,000,000
Programming and other inventory (Note 4)	1,420,000,000	922,000,000
Deferred income tax assets, net	122,000,000	104,000,000
Prepaid income taxes	0	161,000,000
Prepaid expenses	160,000,000	129,000,000
Other current assets	323,000,000	386,000,000
Total current assets	5,555,000,000	5,589,000,000
Property and equipment	3,226,000,000	3,164,000,000
Less accumulated depreciation and amortization	1,852,000,000	1,731,000,000
Net property and equipment	1,374,000,000	1,433,000,000
Programming and other inventory (Note 4)	1,909,000,000	1,817,000,000
Goodwill	6,663,000,000	6,698,000,000
Intangible assets	5,997,000,000	6,008,000,000
Other assets	2,741,000,000	2,527,000,000
Total Assets	24,239,000,000	24,072,000,000
Liabilities, Current [Abstract]
Accounts payable	169,000,000	302,000,000
Accrued compensation	258,000,000	333,000,000
Participants' share and royalties payable	926,000,000	999,000,000
Program rights	377,000,000	404,000,000
Deferred revenues	187,000,000	206,000,000
Income taxes payable	51,000,000	0
Commercial paper (Note 7)	303,000,000	616,000,000
Current portion of long-term debt (Note 7)	20,000,000	20,000,000
Accrued expenses and other current liabilities	1,141,000,000	1,153,000,000
Total current liabilities	3,432,000,000	4,033,000,000
Long-term debt (Note 7)	8,476,000,000	6,510,000,000
Pension and postretirement benefit obligations	1,491,000,000	1,564,000,000
Deferred income tax liabilities, net	1,594,000,000	1,530,000,000
Other liabilities	3,279,000,000	3,347,000,000
Liabilities of discontinued operations (Note 3)	$ 88,000,000	$ 118,000,000
Commitments and contingencies (Note 11)
Stockholders' Equity [Abstract]
Common stock	$ 1,000,000	$ 1,000,000
Additional paid-in capital	44,076,000,000	44,041,000,000
Accumulated deficit	(20,779,000,000)	(21,931,000,000)
Accumulated other comprehensive loss (Note 9)	(714,000,000)	(735,000,000)
Stockholders' equity including treasury stock	22,584,000,000	21,376,000,000
Less treasury stock, at cost	16,705,000,000	14,406,000,000
Total Stockholders' Equity	5,879,000,000	6,970,000,000
Total Liabilities and Stockholders' Equity	24,239,000,000	24,072,000,000
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 ($) shares in Millions, $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Balance Sheet Parentheticals [Abstract]
Receivables, allowances	$ 63	$ 50
Common Class A [Member]
Class of Stock [Line Items]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
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)	$ 0.001	$ 0.001
Common stock, shares authorized	5,000	5,000
Common stock, shares, issued	826	818
Treasury stock, shares	390	349

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Operating Activities
Net earnings (loss)	$ 1,152,000,000	$ 2,546,000,000
Net earnings from discontinued operations	0	1,594,000,000
Net earnings from continuing operations	1,152,000,000	952,000,000
Adjustments to reconcile net earnings from continuing operations to net cash flow provided by operating activities from continuing operations:
Depreciation and amortization	199,000,000	210,000,000
Impairment charge	0	52,000,000
Stock-based compensation	128,000,000	117,000,000
Equity in loss of investee companies, net of tax and distributions	37,000,000	56,000,000
Change in assets and liabilities, net of investing and financing activities	(866,000,000)	(1,151,000,000)
Net cash flow provided by (used for) operating activities from continuing operations	650,000,000	236,000,000
Net cash flow provided by (used for) operating activities from discontinued operations	(27,000,000)	52,000,000
Net cash flow provided by (used for) operating activities	623,000,000	288,000,000
Investing Activities
Acquisitions, net of cash acquired	(7,000,000)	(27,000,000)
Capital expenditures	(104,000,000)	(112,000,000)
Investments in and advances to investee companies	(58,000,000)	(68,000,000)
Proceeds from dispositions	75,000,000	7,000,000
Other investing activities	(8,000,000)	3,000,000
Net cash flow provided by (used for) investing activities from continuing operations	(102,000,000)	(197,000,000)
Net cash flow provided by (used for) investing activities from discontinued operations	(4,000,000)	(271,000,000)
Net cash flow provided by (used for) investing activities	(106,000,000)	(468,000,000)
Financing Activities
Repayments of short-term debt borrowings, net	(313,000,000)	(44,000,000)
Proceeds from issuance of notes, net	1,959,000,000	1,729,000,000
Repayment of notes and debentures	0	(1,152,000,000)
Payment of capital lease obligations	(13,000,000)	(13,000,000)
Dividends	(228,000,000)	(214,000,000)
Purchase of Company common stock	(2,345,000,000)	(2,830,000,000)
Payment of payroll taxes in lieu of issuing shares for stock-based compensation	(96,000,000)	(146,000,000)
Proceeds from exercise of stock options	137,000,000	237,000,000
Excess tax benefit from stock-based compensation	87,000,000	227,000,000
Net cash flow provided by (used for) financing activities from continuing operations	(812,000,000)	(2,206,000,000)
Net cash flow provided by (used for) financing activities from discontinued operations	0	2,167,000,000
Net cash flow provided by (used for) financing activities	(812,000,000)	(39,000,000)
Net increase (decrease) in cash and cash equivalents	(295,000,000)	(219,000,000)
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	133,000,000	178,000,000
Supplemental Cash Flow [Line Items]
Noncash proceeds from split-off of Outdoor Americas (Note 3)	0	2,721,000,000
Continuing Operations [Member]
Supplemental Cash Flow [Line Items]
Cash paid for interest	303,000,000	661,000,000
Cash paid for income taxes	$ 230,000,000	$ 227,000,000

Consolidated Statement of Cash

Consolidated Statement of Cash Flows (Parenthetical) $ in Millions	Dec. 31, 2013USD ($)
Statement of Cash Flows [Abstract]
Cash and cash equivalents of discontinued operations	$ 29

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 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 ). 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 7 million stock options and RSUs for the three months ended September 30, 2015 and 4 million stock options for the nine months ended September 30, 2015 . For both the three and nine months ended September 30, 2014 , excluded from the calculation of diluted EPS because their inclusion would have been anti-dilutive, were 2 million stock options. The table below presents a reconciliation of weighted average shares used in the calculation of basic and diluted EPS. Three Months Ended Nine Months Ended September 30, September 30, (in millions) 2015 2014 2015 2014 Weighted average shares for basic EPS 480 532 489 562 Dilutive effect of shares issuable under stock-based compensation plans 4 9 6 12 Weighted average shares for diluted EPS 484 541 495 574 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 nine months ended September 30, 2015 and 2014 , the Company recorded dividends of $222 million and $218 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 Accounting for Measurement Period Adjustments In September 2015, the FASB issued amended guidance which eliminates the requirement to retrospectively account for adjustments to provisional amounts recognized in a business combination when new information is obtained during the measurement period about facts and circumstances that existed as of the acquisition date. Under the amended guidance the acquirer will be required to recognize such adjustments in the reporting period in which the adjustment amounts are identified. The acquirer will also be required to record the effect on earnings from any changes in depreciation, amortization, or other income effects resulting from the change to provisional amounts, as if the change occurred at the acquisition date. The amendments also require disclosure or separate presentation on the face of the income statement of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. 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 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. In August 2015, the FASB issued a clarification of the amended guidance indicating that issuance costs related to a line of credit may be presented as an asset. 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. The Company should begin recognizing compensation cost in the period in which it becomes probable that the performance target will be achieved, for the cumulative amount of 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, 2017, with early adoption permitted for interim and annual reporting periods beginning after December 15, 2016.

Stock-based Compensation

Stock-based Compensation	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2015 and 2014 . Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 RSUs and PSUs $ 32 $ 33 $ 105 $ 102 Stock options and equivalents 7 — 23 15 Stock-based compensation expense, before income taxes 39 33 128 117 Related tax benefit (15 ) (12 ) (49 ) (45 ) Stock-based compensation expense, net of tax benefit $ 24 $ 21 $ 79 $ 72 During the nine months ended September 30, 2015 , the Company granted 3 million RSUs for CBS Corp. Class B Common Stock with a weighted average per unit grant-date fair value of $59.18 . RSUs granted during the first nine months 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 nine months ended September 30, 2015 , the Company also granted 2 million stock options with a weighted average exercise price of $59.60 . Stock options granted during the first nine months 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 September 30, 2015 was $235 million , which is expected to be recognized over a weighted average period of 2.5 years . Total unrecognized compensation cost related to unvested stock option awards at September 30, 2015 was $59 million , which is expected to be recognized over a weighted average period of 2.6 years .

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2015
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	3 ) DISCONTINUED OPERATIONS During 2014 , the Company completed the disposition of Outdoor Americas through a tax-free split-off. Outdoor Americas has been presented as a discontinued operation in the Company’s consolidated financial statements. This transaction resulted in a gain of $1.56 billion for the three and nine months ended September 30, 2014 . The following table sets forth details of the net earnings from discontinued operations. Three Months Ended Nine Months Ended September 30, 2014 September 30, 2014 Revenues from discontinued operations $ 55 $ 677 Earnings from discontinued operations $ 5 $ 59 Income tax benefit (provision) 5 (17 ) Earnings from discontinued operations, net of tax 10 42 Gain on disposal, net of tax 1,557 1,557 Less: Net earnings from discontinued operations attributable to noncontrolling interest, net of tax — 5 Net earnings from discontinued operations attributable to CBS Corp. $ 1,567 $ 1,594 Noncurrent liabilities of discontinued operations of $88 million and $118 million at September 30, 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”) (See Note 11 ).

Programming and Other Inventory

Programming and Other Inventory	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Programming and Other Inventory	4 ) PROGRAMMING AND OTHER INVENTORY At At September 30, 2015 December 31, 2014 Program rights $ 1,929 $ 1,471 Television programming: Released (including acquired libraries) 969 983 In process and other 304 179 Theatrical programming: Released 18 23 In process and other 51 36 Publishing, primarily finished goods 58 47 Total programming and other inventory 3,329 2,739 Less current portion 1,420 922 Total noncurrent programming and other inventory $ 1,909 $ 1,817

Impairment Charge

Impairment Charge	9 Months Ended
	Sep. 30, 2015
Impairment Charge [Abstract]
Impairment Charge	5 ) IMPAIRMENT CHARGE During the third quarter of 2014 , in connection with a radio station swap with Beasley Broadcast Group, Inc. the Company recorded a pretax noncash impairment charge of $52 million to reduce the carrying value of the allocated goodwill.

Related Parties

Related Parties	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Related Parties	6 ) 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 September 30, 2015 , NAI directly or indirectly owned approximately 79.6% of CBS Corp.’s voting Class A Common Stock, and owned approximately 8.3% 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 $44 million and $54 million for the three months ended September 30, 2015 and 2014 , respectively, and $144 million and $150 million for the nine months ended September 30, 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 for each of the three months ended September 30, 2015 and 2014 , and $17 million and $14 million for the nine months ended September 30, 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 September 30, 2015 and December 31, 2014 . At At September 30, 2015 December 31, 2014 Receivables $ 109 $ 107 Other assets (Receivables, noncurrent) 45 76 Total amounts due from Viacom Inc . $ 154 $ 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 $20 million and $18 million for the three months ended September 30, 2015 and 2014 , respectively, and $91 million and $81 million for the nine months ended September 30, 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	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Bank Financing and Debt	7 ) BANK FINANCING AND DEBT The following table sets forth the Company’s debt. At At September 30, 2015 December 31, 2014 Commercial paper $ 303 $ 616 Senior debt (1.95% - 7.875% due 2016 - 2045) (a) 8,409 6,433 Obligations under capital leases 87 97 Total debt 8,799 7,146 Less commercial paper 303 616 Less current portion of long-term debt 20 20 Total long-term debt, net of current portion $ 8,476 $ 6,510 (a) At September 30, 2015 and December 31, 2014 , the senior debt balances included (i) a net unamortized discount of $46 million and $21 million , respectively, and (ii) an increase in the carrying value of the debt relating to previously settled fair value hedges of $4 million and $14 million , respectively. At September 30, 2015 , the senior debt balances also included an increase in the carrying value of the debt relating to outstanding fair value hedges of $12 million . Such amount was minimal at December 31, 2014 . The face value of the Company’s senior debt was $8.44 billion and $6.44 billion at September 30, 2015 and December 31, 2014 , respectively. During July 2015, the Company issued $800 million of 4.00% senior notes due 2026 . 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 . The Company used the net proceeds from these issuances for general corporate purposes, including the repurchase of CBS Corp. Class B Common Stock and repayment of short-term borrowings, including commercial paper. At September 30, 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. Debt repurchases and early debt redemptions of $1.07 billion in 2014 resulted in a pre-tax loss on early extinguishment of debt of $352 million ( $219 million , net of tax) for the three and nine months ended September 30, 2014 . Commercial Paper The Company had outstanding commercial paper borrowings under its $2.5 billion commercial paper program of $303 million at September 30, 2015 and $616 million at December 31, 2014 , each at a weighted average interest rate of 0.46% and with maturities of less than forty-five days. Credit Facility At September 30, 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 September 30, 2015 , the Company’s Consolidated Leverage Ratio was approximately 2.7x . 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 September 30, 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 Postretiremen

Pension and Other Postretirement Benefits	9 Months Ended
	Sep. 30, 2015
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Pension and Other Postretirement Benefits	8 ) 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 September 30, 2015 2014 2015 2014 Components of net periodic cost: Service cost $ 7 $ 8 $ — $ — Interest cost 52 60 6 6 Expected return on plan assets (65 ) (65 ) — — Amortization of actuarial loss (gain) (a) 20 16 (6 ) (6 ) Net periodic cost $ 14 $ 19 $ — $ — Pension Benefits Postretirement Benefits Nine Months Ended September 30, 2015 2014 2015 2014 Components of net periodic cost: Service cost $ 23 $ 24 $ — $ — Interest cost 157 178 15 18 Expected return on plan assets (196 ) (197 ) — — Amortization of actuarial loss (gain) (a) 60 48 (16 ) (16 ) Net periodic cost $ 44 $ 53 $ (1 ) $ 2 (a) Reflects amounts reclassified from accumulated other comprehensive income (loss) to net earnings.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity	9 ) STOCKHOLDERS’ EQUITY During the third quarter of 2015 , the Company repurchased 10.6 million shares of its Class B Common Stock under its share repurchase program for $500 million . During the nine months ended September 30, 2015 , the Company repurchased 41.0 million shares of its Class B Common Stock for $2.30 billion . At September 30, 2015 , the Company had $2.50 billion of authorization remaining under its share repurchase program. During the third 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 $72 million , payable on October 1, 2015 . Accumulated Other Comprehensive Income (Loss) The following tables summarize the changes in the components of accumulated other comprehensive income (loss). Cumulative Translation Adjustments Net Actuarial Gain (Loss) and Prior Service Cost Change in Fair Value of Cash Flow Hedges Accumulated Other Comprehensive Loss At December 31, 2014 $ 158 $ (892 ) $ (1 ) $ (735 ) Other comprehensive income (loss) before reclassifications (7 ) — (1 ) (8 ) Reclassifications to net earnings — 27 (a) 2 (b) 29 Net other comprehensive income (loss) (7 ) 27 1 21 At September 30, 2015 $ 151 $ (865 ) $ — $ (714 ) Continuing Operations Discontinued Operations Cumulative Translation Adjustments Net Actuarial Gain (Loss) and Prior Service Cost Unrealized Gain on Securities Other Comprehensive Income (Loss) Accumulated Other Comprehensive Loss At December 31, 2013 $ 166 $ (729 ) $ 3 $ 15 $ (545 ) Other comprehensive income (loss) before reclassifications (7 ) — — 15 8 Reclassifications to net earnings — 20 (a) — (30 ) (c) (10 ) Net other comprehensive income (loss) (7 ) 20 — (15 ) (2 ) At September 30, 2014 $ 159 $ (709 ) $ 3 $ — $ (547 ) (a) Reflects amortization of net actuarial losses, net of tax. See Note 8 . (b) Reflects loss recognized on designated foreign exchange contracts, net of tax. See Note 13 . (c) Reclassified in connection with the disposal of Outdoor Americas in 2014. See Note 3 . 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 $17 million and $12 million for the nine months ended September 30, 2015 and 2014 , respectively.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	10 ) 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 $211 million for the three months ended September 30, 2015 and $110 million for the three months ended September 30, 2014 , reflecting an effective income tax rate of 32.3% and 52.4% , respectively. For the nine months ended September 30, 2015 , the provision for income taxes was $579 million compared to $561 million for the nine months ended September 30, 2014 , reflecting an effective income tax rate of 32.8% and 35.9% , respectively. The Company’s income tax provision for the three and nine months ended September 30, 2014 included a tax benefit of $133 million associated with the loss on early extinguishment of debt of $352 million ; a tax provision of $22 million associated with the noncash impairment charge of $52 million to reduce the carrying value of the allocated goodwill in connection with a radio station swap; and the establishment of a tax reserve of $19 million for the retroactive impact of an uncertain tax position in a foreign jurisdiction. 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 first quarter of 2016. In addition, various tax years are currently under examination by state and local and foreign tax authorities. With respect to open tax years in all jurisdictions, the Company does not currently believe that it is reasonably possible that the reserve for uncertain tax positions will significantly change within the next twelve months; however, it is difficult to predict the final outcome or timing of resolution of any particular tax matter and accordingly, unforeseen events could cause the Company’s expectation to change in the future.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	11 ) 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 September 30, 2015 , the total franchise payment obligations under these agreements, which will decrease on a monthly basis, are estimated to be approximately $111 million , and the carrying value of the guarantee liability, which is included in ‘‘Liabilities of discontinued operations’’ on the Consolidated Balance Sheets, was approximately $28 million . 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 September 30, 2015 , the outstanding letters of credit and surety bonds approximated $195 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, is inherently uncertain and always 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 September 30, 2015 , the Company had pending approximately 37,190 asbestos claims, as compared with approximately 41,100 as of December 31, 2014 and 42,560 as of September 30, 2014 . During the third quarter of 2015 , the Company received approximately 950 new claims and closed or moved to an inactive docket approximately 1,760 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.

Restructuring Charges

Restructuring Charges	9 Months Ended
	Sep. 30, 2015
Restructuring Charges [Abstract]
Restructuring Charges	12 ) RESTRUCTURING CHARGES During the nine months ended September 30, 2015 , in a continued effort to reduce its cost structure, the Company initiated restructuring plans across several of its businesses, primarily for the reorganization of certain business operations. As a result, the Company recorded restructuring charges of $55 million , reflecting $34 million of severance costs and $21 million of costs associated with exiting contractual obligations and other related costs. During the year ended December 31, 2014 , the Company recorded restructuring charges of $26 million , reflecting $17 million of severance costs and $9 million of costs associated with exiting contractual obligations. As of September 30, 2015 , the cumulative settlements for the 2015 and 2014 restructuring charges were $36 million , of which $26 million was for severance costs and $10 million was for costs associated with contractual obligations. The Company expects to substantially utilize its restructuring reserves by the end of 2016 . Balance at 2015 2015 Balance at December 31, 2014 Charges Settlements September 30, 2015 Entertainment $ 6 $ 12 $ (8 ) $ 10 Local Broadcasting 10 43 (19 ) 34 Corporate 2 — (1 ) 1 Total $ 18 $ 55 $ (28 ) $ 45 2014 2014 Balance at Charges Settlements December 31, 2014 Entertainment $ 8 $ (2 ) $ 6 Publishing 1 (1 ) — Local Broadcasting 14 (4 ) 10 Corporate 3 (1 ) 2 Total $ 26 $ (8 ) $ 18

Financial Instruments and Fair

Financial Instruments and Fair Value Measurements	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Financial Instruments and Fair Value Measurements	13 ) 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 September 30, 2015 and December 31, 2014 , the carrying value of the Company’s senior debt was $8.41 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 $8.81 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 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 (“OCI”) 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. At September 30, 2015 and December 31, 2014 , the notional amount of all foreign exchange contracts was $321 million and $152 million , respectively. Interest Rate Swaps All of the Company’s long-term debt has been issued under fixed interest rate agreements. At September 30, 2015 the Company had $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 (losses) recognized on derivative financial instruments were as follows: Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Financial Statement Account Foreign exchange contracts: Designated hedging instruments: Recognized in OCI $ — $ — $ (1 ) $ (1 ) Change in fair value of cash flow hedges Reclassified from accumulated OCI $ — $ (1 ) $ (2 ) $ (2 ) Programming costs Non-designated hedging instruments $ 10 $ 5 $ 16 $ 3 Other items, net Designated interest rate swaps $ 2 $ 1 $ 7 $ 1 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 September 30, 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 September 30, 2015 Level 1 Level 2 Level 3 Total Assets: Investments $ 71 $ — $ — $ 71 Interest rate swaps — 12 — 12 Foreign exchange contracts — 12 — 12 Total Assets $ 71 $ 24 $ — $ 95 Liabilities: Deferred compensation $ — $ 294 $ — $ 294 Foreign exchange contracts — 2 — 2 Total Liabilities $ — $ 296 $ — $ 296 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	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Reportable Segments	14 ) 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. Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Revenues: Entertainment $ 1,932 $ 1,911 $ 5,978 $ 6,049 Cable Networks 526 624 1,680 1,677 Publishing 203 199 547 563 Local Broadcasting 638 680 1,888 1,971 Corporate/Eliminations (42 ) (47 ) (117 ) (135 ) Total Revenues $ 3,257 $ 3,367 $ 9,976 $ 10,125 Revenues generated between segments primarily reflect advertising sales and television and feature film 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 Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Intercompany Revenues: Entertainment $ 39 $ 45 $ 113 $ 130 Local Broadcasting 5 5 11 13 Total Intercompany Revenues $ 44 $ 50 $ 124 $ 143 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 Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Segment Operating Income (Loss): Entertainment $ 339 $ 302 $ 947 $ 1,063 Cable Networks 246 266 717 733 Publishing 43 42 80 76 Local Broadcasting 174 192 533 586 Corporate (49 ) (56 ) (181 ) (191 ) Total Segment Operating Income 753 746 2,096 2,267 Restructuring charges — (26 ) (55 ) (26 ) Impairment charge — (52 ) — (52 ) Operating income 753 668 2,041 2,189 Interest expense (102 ) (89 ) (289 ) (276 ) Interest income 6 4 18 10 Loss on early extinguishment of debt — (352 ) — (352 ) Other items, net (4 ) (21 ) (4 ) (10 ) Earnings from continuing operations before income taxes and equity in loss of investee companies 653 210 1,766 1,561 Provision for income taxes (211 ) (110 ) (579 ) (561 ) Equity in loss of investee companies, net of tax (16 ) (28 ) (35 ) (48 ) Net earnings from continuing operations 426 72 1,152 952 Net earnings from discontinued operations, net of tax — 1,567 — 1,594 Net earnings $ 426 $ 1,639 $ 1,152 $ 2,546 Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Depreciation and Amortization: Entertainment $ 31 $ 33 $ 95 $ 105 Cable Networks 5 6 17 17 Publishing 1 1 4 4 Local Broadcasting 20 22 60 66 Corporate 8 6 23 18 Total Depreciation and Amortization $ 65 $ 68 $ 199 $ 210 Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Stock-based Compensation: Entertainment $ 16 $ 16 $ 48 $ 45 Cable Networks 3 2 8 7 Publishing 1 1 3 3 Local Broadcasting 5 7 21 22 Corporate 14 7 48 40 Total Stock-based Compensation $ 39 $ 33 $ 128 $ 117 Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Capital Expenditures: Entertainment $ 33 $ 21 $ 54 $ 58 Cable Networks 5 2 8 7 Publishing 2 — 4 1 Local Broadcasting 15 15 33 35 Corporate 3 5 5 11 Total Capital Expenditures $ 58 $ 43 $ 104 $ 112 At At September 30, 2015 December 31, 2014 Assets: Entertainment $ 10,919 $ 10,469 Cable Networks 2,236 2,113 Publishing 969 990 Local Broadcasting 9,549 9,585 Corporate 536 876 Discontinued operations 30 39 Total Assets $ 24,239 $ 24,072

Condensed Consolidating Financi

Condensed Consolidating Financial Statements	9 Months Ended
	Sep. 30, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Financial Statements	15 ) 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 September 30, 2015 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated Revenues $ 36 $ 2 $ 3,219 $ — $ 3,257 Expenses: Operating 17 1 1,824 — 1,842 Selling, general and administrative 3 49 545 — 597 Depreciation and amortization 1 5 59 — 65 Total expenses 21 55 2,428 — 2,504 Operating income (loss) 15 (53 ) 791 — 753 Interest (expense) income, net (125 ) (103 ) 132 — (96 ) Other items, net (1 ) 6 (9 ) — (4 ) Earnings (loss) before income taxes and equity in earnings (loss) of investee companies (111 ) (150 ) 914 — 653 Benefit (provision) for income taxes 36 48 (295 ) — (211 ) Equity in earnings (loss) of investee companies, net of tax 501 338 (16 ) (839 ) (16 ) Net earnings $ 426 $ 236 $ 603 $ (839 ) $ 426 Total comprehensive income $ 430 $ 240 $ 590 $ (830 ) $ 430 Statement of Operations For the Nine Months Ended September 30, 2015 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated Revenues $ 101 $ 8 $ 9,867 $ — $ 9,976 Expenses: Operating 47 4 5,840 — 5,891 Selling, general and administrative 27 165 1,598 — 1,790 Restructuring charges — — 55 — 55 Depreciation and amortization 4 15 180 — 199 Total expenses 78 184 7,673 — 7,935 Operating income (loss) 23 (176 ) 2,194 — 2,041 Interest (expense) income, net (358 ) (300 ) 387 — (271 ) Other items, net (1 ) 6 (9 ) — (4 ) Earnings (loss) before income taxes and equity in earnings (loss) of investee companies (336 ) (470 ) 2,572 — 1,766 Benefit (provision) for income taxes 109 152 (840 ) — (579 ) Equity in earnings (loss) of investee companies, net of tax 1,379 802 (35 ) (2,181 ) (35 ) Net earnings $ 1,152 $ 484 $ 1,697 $ (2,181 ) $ 1,152 Total comprehensive income $ 1,173 $ 487 $ 1,705 $ (2,192 ) $ 1,173 Statement of Operations For the Three Months Ended September 30, 2014 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated Revenues $ 40 $ 2 $ 3,325 $ — $ 3,367 Expenses: Operating 18 1 1,917 — 1,936 Selling, general and administrative 11 51 555 — 617 Restructuring charges — 3 23 — 26 Impairment charge — — 52 — 52 Depreciation and amortization 2 4 62 — 68 Total expenses 31 59 2,609 — 2,699 Operating income (loss) 9 (57 ) 716 — 668 Interest (expense) income, net (109 ) (97 ) 121 — (85 ) Loss on early extinguishment of debt (351 ) — (1 ) — (352 ) Other items, net (1 ) 4 (24 ) — (21 ) Earnings (loss) from continuing operations before income taxes and equity in earnings (loss) of investee companies (452 ) (150 ) 812 — 210 Benefit (provision) for income taxes 167 52 (329 ) — (110 ) Equity in earnings (loss) of investee companies, net of tax 1,924 314 (28 ) (2,238 ) (28 ) Net earnings from continuing operations 1,639 216 455 (2,238 ) 72 Net earnings from discontinued operations, net of tax — — 1,567 — 1,567 Net earnings $ 1,639 $ 216 $ 2,022 $ (2,238 ) $ 1,639 Total comprehensive income $ 1,615 $ 222 $ 1,987 $ (2,209 ) $ 1,615 Statement of Operations For the Nine Months Ended September 30, 2014 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated Revenues $ 108 $ 8 $ 10,009 $ — $ 10,125 Expenses: Operating 49 4 5,802 — 5,855 Selling, general and administrative 43 165 1,585 — 1,793 Restructuring charges — 3 23 — 26 Impairment charge — — 52 — 52 Depreciation and amortization 5 11 194 — 210 Total expenses 97 183 7,656 — 7,936 Operating income (loss) 11 (175 ) 2,353 — 2,189 Interest (expense) income, net (338 ) (285 ) 357 — (266 ) Loss on early extinguishment of debt (351 ) — (1 ) — (352 ) Other items, net — 2 (12 ) — (10 ) Earnings (loss) from continuing operations before income taxes and equity in earnings (loss) of investee companies (678 ) (458 ) 2,697 — 1,561 Benefit (provision) for income taxes 244 157 (962 ) — (561 ) Equity in earnings (loss) of investee companies, net of tax 2,980 978 (48 ) (3,958 ) (48 ) Net earnings from continuing operations 2,546 677 1,687 (3,958 ) 952 Net earnings (loss) from discontinued operations, net of tax — (1 ) 1,595 — 1,594 Net earnings $ 2,546 $ 676 $ 3,282 $ (3,958 ) $ 2,546 Total comprehensive income $ 2,544 $ 678 $ 3,242 $ (3,920 ) $ 2,544 Balance Sheet At September 30, 2015 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated Assets Cash and cash equivalents $ 48 $ 1 $ 84 $ — $ 133 Receivables, net 22 2 3,373 — 3,397 Programming and other inventory 4 3 1,413 — 1,420 Prepaid expenses and other current assets 99 32 506 (32 ) 605 Total current assets 173 38 5,376 (32 ) 5,555 Property and equipment 44 165 3,017 — 3,226 Less accumulated depreciation and amortization 19 113 1,720 — 1,852 Net property and equipment 25 52 1,297 — 1,374 Programming and other inventory 7 10 1,892 — 1,909 Goodwill 98 62 6,503 — 6,663 Intangible assets — — 5,997 — 5,997 Investments in consolidated subsidiaries 42,533 12,488 — (55,021 ) — Other assets 224 12 2,505 — 2,741 Intercompany — 2,341 22,900 (25,241 ) — Total Assets $ 43,060 $ 15,003 $ 46,470 $ (80,294 ) $ 24,239 Liabilities and Stockholders’ Equity Accounts payable $ 9 $ 3 $ 157 $ — $ 169 Participants’ share and royalties payable — — 926 — 926 Program rights 4 3 370 — 377 Commercial paper 303 — — — 303 Current portion of long-term debt 4 — 16 — 20 Accrued expenses and other current liabilities 372 214 1,083 (32 ) 1,637 Total current liabilities 692 220 2,552 (32 ) 3,432 Long-term debt 8,359 — 117 — 8,476 Other liabilities 2,889 247 3,316 — 6,452 Intercompany 25,241 — — (25,241 ) — Stockholders’ Equity: Preferred stock — — 126 (126 ) — Common stock 1 123 590 (713 ) 1 Additional paid-in capital 44,076 — 60,894 (60,894 ) 44,076 Retained earnings (deficit) (20,779 ) 14,744 (16,414 ) 1,670 (20,779 ) Accumulated other comprehensive income (loss) (714 ) — 89 (89 ) (714 ) 22,584 14,867 45,285 (60,152 ) 22,584 Less treasury stock, at cost 16,705 331 4,800 (5,131 ) 16,705 Total Stockholders’ Equity 5,879 14,536 40,485 (55,021 ) 5,879 Total Liabilities and Stockholders’ Equity $ 43,060 $ 15,003 $ 46,470 $ (80,294 ) $ 24,239 Balance Sheet At December 31, 2014 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated 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 Nine Months Ended September 30, 2015 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated Net cash flow (used for) provided by operating activities $ (557 ) $ (183 ) $ 1,363 $ — $ 623 Investing Activities: Acquisitions, net of cash acquired — — (7 ) — (7 ) Capital expenditures — (5 ) (99 ) — (104 ) Investments in and advances to investee companies — — (58 ) — (58 ) Proceeds from dispositions — — 75 — 75 Other investing activities (8 ) — — — (8 ) Net cash flow used for investing activities from continuing operations (8 ) (5 ) (89 ) — (102 ) Net cash flow used for investing activities from discontinued operations (4 ) — — — (4 ) Net cash flow used for investing activities (12 ) (5 ) (89 ) — (106 ) Financing Activities: Repayments of short-term debt borrowings, net (313 ) — — — (313 ) Proceeds from issuance of notes, net 1,959 — — — 1,959 Payment of capital lease obligations — — (13 ) — (13 ) Dividends (228 ) — — — (228 ) Purchase of Company common stock (2,345 ) — — — (2,345 ) Payment of payroll taxes in lieu of issuing shares for stock-based compensation (96 ) — — — (96 ) Proceeds from exercise of stock options 137 — — — 137 Excess tax benefit from stock-based compensation 87 — — — 87 Increase (decrease) in intercompany payables 1,353 188 (1,541 ) — — Net cash flow provided by (used for) financing activities 554 188 (1,554 ) — (812 ) Net decrease in cash and cash equivalents (15 ) — (280 ) — (295 ) Cash and cash equivalents at beginning of period 63 1 364 — 428 Cash and cash equivalents at end of period $ 48 $ 1 $ 84 $ — $ 133 Statement of Cash Flows For the Nine Months Ended September 30, 2014 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated Net cash flow (used for) provided by operating activities $ (843 ) $ (199 ) $ 1,330 $ — $ 288 Investing Activities: Acquisitions, net of cash acquired — — (27 ) — (27 ) Capital expenditures — (11 ) (101 ) — (112 ) Investments in and advances to investee companies — — (68 ) — (68 ) Proceeds from dispositions — — 7 — 7 Other investing activities — 2 1 — 3 Net cash flow used for investing activities from continuing operations — (9 ) (188 ) — (197 ) Net cash flow used for investing activities from discontinued operations — — (271 ) — (271 ) Net cash flow used for investing activities — (9 ) (459 ) — (468 ) Financing Activities: Repayments of short-term debt borrowings, net (44 ) — — — (44 ) Proceeds from issuance of notes, net 1,729 — — — 1,729 Repayment of notes and debentures (1,146 ) — (6 ) — (1,152 ) Payment of capital lease obligations — — (13 ) — (13 ) Dividends (214 ) — — — (214 ) Purchase of Company common stock (2,830 ) — — — (2,830 ) Payment of payroll taxes in lieu of issuing shares for stock-based compensation (146 ) — — — (146 ) Proceeds from exercise of stock options 237 — — — 237 Excess tax benefit from stock-based compensation 227 — — — 227 Increase (decrease) in intercompany payables 2,970 208 (3,178 ) — — Net cash flow provided by (used for) financing activities from continuing operations 783 208 (3,197 ) — (2,206 ) Net cash flow provided by financing activities from discontinued operations — — 2,167 — 2,167 Net cash flow provided by (used for) financing activities 783 208 (1,030 ) — (39 ) Net decrease in cash and cash equivalents (60 ) — (159 ) — (219 ) Cash and cash equivalents at beginning of period (includes $29 of discontinued operations cash) 80 1 316 — 397 Cash and cash equivalents at end of period $ 20 $ 1 $ 157 $ — $ 178

Basis of Presentation and Sum23

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 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 Sum24

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 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 Nine Months Ended September 30, September 30, (in millions) 2015 2014 2015 2014 Weighted average shares for basic EPS 480 532 489 562 Dilutive effect of shares issuable under stock-based compensation plans 4 9 6 12 Weighted average shares for diluted EPS 484 541 495 574

Stock-based Compensation (Table

Stock-based Compensation (Tables)	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2015 and 2014 . Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 RSUs and PSUs $ 32 $ 33 $ 105 $ 102 Stock options and equivalents 7 — 23 15 Stock-based compensation expense, before income taxes 39 33 128 117 Related tax benefit (15 ) (12 ) (49 ) (45 ) Stock-based compensation expense, net of tax benefit $ 24 $ 21 $ 79 $ 72

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 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 Nine Months Ended September 30, 2014 September 30, 2014 Revenues from discontinued operations $ 55 $ 677 Earnings from discontinued operations $ 5 $ 59 Income tax benefit (provision) 5 (17 ) Earnings from discontinued operations, net of tax 10 42 Gain on disposal, net of tax 1,557 1,557 Less: Net earnings from discontinued operations attributable to noncontrolling interest, net of tax — 5 Net earnings from discontinued operations attributable to CBS Corp. $ 1,567 $ 1,594

Programming and Other Invento27

Programming and Other Inventory (Tables)	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Noncurrent Programming and Other Inventory	At At September 30, 2015 December 31, 2014 Program rights $ 1,929 $ 1,471 Television programming: Released (including acquired libraries) 969 983 In process and other 304 179 Theatrical programming: Released 18 23 In process and other 51 36 Publishing, primarily finished goods 58 47 Total programming and other inventory 3,329 2,739 Less current portion 1,420 922 Total noncurrent programming and other inventory $ 1,909 $ 1,817
Current Programming and Other Inventory	At At September 30, 2015 December 31, 2014 Program rights $ 1,929 $ 1,471 Television programming: Released (including acquired libraries) 969 983 In process and other 304 179 Theatrical programming: Released 18 23 In process and other 51 36 Publishing, primarily finished goods 58 47 Total programming and other inventory 3,329 2,739 Less current portion 1,420 922 Total noncurrent programming and other inventory $ 1,909 $ 1,817

Related Parties (Tables)

Related Parties (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2015 and December 31, 2014 . At At September 30, 2015 December 31, 2014 Receivables $ 109 $ 107 Other assets (Receivables, noncurrent) 45 76 Total amounts due from Viacom Inc . $ 154 $ 183

Bank Financing and Debt (Tables

Bank Financing and Debt (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule of Debt	The following table sets forth the Company’s debt. At At September 30, 2015 December 31, 2014 Commercial paper $ 303 $ 616 Senior debt (1.95% - 7.875% due 2016 - 2045) (a) 8,409 6,433 Obligations under capital leases 87 97 Total debt 8,799 7,146 Less commercial paper 303 616 Less current portion of long-term debt 20 20 Total long-term debt, net of current portion $ 8,476 $ 6,510 (a) At September 30, 2015 and December 31, 2014 , the senior debt balances included (i) a net unamortized discount of $46 million and $21 million , respectively, and (ii) an increase in the carrying value of the debt relating to previously settled fair value hedges of $4 million and $14 million , respectively. At September 30, 2015 , the senior debt balances also included an increase in the carrying value of the debt relating to outstanding fair value hedges of $12 million . Such amount was minimal at December 31, 2014 . The face value of the Company’s senior debt was $8.44 billion and $6.44 billion at September 30, 2015 and December 31, 2014 , respectively.

Pension and Other Postretirem30

Pension and Other Postretirement Benefits (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2015 2014 2015 2014 Components of net periodic cost: Service cost $ 7 $ 8 $ — $ — Interest cost 52 60 6 6 Expected return on plan assets (65 ) (65 ) — — Amortization of actuarial loss (gain) (a) 20 16 (6 ) (6 ) Net periodic cost $ 14 $ 19 $ — $ — Pension Benefits Postretirement Benefits Nine Months Ended September 30, 2015 2014 2015 2014 Components of net periodic cost: Service cost $ 23 $ 24 $ — $ — Interest cost 157 178 15 18 Expected return on plan assets (196 ) (197 ) — — Amortization of actuarial loss (gain) (a) 60 48 (16 ) (16 ) Net periodic cost $ 44 $ 53 $ (1 ) $ 2 (a) Reflects amounts reclassified from accumulated other comprehensive income (loss) to net earnings.

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Changes in Components of Accumulated Other Comprehensive Income (Loss)	The following tables summarize the changes in the components of accumulated other comprehensive income (loss). Cumulative Translation Adjustments Net Actuarial Gain (Loss) and Prior Service Cost Change in Fair Value of Cash Flow Hedges Accumulated Other Comprehensive Loss At December 31, 2014 $ 158 $ (892 ) $ (1 ) $ (735 ) Other comprehensive income (loss) before reclassifications (7 ) — (1 ) (8 ) Reclassifications to net earnings — 27 (a) 2 (b) 29 Net other comprehensive income (loss) (7 ) 27 1 21 At September 30, 2015 $ 151 $ (865 ) $ — $ (714 ) Continuing Operations Discontinued Operations Cumulative Translation Adjustments Net Actuarial Gain (Loss) and Prior Service Cost Unrealized Gain on Securities Other Comprehensive Income (Loss) Accumulated Other Comprehensive Loss At December 31, 2013 $ 166 $ (729 ) $ 3 $ 15 $ (545 ) Other comprehensive income (loss) before reclassifications (7 ) — — 15 8 Reclassifications to net earnings — 20 (a) — (30 ) (c) (10 ) Net other comprehensive income (loss) (7 ) 20 — (15 ) (2 ) At September 30, 2014 $ 159 $ (709 ) $ 3 $ — $ (547 ) (a) Reflects amortization of net actuarial losses, net of tax. See Note 8 . (b) Reflects loss recognized on designated foreign exchange contracts, net of tax. See Note 13 . (c) Reclassified in connection with the disposal of Outdoor Americas in 2014. See Note 3 .

Restructuring Charges (Tables)

Restructuring Charges (Tables)	9 Months Ended
	Sep. 30, 2015
Restructuring Charges [Abstract]
Restructuring Reserve Rollforward	Balance at 2015 2015 Balance at December 31, 2014 Charges Settlements September 30, 2015 Entertainment $ 6 $ 12 $ (8 ) $ 10 Local Broadcasting 10 43 (19 ) 34 Corporate 2 — (1 ) 1 Total $ 18 $ 55 $ (28 ) $ 45 2014 2014 Balance at Charges Settlements December 31, 2014 Entertainment $ 8 $ (2 ) $ 6 Publishing 1 (1 ) — Local Broadcasting 14 (4 ) 10 Corporate 3 (1 ) 2 Total $ 26 $ (8 ) $ 18

Financial Instruments and Fai33

Financial Instruments and Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Financial Instruments	Gains (losses) recognized on derivative financial instruments were as follows: Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Financial Statement Account Foreign exchange contracts: Designated hedging instruments: Recognized in OCI $ — $ — $ (1 ) $ (1 ) Change in fair value of cash flow hedges Reclassified from accumulated OCI $ — $ (1 ) $ (2 ) $ (2 ) Programming costs Non-designated hedging instruments $ 10 $ 5 $ 16 $ 3 Other items, net Designated interest rate swaps $ 2 $ 1 $ 7 $ 1 Interest expense
Fair Value Measurements	At September 30, 2015 Level 1 Level 2 Level 3 Total Assets: Investments $ 71 $ — $ — $ 71 Interest rate swaps — 12 — 12 Foreign exchange contracts — 12 — 12 Total Assets $ 71 $ 24 $ — $ 95 Liabilities: Deferred compensation $ — $ 294 $ — $ 294 Foreign exchange contracts — 2 — 2 Total Liabilities $ — $ 296 $ — $ 296 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

Reportable Segments (Tables)

Reportable Segments (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Revenues by Segment	Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Revenues: Entertainment $ 1,932 $ 1,911 $ 5,978 $ 6,049 Cable Networks 526 624 1,680 1,677 Publishing 203 199 547 563 Local Broadcasting 638 680 1,888 1,971 Corporate/Eliminations (42 ) (47 ) (117 ) (135 ) Total Revenues $ 3,257 $ 3,367 $ 9,976 $ 10,125
Intercompany Revenues by Segment	Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Intercompany Revenues: Entertainment $ 39 $ 45 $ 113 $ 130 Local Broadcasting 5 5 11 13 Total Intercompany Revenues $ 44 $ 50 $ 124 $ 143
Segment Operating Income (Loss) and Reconciliation to Net Earnings (Loss)	Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Segment Operating Income (Loss): Entertainment $ 339 $ 302 $ 947 $ 1,063 Cable Networks 246 266 717 733 Publishing 43 42 80 76 Local Broadcasting 174 192 533 586 Corporate (49 ) (56 ) (181 ) (191 ) Total Segment Operating Income 753 746 2,096 2,267 Restructuring charges — (26 ) (55 ) (26 ) Impairment charge — (52 ) — (52 ) Operating income 753 668 2,041 2,189 Interest expense (102 ) (89 ) (289 ) (276 ) Interest income 6 4 18 10 Loss on early extinguishment of debt — (352 ) — (352 ) Other items, net (4 ) (21 ) (4 ) (10 ) Earnings from continuing operations before income taxes and equity in loss of investee companies 653 210 1,766 1,561 Provision for income taxes (211 ) (110 ) (579 ) (561 ) Equity in loss of investee companies, net of tax (16 ) (28 ) (35 ) (48 ) Net earnings from continuing operations 426 72 1,152 952 Net earnings from discontinued operations, net of tax — 1,567 — 1,594 Net earnings $ 426 $ 1,639 $ 1,152 $ 2,546
Depreciation and Amortization by Segment	Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Depreciation and Amortization: Entertainment $ 31 $ 33 $ 95 $ 105 Cable Networks 5 6 17 17 Publishing 1 1 4 4 Local Broadcasting 20 22 60 66 Corporate 8 6 23 18 Total Depreciation and Amortization $ 65 $ 68 $ 199 $ 210
Stock-based Compensation by Segment	Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Stock-based Compensation: Entertainment $ 16 $ 16 $ 48 $ 45 Cable Networks 3 2 8 7 Publishing 1 1 3 3 Local Broadcasting 5 7 21 22 Corporate 14 7 48 40 Total Stock-based Compensation $ 39 $ 33 $ 128 $ 117
Capital Expenditures by Segment	Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Capital Expenditures: Entertainment $ 33 $ 21 $ 54 $ 58 Cable Networks 5 2 8 7 Publishing 2 — 4 1 Local Broadcasting 15 15 33 35 Corporate 3 5 5 11 Total Capital Expenditures $ 58 $ 43 $ 104 $ 112
Assets by Segment	At At September 30, 2015 December 31, 2014 Assets: Entertainment $ 10,919 $ 10,469 Cable Networks 2,236 2,113 Publishing 969 990 Local Broadcasting 9,549 9,585 Corporate 536 876 Discontinued operations 30 39 Total Assets $ 24,239 $ 24,072

Condensed Consolidating Finan35

Condensed Consolidating Financial Statements (Tables)	9 Months Ended
	Sep. 30, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Statements of Operations	Statement of Operations For the Three Months Ended September 30, 2015 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated Revenues $ 36 $ 2 $ 3,219 $ — $ 3,257 Expenses: Operating 17 1 1,824 — 1,842 Selling, general and administrative 3 49 545 — 597 Depreciation and amortization 1 5 59 — 65 Total expenses 21 55 2,428 — 2,504 Operating income (loss) 15 (53 ) 791 — 753 Interest (expense) income, net (125 ) (103 ) 132 — (96 ) Other items, net (1 ) 6 (9 ) — (4 ) Earnings (loss) before income taxes and equity in earnings (loss) of investee companies (111 ) (150 ) 914 — 653 Benefit (provision) for income taxes 36 48 (295 ) — (211 ) Equity in earnings (loss) of investee companies, net of tax 501 338 (16 ) (839 ) (16 ) Net earnings $ 426 $ 236 $ 603 $ (839 ) $ 426 Total comprehensive income $ 430 $ 240 $ 590 $ (830 ) $ 430 Statement of Operations For the Nine Months Ended September 30, 2015 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated Revenues $ 101 $ 8 $ 9,867 $ — $ 9,976 Expenses: Operating 47 4 5,840 — 5,891 Selling, general and administrative 27 165 1,598 — 1,790 Restructuring charges — — 55 — 55 Depreciation and amortization 4 15 180 — 199 Total expenses 78 184 7,673 — 7,935 Operating income (loss) 23 (176 ) 2,194 — 2,041 Interest (expense) income, net (358 ) (300 ) 387 — (271 ) Other items, net (1 ) 6 (9 ) — (4 ) Earnings (loss) before income taxes and equity in earnings (loss) of investee companies (336 ) (470 ) 2,572 — 1,766 Benefit (provision) for income taxes 109 152 (840 ) — (579 ) Equity in earnings (loss) of investee companies, net of tax 1,379 802 (35 ) (2,181 ) (35 ) Net earnings $ 1,152 $ 484 $ 1,697 $ (2,181 ) $ 1,152 Total comprehensive income $ 1,173 $ 487 $ 1,705 $ (2,192 ) $ 1,173 Statement of Operations For the Three Months Ended September 30, 2014 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated Revenues $ 40 $ 2 $ 3,325 $ — $ 3,367 Expenses: Operating 18 1 1,917 — 1,936 Selling, general and administrative 11 51 555 — 617 Restructuring charges — 3 23 — 26 Impairment charge — — 52 — 52 Depreciation and amortization 2 4 62 — 68 Total expenses 31 59 2,609 — 2,699 Operating income (loss) 9 (57 ) 716 — 668 Interest (expense) income, net (109 ) (97 ) 121 — (85 ) Loss on early extinguishment of debt (351 ) — (1 ) — (352 ) Other items, net (1 ) 4 (24 ) — (21 ) Earnings (loss) from continuing operations before income taxes and equity in earnings (loss) of investee companies (452 ) (150 ) 812 — 210 Benefit (provision) for income taxes 167 52 (329 ) — (110 ) Equity in earnings (loss) of investee companies, net of tax 1,924 314 (28 ) (2,238 ) (28 ) Net earnings from continuing operations 1,639 216 455 (2,238 ) 72 Net earnings from discontinued operations, net of tax — — 1,567 — 1,567 Net earnings $ 1,639 $ 216 $ 2,022 $ (2,238 ) $ 1,639 Total comprehensive income $ 1,615 $ 222 $ 1,987 $ (2,209 ) $ 1,615 Statement of Operations For the Nine Months Ended September 30, 2014 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated Revenues $ 108 $ 8 $ 10,009 $ — $ 10,125 Expenses: Operating 49 4 5,802 — 5,855 Selling, general and administrative 43 165 1,585 — 1,793 Restructuring charges — 3 23 — 26 Impairment charge — — 52 — 52 Depreciation and amortization 5 11 194 — 210 Total expenses 97 183 7,656 — 7,936 Operating income (loss) 11 (175 ) 2,353 — 2,189 Interest (expense) income, net (338 ) (285 ) 357 — (266 ) Loss on early extinguishment of debt (351 ) — (1 ) — (352 ) Other items, net — 2 (12 ) — (10 ) Earnings (loss) from continuing operations before income taxes and equity in earnings (loss) of investee companies (678 ) (458 ) 2,697 — 1,561 Benefit (provision) for income taxes 244 157 (962 ) — (561 ) Equity in earnings (loss) of investee companies, net of tax 2,980 978 (48 ) (3,958 ) (48 ) Net earnings from continuing operations 2,546 677 1,687 (3,958 ) 952 Net earnings (loss) from discontinued operations, net of tax — (1 ) 1,595 — 1,594 Net earnings $ 2,546 $ 676 $ 3,282 $ (3,958 ) $ 2,546 Total comprehensive income $ 2,544 $ 678 $ 3,242 $ (3,920 ) $ 2,544
Condensed Consolidating Balance Sheets	Balance Sheet At September 30, 2015 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated Assets Cash and cash equivalents $ 48 $ 1 $ 84 $ — $ 133 Receivables, net 22 2 3,373 — 3,397 Programming and other inventory 4 3 1,413 — 1,420 Prepaid expenses and other current assets 99 32 506 (32 ) 605 Total current assets 173 38 5,376 (32 ) 5,555 Property and equipment 44 165 3,017 — 3,226 Less accumulated depreciation and amortization 19 113 1,720 — 1,852 Net property and equipment 25 52 1,297 — 1,374 Programming and other inventory 7 10 1,892 — 1,909 Goodwill 98 62 6,503 — 6,663 Intangible assets — — 5,997 — 5,997 Investments in consolidated subsidiaries 42,533 12,488 — (55,021 ) — Other assets 224 12 2,505 — 2,741 Intercompany — 2,341 22,900 (25,241 ) — Total Assets $ 43,060 $ 15,003 $ 46,470 $ (80,294 ) $ 24,239 Liabilities and Stockholders’ Equity Accounts payable $ 9 $ 3 $ 157 $ — $ 169 Participants’ share and royalties payable — — 926 — 926 Program rights 4 3 370 — 377 Commercial paper 303 — — — 303 Current portion of long-term debt 4 — 16 — 20 Accrued expenses and other current liabilities 372 214 1,083 (32 ) 1,637 Total current liabilities 692 220 2,552 (32 ) 3,432 Long-term debt 8,359 — 117 — 8,476 Other liabilities 2,889 247 3,316 — 6,452 Intercompany 25,241 — — (25,241 ) — Stockholders’ Equity: Preferred stock — — 126 (126 ) — Common stock 1 123 590 (713 ) 1 Additional paid-in capital 44,076 — 60,894 (60,894 ) 44,076 Retained earnings (deficit) (20,779 ) 14,744 (16,414 ) 1,670 (20,779 ) Accumulated other comprehensive income (loss) (714 ) — 89 (89 ) (714 ) 22,584 14,867 45,285 (60,152 ) 22,584 Less treasury stock, at cost 16,705 331 4,800 (5,131 ) 16,705 Total Stockholders’ Equity 5,879 14,536 40,485 (55,021 ) 5,879 Total Liabilities and Stockholders’ Equity $ 43,060 $ 15,003 $ 46,470 $ (80,294 ) $ 24,239 Balance Sheet At December 31, 2014 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated 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 Nine Months Ended September 30, 2015 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated Net cash flow (used for) provided by operating activities $ (557 ) $ (183 ) $ 1,363 $ — $ 623 Investing Activities: Acquisitions, net of cash acquired — — (7 ) — (7 ) Capital expenditures — (5 ) (99 ) — (104 ) Investments in and advances to investee companies — — (58 ) — (58 ) Proceeds from dispositions — — 75 — 75 Other investing activities (8 ) — — — (8 ) Net cash flow used for investing activities from continuing operations (8 ) (5 ) (89 ) — (102 ) Net cash flow used for investing activities from discontinued operations (4 ) — — — (4 ) Net cash flow used for investing activities (12 ) (5 ) (89 ) — (106 ) Financing Activities: Repayments of short-term debt borrowings, net (313 ) — — — (313 ) Proceeds from issuance of notes, net 1,959 — — — 1,959 Payment of capital lease obligations — — (13 ) — (13 ) Dividends (228 ) — — — (228 ) Purchase of Company common stock (2,345 ) — — — (2,345 ) Payment of payroll taxes in lieu of issuing shares for stock-based compensation (96 ) — — — (96 ) Proceeds from exercise of stock options 137 — — — 137 Excess tax benefit from stock-based compensation 87 — — — 87 Increase (decrease) in intercompany payables 1,353 188 (1,541 ) — — Net cash flow provided by (used for) financing activities 554 188 (1,554 ) — (812 ) Net decrease in cash and cash equivalents (15 ) — (280 ) — (295 ) Cash and cash equivalents at beginning of period 63 1 364 — 428 Cash and cash equivalents at end of period $ 48 $ 1 $ 84 $ — $ 133 Statement of Cash Flows For the Nine Months Ended September 30, 2014 CBS Corp. CBS Operations Inc. Non- Guarantor Affiliates Eliminations CBS Corp. Consolidated Net cash flow (used for) provided by operating activities $ (843 ) $ (199 ) $ 1,330 $ — $ 288 Investing Activities: Acquisitions, net of cash acquired — — (27 ) — (27 ) Capital expenditures — (11 ) (101 ) — (112 ) Investments in and advances to investee companies — — (68 ) — (68 ) Proceeds from dispositions — — 7 — 7 Other investing activities — 2 1 — 3 Net cash flow used for investing activities from continuing operations — (9 ) (188 ) — (197 ) Net cash flow used for investing activities from discontinued operations — — (271 ) — (271 ) Net cash flow used for investing activities — (9 ) (459 ) — (468 ) Financing Activities: Repayments of short-term debt borrowings, net (44 ) — — — (44 ) Proceeds from issuance of notes, net 1,729 — — — 1,729 Repayment of notes and debentures (1,146 ) — (6 ) — (1,152 ) Payment of capital lease obligations — — (13 ) — (13 ) Dividends (214 ) — — — (214 ) Purchase of Company common stock (2,830 ) — — — (2,830 ) Payment of payroll taxes in lieu of issuing shares for stock-based compensation (146 ) — — — (146 ) Proceeds from exercise of stock options 237 — — — 237 Excess tax benefit from stock-based compensation 227 — — — 227 Increase (decrease) in intercompany payables 2,970 208 (3,178 ) — — Net cash flow provided by (used for) financing activities from continuing operations 783 208 (3,197 ) — (2,206 ) Net cash flow provided by financing activities from discontinued operations — — 2,167 — 2,167 Net cash flow provided by (used for) financing activities 783 208 (1,030 ) — (39 ) Net decrease in cash and cash equivalents (60 ) — (159 ) — (219 ) Cash and cash equivalents at beginning of period (includes $29 of discontinued operations cash) 80 1 316 — 397 Cash and cash equivalents at end of period $ 20 $ 1 $ 157 $ — $ 178

Basis of Presentation and Sum36

Basis of Presentation and Summary of Significant Accounting Policies (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Earnings Per Share [Abstract]
Weighted average shares for basic EPS	480	532	489	562
Dilutive effect of shares issuable under stock-based compensation plans	4	9	6	12
Weighted average shares for diluted EPS	484	541	495	574
Dividends recorded on common stock	$ 72		$ 222	$ 218
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		2	4	2
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	7

Stock-based Compensation (Detai

Stock-based Compensation (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Share-based Compensation [Abstract]
RSUs and PSUs	$ 32	$ 33	$ 105	$ 102
Stock options and equivalents	7	0	23	15
Stock-based compensation expense, before income taxes	39	33	128	117
Related tax benefit	(15)	(12)	(49)	(45)
Stock-based compensation expense, net of tax	24	$ 21	$ 79	$ 72
Number of RSUs granted during the period			3
Weighted average grant date fair value - RSUs			$ 59.18
Number of stock options granted during the period			2
Weighted average per unit exercise price - options			$ 59.60
Unrecognized future expense of RSUs	235		$ 235
Unrecognized future expense of stock options	$ 59		$ 59
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			2 years 7 months 6 days
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 6 months
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 ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Discontinued operations income statement disclosures [Abstract]
Revenues from discontinued operations		$ 55,000,000		$ 677,000,000
Earnings (loss) from discontinued operations		5,000,000		59,000,000
Income tax benefit (provision), discontinued operations		5,000,000		(17,000,000)
Earnings from discontinued operations, net of tax		10,000,000		42,000,000
Gain on disposal, net of tax		1,557,000,000		1,557,000,000
Less: Net earnings from discontinued operations attributable to noncontrolling interest, net of tax		0		5,000,000
Net earnings (loss) from discontinued operations, net of tax	$ 0	$ 1,567,000,000	$ 0	$ 1,594,000,000
Discontinued operations balance sheet disclosures [Abstract]
Noncurrent liabilities of discontinued operations	$ 88,000,000		$ 88,000,000		$ 118,000,000

Programming and Other Invento39

Programming and Other Inventory (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Program rights	$ 1,929	$ 1,471
Television programming:
Released (including acquired libraries)	969	983
In process and other	304	179
Theatrical programming:
Released	18	23
In process and other	51	36
Publishing, primarily finished goods	58	47
Total programming and other inventory	3,329	2,739
Less current portion	1,420	922
Total noncurrent programming and other inventory	$ 1,909	$ 1,817

Impairment Charge (Details)

Impairment Charge (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Impairment Charge [Abstract]
Impairment charge	$ 0	$ 52,000,000	$ 0	$ 52,000,000

Related Parties (Details)

Related Parties (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 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%		79.60%
NAI ownership of CBS Corp. Class A and Class B Common Stock on a combined basis (percentage)	8.30%		8.30%
Viacom Inc. [Member]
Related Party Transaction [Line Items]
Revenues from transactions with related party	$ 44	$ 54	$ 144	$ 150
Expenses from transactions with related party	6	6	17	14
Receivables from Viacom Inc., current	109		109		$ 107
Other assets (Receivables, noncurrent) from Viacom Inc.	45		45		76
Total amounts due from Viacom Inc.	154		154		$ 183
Domestic and International Television Joint Ventures [Member]
Related Party Transaction [Line Items]
Revenues from transactions with related party	$ 20	$ 18	$ 91	$ 81

Bank Financing and Debt (Detail

Bank Financing and Debt (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Debt Disclosure [Abstract]
Commercial paper	$ 303,000,000		$ 303,000,000		$ 616,000,000
Senior debt (1.95% - 7.875% due 2016 - 2045) (a)	8,409,000,000		8,409,000,000		6,433,000,000
Obligations under capital leases	87,000,000		87,000,000		97,000,000
Current portion of long-term debt	20,000,000		20,000,000		20,000,000
Total long-term debt, net of current portion	8,476,000,000		8,476,000,000		6,510,000,000
Total debt	8,799,000,000		8,799,000,000		7,146,000,000
Net unamortized discount on senior debt	46,000,000		46,000,000		21,000,000
Increase in carrying value of debt relating to previously settled fair value hedges	4,000,000		4,000,000		$ 14,000,000
Loss on early extinguishment of debt	0	$ 352,000,000	0	$ 352,000,000
Loss on early extinguishment of debt, net of tax		219,000,000		219,000,000
Total debt repurchases and early redemptions		$ 1,070,000,000		$ 1,070,000,000
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity line under credit facility	2,500,000,000		2,500,000,000
Availability under credit facility	2,490,000,000		2,490,000,000
Amount borrowed under credit facility	0		$ 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			2.7x
Commercial Paper [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity line under credit facility	$ 2,500,000,000		$ 2,500,000,000
Weighted average interest rate	0.46%		0.46%		0.46%

Bank Financing and Debt Additio

Bank Financing and Debt Additional Disclosures (Details) - USD ($)	9 Months Ended
	Sep. 30, 2015	Jul. 31, 2015	Jan. 31, 2015	Dec. 31, 2014
Debt Instruments [Line Items]
Commercial paper	$ 303,000,000			$ 616,000,000
Increase in carrying value of debt relating to outstanding fair value hedges	12,000,000
Debt due within one year classified as long-term debt reflecting Company's intent and ability to refinance	$ 200,000,000
Senior Notes [Member]
Debt Instruments [Line Items]
Minimum stated interest rate of senior debt	1.95%
Maximum stated interest rate of senior debt	7.875%
Face value of senior debt	$ 8,440,000,000			$ 6,440,000,000
Senior Notes [Member] | Senior Notes Due 2025 [Member]
Debt Instruments [Line Items]
Stated interest rate			3.50%
Face value of senior debt			$ 600,000,000
Senior Notes [Member] | Senior Notes Due 2045 [Member]
Debt Instruments [Line Items]
Stated interest rate			4.60%
Face value of senior debt			$ 600,000,000
Senior Notes [Member] | Senior Notes Due 2026 [Member]
Debt Instruments [Line Items]
Stated interest rate		4.00%
Face value of senior debt		$ 800,000,000

Pension and Other Postretirem44

Pension and Other Postretirement Benefits (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Pension Benefits [Member]
Components Of Net Periodic Cost Details [Abstract]
Service cost	$ 7	$ 8	$ 23	$ 24
Interest cost	52	60	157	178
Expected return on plan assets	(65)	(65)	(196)	(197)
Amortization of actuarial loss (gain)	20	16	60	48
Net periodic cost	14	19	44	53
Postretirement Benefit [Member]
Components Of Net Periodic Cost Details [Abstract]
Service cost	0	0	0	0
Interest cost	6	6	15	18
Expected return on plan assets	0	0	0	0
Amortization of actuarial loss (gain)	(6)	(6)	(16)	(16)
Net periodic cost	$ 0	$ 0	$ (1)	$ 2

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($) $ / shares in Units, shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Stockholders' Equity Note [Abstract]
Class B common stock repurchased under repurchase program (shares)	10.6		41
Value of shares repurchased	$ 500,000,000		$ 2,300,000,000
Remaining authorization under share repurchase program	$ 2,500,000,000		$ 2,500,000,000
Dividends [Abstract]
Dividends per common share (in dollars per share)	$ 0.15	$ 0.15	$ 0.45	$ 0.39
Dividends recorded on common stock	$ 72,000,000		$ 222,000,000	$ 218,000,000
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)	(714,000,000)	$ (547,000,000)	(714,000,000)	(547,000,000)	$ (735,000,000)	$ (545,000,000)
Other comprehensive income (loss) before reclassifications			(8,000,000)	8,000,000
Reclassifications to net earnings			29,000,000	(10,000,000)
Net other comprehensive income (loss)	4,000,000	(24,000,000)	21,000,000	(2,000,000)
Tax provision on net actuarial gain (loss) and prior service costs related to pension and other postretirement benefit plans			17,000,000	12,000,000
Cumulative Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)	151,000,000		151,000,000		158,000,000
Other comprehensive income (loss) before reclassifications			(7,000,000)
Reclassifications to net earnings			0
Net other comprehensive income (loss)			(7,000,000)
Net Actuarial Gain (Loss) and Prior Service Cost [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)	(865,000,000)		(865,000,000)		(892,000,000)
Other comprehensive income (loss) before reclassifications			0
Reclassifications to net earnings			27,000,000
Net other comprehensive income (loss)			27,000,000
Change in Fair Value of Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)	0		0		$ (1,000,000)
Other comprehensive income (loss) before reclassifications			(1,000,000)
Reclassifications to net earnings			2,000,000
Net other comprehensive income (loss)			1,000,000
Continuing Operations [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net other comprehensive income (loss)	4,000,000	6,000,000	21,000,000	13,000,000
Continuing Operations [Member] | Cumulative Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)		159,000,000		159,000,000		166,000,000
Other comprehensive income (loss) before reclassifications				(7,000,000)
Reclassifications to net earnings				0
Net other comprehensive income (loss)				(7,000,000)
Continuing Operations [Member] | Net Actuarial Gain (Loss) and Prior Service Cost [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)		(709,000,000)		(709,000,000)		(729,000,000)
Other comprehensive income (loss) before reclassifications				0
Reclassifications to net earnings				20,000,000
Net other comprehensive income (loss)				20,000,000
Continuing Operations [Member] | Unrealized Gain (Loss) on Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss)		3,000,000		3,000,000		3,000,000
Other comprehensive income (loss) before reclassifications				0
Reclassifications 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)		0		0		$ 15,000,000
Other comprehensive income (loss) before reclassifications	0	0	0	15,000,000
Reclassifications to net earnings	$ 0	$ (30,000,000)	$ 0	(30,000,000)
Net other comprehensive income (loss)				$ (15,000,000)

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 211,000,000	$ 110,000,000	$ 579,000,000	$ 561,000,000
Effective tax rate	32.30%	52.40%	32.80%	35.90%
Tax benefit associated with loss on early extinguishment of debt		$ 133,000,000		$ 133,000,000
Loss on early extinguishment of debt	$ 0	352,000,000	$ 0	352,000,000
Tax provision associated with impairment charge		22,000,000		22,000,000
Impairment charge	$ 0	52,000,000	$ 0	52,000,000
Establishment of tax reserve for retroactive impact of uncertain tax position in a foreign jurisdiction		$ 19,000,000		$ 19,000,000

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2015USD ($)claims	Dec. 31, 2014USD ($)claims	Dec. 31, 2013USD ($)	Sep. 30, 2014claims
Loss Contingencies [Line Items]
Outstanding letters of credit and surety bonds	$ 195
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	111
Carrying value of guarantee liability	$ 28
Asbestos Claims [Member]
Loss Contingencies [Line Items]
Number of pending asbestos claims | claims	37,190	41,100		42,560
Number of new asbestos claims | claims	950
Number of asbestos claims closed or moved to inactive docket | claims	1,760

Restructuring Charges (Details)

Restructuring Charges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended	21 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Sep. 30, 2015
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance			$ 18
Restructuring charges	$ 0	$ 26	55	$ 26	$ 26
Restructuring settlements			(28)		(8)	$ (36)
Restructuring reserve, ending balance	45		45		18	45
Employee severance [Member]
Restructuring Reserve [Roll Forward]
Restructuring charges			34		17
Restructuring settlements						(26)
Contract termination [Member]
Restructuring Reserve [Roll Forward]
Restructuring charges			21		9
Restructuring settlements						(10)
Operating Segments [Member] | Entertainment Segment [Member]
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance			6
Restructuring charges			12		8
Restructuring settlements			(8)		(2)
Restructuring reserve, ending balance	10		10		6	10
Operating Segments [Member] | Publishing Segment [Member]
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance			0
Restructuring charges					1
Restructuring settlements					(1)
Restructuring reserve, ending balance					0
Operating Segments [Member] | Local Broadcasting Segment [Member]
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance			10
Restructuring charges			43		14
Restructuring settlements			(19)		(4)
Restructuring reserve, ending balance	34		34		10	34
Corporate [Member]
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance			2
Restructuring charges			0		3
Restructuring settlements			(1)		(1)
Restructuring reserve, ending balance	$ 1		$ 1		$ 2	$ 1

Financial Instruments and Fai49

Financial Instruments and Fair Value Measurements (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Senior Debt [Line Items]
Carrying value of senior debt	$ 8,409,000,000	$ 6,433,000,000
Assets, Fair Value Disclosure [Abstract]
Investments	71,000,000	80,000,000
Interest rate swaps	12,000,000
Foreign exchange contracts	12,000,000	6,000,000
Total Assets	95,000,000	86,000,000
Liabilities, Fair Value Disclosure [Abstract]
Deferred compensation	294,000,000	307,000,000
Foreign exchange contracts	2,000,000	2,000,000
Total Liabilities	296,000,000	309,000,000
Senior Notes [Member]
Senior Debt [Line Items]
Fair value of senior debt	8,810,000,000	7,150,000,000
Level 1 [Member]
Assets, Fair Value Disclosure [Abstract]
Investments	71,000,000	80,000,000
Interest rate swaps	0
Foreign exchange contracts	0	0
Total Assets	71,000,000	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	12,000,000
Foreign exchange contracts	12,000,000	6,000,000
Total Assets	24,000,000	6,000,000
Liabilities, Fair Value Disclosure [Abstract]
Deferred compensation	294,000,000	307,000,000
Foreign exchange contracts	2,000,000	2,000,000
Total Liabilities	296,000,000	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

Financial Instruments and Fai50

Financial Instruments and Fair Value Measurements Additional Disclosures (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Interest rate swaps [Member]
Derivatives [Line Items]
Notional amount of derivative	$ 600,000,000		$ 600,000,000
Gain (loss) on designated interest rate swaps	2,000,000	$ 1,000,000	7,000,000	$ 1,000,000
Foreign exchange contract [Member]
Derivatives [Line Items]
Notional amount of derivative	321,000,000		321,000,000		$ 152,000,000
Gain (loss) on designated foreign exchange contract recognized in OCI	0	0	(1,000,000)	(1,000,000)
Gain (loss) on designated foreign exchange contract reclassified from accumulated OCI	0	(1,000,000)	(2,000,000)	(2,000,000)
Gain (loss) on non-designated foreign exchange contract	$ 10,000,000	$ 5,000,000	$ 16,000,000	$ 3,000,000
Senior Notes Due 2019 [Member]
Debt Instrument [Line Items]
Stated interest rate	2.30%		2.30%
Face value of senior debt	$ 600,000,000		$ 600,000,000

Reportable Segments (Details)

Reportable Segments (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Segment Reporting [Abstract]
Interest expense	$ (102,000,000)	$ (89,000,000)	$ (289,000,000)	$ (276,000,000)
Interest income	6,000,000	4,000,000	18,000,000	10,000,000
Loss on early extinguishment of debt	0	(352,000,000)	0	(352,000,000)
Other items, net	(4,000,000)	(21,000,000)	(4,000,000)	(10,000,000)
Earnings from continuing operations before income taxes and equity in earnings (loss) of investee companies	653,000,000	210,000,000	1,766,000,000	1,561,000,000
Provision for income taxes	(211,000,000)	(110,000,000)	(579,000,000)	(561,000,000)
Equity in loss of investee companies, net of tax	(16,000,000)	(28,000,000)	(35,000,000)	(48,000,000)
Net earnings from continuing operations	426,000,000	72,000,000	1,152,000,000	952,000,000
Net earnings (loss) from discontinued operations, net of tax	0	1,567,000,000	0	1,594,000,000
Net earnings (loss)	426,000,000	1,639,000,000	1,152,000,000	2,546,000,000
Reportable Segments [Line Items]
Revenues	3,257,000,000	3,367,000,000	9,976,000,000	10,125,000,000
Operating income (loss)	753,000,000	668,000,000	2,041,000,000	2,189,000,000
Depreciation and amortization	65,000,000	68,000,000	199,000,000	210,000,000
Stock-based compensation	39,000,000	33,000,000	128,000,000	117,000,000
Capital expenditures	58,000,000	43,000,000	104,000,000	112,000,000
Assets	24,239,000,000		24,239,000,000		$ 24,072,000,000
Restructuring charges	0	(26,000,000)	(55,000,000)	(26,000,000)	(26,000,000)
Impairment charge	0	(52,000,000)	0	(52,000,000)
Operating Segments [Member]
Reportable Segments [Line Items]
Operating income (loss)	753,000,000	746,000,000	2,096,000,000	2,267,000,000
Operating Segments [Member] | Entertainment Segment [Member]
Reportable Segments [Line Items]
Revenues	1,932,000,000	1,911,000,000	5,978,000,000	6,049,000,000
Operating income (loss)	339,000,000	302,000,000	947,000,000	1,063,000,000
Depreciation and amortization	31,000,000	33,000,000	95,000,000	105,000,000
Stock-based compensation	16,000,000	16,000,000	48,000,000	45,000,000
Capital expenditures	33,000,000	21,000,000	54,000,000	58,000,000
Assets	10,919,000,000		10,919,000,000		10,469,000,000
Restructuring charges			(12,000,000)		(8,000,000)
Operating Segments [Member] | Cable Networks Segment [Member]
Reportable Segments [Line Items]
Revenues	526,000,000	624,000,000	1,680,000,000	1,677,000,000
Operating income (loss)	246,000,000	266,000,000	717,000,000	733,000,000
Depreciation and amortization	5,000,000	6,000,000	17,000,000	17,000,000
Stock-based compensation	3,000,000	2,000,000	8,000,000	7,000,000
Capital expenditures	5,000,000	2,000,000	8,000,000	7,000,000
Assets	2,236,000,000		2,236,000,000		2,113,000,000
Operating Segments [Member] | Publishing Segment [Member]
Reportable Segments [Line Items]
Revenues	203,000,000	199,000,000	547,000,000	563,000,000
Operating income (loss)	43,000,000	42,000,000	80,000,000	76,000,000
Depreciation and amortization	1,000,000	1,000,000	4,000,000	4,000,000
Stock-based compensation	1,000,000	1,000,000	3,000,000	3,000,000
Capital expenditures	2,000,000	0	4,000,000	1,000,000
Assets	969,000,000		969,000,000		990,000,000
Restructuring charges					(1,000,000)
Operating Segments [Member] | Local Broadcasting Segment [Member]
Reportable Segments [Line Items]
Revenues	638,000,000	680,000,000	1,888,000,000	1,971,000,000
Operating income (loss)	174,000,000	192,000,000	533,000,000	586,000,000
Depreciation and amortization	20,000,000	22,000,000	60,000,000	66,000,000
Stock-based compensation	5,000,000	7,000,000	21,000,000	22,000,000
Capital expenditures	15,000,000	15,000,000	33,000,000	35,000,000
Assets	9,549,000,000		9,549,000,000		9,585,000,000
Restructuring charges			(43,000,000)		(14,000,000)
Corporate [Member]
Reportable Segments [Line Items]
Operating income (loss)	(49,000,000)	(56,000,000)	(181,000,000)	(191,000,000)
Depreciation and amortization	8,000,000	6,000,000	23,000,000	18,000,000
Stock-based compensation	14,000,000	7,000,000	48,000,000	40,000,000
Capital expenditures	3,000,000	5,000,000	5,000,000	11,000,000
Assets	536,000,000		536,000,000		876,000,000
Restructuring charges			0		(3,000,000)
Corporate and Eliminations [Member]
Reportable Segments [Line Items]
Revenues	(42,000,000)	(47,000,000)	(117,000,000)	(135,000,000)
Intersegment Eliminations [Member]
Reportable Segments [Line Items]
Revenues	(44,000,000)	(50,000,000)	(124,000,000)	(143,000,000)
Intersegment Eliminations [Member] | Entertainment Segment [Member]
Reportable Segments [Line Items]
Revenues	(39,000,000)	(45,000,000)	(113,000,000)	(130,000,000)
Intersegment Eliminations [Member] | Local Broadcasting Segment [Member]
Reportable Segments [Line Items]
Revenues	(5,000,000)	(5,000,000)	(11,000,000)	(13,000,000)
Discontinued Operations [Member]
Reportable Segments [Line Items]
Assets	30,000,000		30,000,000		$ 39,000,000
Segment Reconciling Items [Member]
Reportable Segments [Line Items]
Restructuring charges	0	(26,000,000)	(55,000,000)	(26,000,000)
Impairment charge	$ 0	$ (52,000,000)	$ 0	$ (52,000,000)

Condensed Consolidating Finan52

Condensed Consolidating Financial Statements (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Condensed Consolidating Statement Of Operations [Abstract]
Revenues	$ 3,257,000,000	$ 3,367,000,000	$ 9,976,000,000	$ 10,125,000,000
Expenses:
Operating	1,842,000,000	1,936,000,000	5,891,000,000	5,855,000,000
Selling, general and administrative	597,000,000	617,000,000	1,790,000,000	1,793,000,000
Restructuring charges	0	26,000,000	55,000,000	26,000,000	$ 26,000,000
Impairment charge	0	52,000,000	0	52,000,000
Depreciation and amortization	65,000,000	68,000,000	199,000,000	210,000,000
Total expenses	2,504,000,000	2,699,000,000	7,935,000,000	7,936,000,000
Operating income (loss)	753,000,000	668,000,000	2,041,000,000	2,189,000,000
Interest (expense) income, net	(96,000,000)	(85,000,000)	(271,000,000)	(266,000,000)
Loss on early extinguishment of debt	0	(352,000,000)	0	(352,000,000)
Other items, net	(4,000,000)	(21,000,000)	(4,000,000)	(10,000,000)
Earnings from continuing operations before income taxes and equity in earnings (loss) of investee companies	653,000,000	210,000,000	1,766,000,000	1,561,000,000
Benefit (provision) for income taxes	(211,000,000)	(110,000,000)	(579,000,000)	(561,000,000)
Equity in earnings (loss) of investee companies, net of tax	(16,000,000)	(28,000,000)	(35,000,000)	(48,000,000)
Net earnings from continuing operations	426,000,000	72,000,000	1,152,000,000	952,000,000
Net earnings (loss) from discontinued operations, net of tax	0	1,567,000,000	0	1,594,000,000
Net earnings (loss)	426,000,000	1,639,000,000	1,152,000,000	2,546,000,000
Total comprehensive income	430,000,000	1,615,000,000	1,173,000,000	2,544,000,000
Assets [Abstract]
Cash and cash equivalents	133,000,000		133,000,000		428,000,000
Receivables, net	3,397,000,000		3,397,000,000		3,459,000,000
Programming and other inventory (Note 4)	1,420,000,000		1,420,000,000		922,000,000
Prepaid expenses and other current assets	605,000,000		605,000,000		780,000,000
Total current assets	5,555,000,000		5,555,000,000		5,589,000,000
Property and equipment	3,226,000,000		3,226,000,000		3,164,000,000
Less accumulated depreciation and amortization	1,852,000,000		1,852,000,000		1,731,000,000
Net property and equipment	1,374,000,000		1,374,000,000		1,433,000,000
Programming and other inventory (Note 4)	1,909,000,000		1,909,000,000		1,817,000,000
Goodwill	6,663,000,000		6,663,000,000		6,698,000,000
Intangible assets	5,997,000,000		5,997,000,000		6,008,000,000
Investments in consolidated subsidiaries	0		0		0
Other assets	2,741,000,000		2,741,000,000		2,527,000,000
Intercompany	0		0		0
Total Assets	24,239,000,000		24,239,000,000		24,072,000,000
Liabilities and Equity [Abstract]
Accounts payable	169,000,000		169,000,000		302,000,000
Participants' share and royalties payable	926,000,000		926,000,000		999,000,000
Program rights	377,000,000		377,000,000		404,000,000
Commercial paper	303,000,000		303,000,000		616,000,000
Current portion of long-term debt (Note 7)	20,000,000		20,000,000		20,000,000
Accrued expenses and other current liabilities	1,637,000,000		1,637,000,000		1,692,000,000
Total current liabilities	3,432,000,000		3,432,000,000		4,033,000,000
Long-term debt (Note 7)	8,476,000,000		8,476,000,000		6,510,000,000
Other liabilities	6,452,000,000		6,452,000,000		6,559,000,000
Intercompany	0		0		0
Stockholders' Equity [Abstract]
Preferred stock	0		0		0
Common stock	1,000,000		1,000,000		1,000,000
Additional paid-in capital	44,076,000,000		44,076,000,000		44,041,000,000
Retained earnings (deficit)	(20,779,000,000)		(20,779,000,000)		(21,931,000,000)
Accumulated other comprehensive loss (Note 9)	(714,000,000)	(547,000,000)	(714,000,000)	(547,000,000)	(735,000,000)	$ (545,000,000)
Stockholders' equity including treasury stock	22,584,000,000		22,584,000,000		21,376,000,000
Less treasury stock, at cost	16,705,000,000		16,705,000,000		14,406,000,000
Total Stockholders' Equity	5,879,000,000		5,879,000,000		6,970,000,000
Total Liabilities and Stockholders' Equity	24,239,000,000		24,239,000,000		24,072,000,000
Condensed Consolidating Statement Of Cash Flows [Abstract]
Net cash flow provided by (used for) operating activities			623,000,000	288,000,000
Investing Activities
Acquisitions, net of cash acquired			(7,000,000)	(27,000,000)
Capital expenditures	(58,000,000)	(43,000,000)	(104,000,000)	(112,000,000)
Investments in and advances to investee companies			(58,000,000)	(68,000,000)
Proceeds from dispositions			75,000,000	7,000,000
Other investing activities			(8,000,000)	3,000,000
Net cash flow provided by (used for) investing activities from continuing operations			(102,000,000)	(197,000,000)
Net cash flow provided by (used for) investing activities from discontinued operations			(4,000,000)	(271,000,000)
Net cash flow provided by (used for) investing activities			(106,000,000)	(468,000,000)
Financing Activities
Repayments of short-term debt borrowings, net			(313,000,000)	(44,000,000)
Proceeds from issuance of notes, net			1,959,000,000	1,729,000,000
Repayment of notes and debentures			0	(1,152,000,000)
Payment of capital lease obligations			(13,000,000)	(13,000,000)
Dividends			(228,000,000)	(214,000,000)
Purchase of Company common stock			(2,345,000,000)	(2,830,000,000)
Payment of payroll taxes in lieu of issuing shares for stock-based compensation			(96,000,000)	(146,000,000)
Proceeds from exercise of stock options			137,000,000	237,000,000
Excess tax benefit from stock-based compensation			87,000,000	227,000,000
Increase (decrease) in intercompany payables			0	0
Net cash flow provided by (used for) financing activities from continuing operations			(812,000,000)	(2,206,000,000)
Net cash flow provided by (used for) financing activities from discontinued operations			0	2,167,000,000
Net cash flow provided by (used for) financing activities			(812,000,000)	(39,000,000)
Net increase (decrease) in cash and cash equivalents			(295,000,000)	(219,000,000)
Cash and cash equivalents, including discontinued operations, at beginning of period			428,000,000	397,000,000	397,000,000
Cash and cash equivalents, including discontinued operations, at end of period	133,000,000	178,000,000	133,000,000	178,000,000	428,000,000
Cash and cash equivalents of discontinued operations						$ 29,000,000
Eliminations [Member]
Condensed Consolidating Statement Of Operations [Abstract]
Revenues	0	0	0	0
Expenses:
Operating	0	0	0	0
Selling, general and administrative	0	0	0	0
Restructuring charges		0	0	0
Impairment charge		0		0
Depreciation and amortization	0	0	0	0
Total expenses	0	0	0	0
Operating income (loss)	0	0	0	0
Interest (expense) income, net	0	0	0	0
Loss on early extinguishment of debt		0		0
Other items, net	0	0	0	0
Earnings from continuing operations before income taxes and equity in earnings (loss) of investee companies	0	0	0	0
Benefit (provision) for income taxes	0	0	0	0
Equity in earnings (loss) of investee companies, net of tax	(839,000,000)	(2,238,000,000)	(2,181,000,000)	(3,958,000,000)
Net earnings from continuing operations		(2,238,000,000)		(3,958,000,000)
Net earnings (loss) from discontinued operations, net of tax		0		0
Net earnings (loss)	(839,000,000)	(2,238,000,000)	(2,181,000,000)	(3,958,000,000)
Total comprehensive income	(830,000,000)	(2,209,000,000)	(2,192,000,000)	(3,920,000,000)
Assets [Abstract]
Cash and cash equivalents	0		0		0
Receivables, net	0		0		0
Programming and other inventory (Note 4)	0		0		0
Prepaid expenses and other current assets	(32,000,000)		(32,000,000)		(30,000,000)
Total current assets	(32,000,000)		(32,000,000)		(30,000,000)
Property and equipment	0		0		0
Less accumulated depreciation and amortization	0		0		0
Net property and equipment	0		0		0
Programming and other inventory (Note 4)	0		0		0
Goodwill	0		0		0
Intangible assets	0		0		0
Investments in consolidated subsidiaries	(55,021,000,000)		(55,021,000,000)		(52,829,000,000)
Other assets	0		0		0
Intercompany	(25,241,000,000)		(25,241,000,000)		(24,498,000,000)
Total Assets	(80,294,000,000)		(80,294,000,000)		(77,357,000,000)
Liabilities and Equity [Abstract]
Accounts payable	0		0		0
Participants' share and royalties payable	0		0		0
Program rights	0		0		0
Commercial paper	0		0		0
Current portion of long-term debt (Note 7)	0		0		0
Accrued expenses and other current liabilities	(32,000,000)		(32,000,000)		(30,000,000)
Total current liabilities	(32,000,000)		(32,000,000)		(30,000,000)
Long-term debt (Note 7)	0		0		0
Other liabilities	0		0		0
Intercompany	(25,241,000,000)		(25,241,000,000)		(24,498,000,000)
Stockholders' Equity [Abstract]
Preferred stock	(126,000,000)		(126,000,000)		(126,000,000)
Common stock	(713,000,000)		(713,000,000)		(713,000,000)
Additional paid-in capital	(60,894,000,000)		(60,894,000,000)		(60,894,000,000)
Retained earnings (deficit)	1,670,000,000		1,670,000,000		3,851,000,000
Accumulated other comprehensive loss (Note 9)	(89,000,000)		(89,000,000)		(78,000,000)
Stockholders' equity including treasury stock	(60,152,000,000)		(60,152,000,000)		(57,960,000,000)
Less treasury stock, at cost	(5,131,000,000)		(5,131,000,000)		(5,131,000,000)
Total Stockholders' Equity	(55,021,000,000)		(55,021,000,000)		(52,829,000,000)
Total Liabilities and Stockholders' Equity	(80,294,000,000)		(80,294,000,000)		(77,357,000,000)
Condensed Consolidating Statement Of Cash Flows [Abstract]
Net cash flow provided by (used for) operating activities			0	0
Investing Activities
Acquisitions, net of cash acquired			0	0
Capital expenditures			0	0
Investments in and advances to investee companies			0	0
Proceeds from dispositions			0	0
Other investing activities			0	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 short-term debt borrowings, net			0	0
Proceeds from issuance of notes, net			0	0
Repayment of notes and debentures				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	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	0
Cash and cash equivalents, including discontinued operations, at end of period	0	0	0	0	0
CBS Corp. [Member]
Condensed Consolidating Statement Of Operations [Abstract]
Revenues	36,000,000	40,000,000	101,000,000	108,000,000
Expenses:
Operating	17,000,000	18,000,000	47,000,000	49,000,000
Selling, general and administrative	3,000,000	11,000,000	27,000,000	43,000,000
Restructuring charges		0	0	0
Impairment charge		0		0
Depreciation and amortization	1,000,000	2,000,000	4,000,000	5,000,000
Total expenses	21,000,000	31,000,000	78,000,000	97,000,000
Operating income (loss)	15,000,000	9,000,000	23,000,000	11,000,000
Interest (expense) income, net	(125,000,000)	(109,000,000)	(358,000,000)	(338,000,000)
Loss on early extinguishment of debt		(351,000,000)		(351,000,000)
Other items, net	(1,000,000)	(1,000,000)	(1,000,000)	0
Earnings from continuing operations before income taxes and equity in earnings (loss) of investee companies	(111,000,000)	(452,000,000)	(336,000,000)	(678,000,000)
Benefit (provision) for income taxes	36,000,000	167,000,000	109,000,000	244,000,000
Equity in earnings (loss) of investee companies, net of tax	501,000,000	1,924,000,000	1,379,000,000	2,980,000,000
Net earnings from continuing operations		1,639,000,000		2,546,000,000
Net earnings (loss) from discontinued operations, net of tax		0		0
Net earnings (loss)	426,000,000	1,639,000,000	1,152,000,000	2,546,000,000
Total comprehensive income	430,000,000	1,615,000,000	1,173,000,000	2,544,000,000
Assets [Abstract]
Cash and cash equivalents	48,000,000		48,000,000		63,000,000
Receivables, net	22,000,000		22,000,000		29,000,000
Programming and other inventory (Note 4)	4,000,000		4,000,000		4,000,000
Prepaid expenses and other current assets	99,000,000		99,000,000		306,000,000
Total current assets	173,000,000		173,000,000		402,000,000
Property and equipment	44,000,000		44,000,000		41,000,000
Less accumulated depreciation and amortization	19,000,000		19,000,000		15,000,000
Net property and equipment	25,000,000		25,000,000		26,000,000
Programming and other inventory (Note 4)	7,000,000		7,000,000		7,000,000
Goodwill	98,000,000		98,000,000		98,000,000
Intangible assets	0		0		0
Investments in consolidated subsidiaries	42,533,000,000		42,533,000,000		41,144,000,000
Other assets	224,000,000		224,000,000		219,000,000
Intercompany	0		0		0
Total Assets	43,060,000,000		43,060,000,000		41,896,000,000
Liabilities and Equity [Abstract]
Accounts payable	9,000,000		9,000,000		3,000,000
Participants' share and royalties payable	0		0		0
Program rights	4,000,000		4,000,000		5,000,000
Commercial paper	303,000,000		303,000,000		616,000,000
Current portion of long-term debt (Note 7)	4,000,000		4,000,000		4,000,000
Accrued expenses and other current liabilities	372,000,000		372,000,000		388,000,000
Total current liabilities	692,000,000		692,000,000		1,016,000,000
Long-term debt (Note 7)	8,359,000,000		8,359,000,000		6,383,000,000
Other liabilities	2,889,000,000		2,889,000,000		3,029,000,000
Intercompany	25,241,000,000		25,241,000,000		24,498,000,000
Stockholders' Equity [Abstract]
Preferred stock	0		0		0
Common stock	1,000,000		1,000,000		1,000,000
Additional paid-in capital	44,076,000,000		44,076,000,000		44,041,000,000
Retained earnings (deficit)	(20,779,000,000)		(20,779,000,000)		(21,931,000,000)
Accumulated other comprehensive loss (Note 9)	(714,000,000)		(714,000,000)		(735,000,000)
Stockholders' equity including treasury stock	22,584,000,000		22,584,000,000		21,376,000,000
Less treasury stock, at cost	16,705,000,000		16,705,000,000		14,406,000,000
Total Stockholders' Equity	5,879,000,000		5,879,000,000		6,970,000,000
Total Liabilities and Stockholders' Equity	43,060,000,000		43,060,000,000		41,896,000,000
Condensed Consolidating Statement Of Cash Flows [Abstract]
Net cash flow provided by (used for) operating activities			(557,000,000)	(843,000,000)
Investing Activities
Acquisitions, net of cash acquired			0	0
Capital expenditures			0	0
Investments in and advances to investee companies			0	0
Proceeds from dispositions			0	0
Other investing activities			(8,000,000)	0
Net cash flow provided by (used for) investing activities from continuing operations			(8,000,000)	0
Net cash flow provided by (used for) investing activities from discontinued operations			(4,000,000)	0
Net cash flow provided by (used for) investing activities			(12,000,000)	0
Financing Activities
Repayments of short-term debt borrowings, net			(313,000,000)	(44,000,000)
Proceeds from issuance of notes, net			1,959,000,000	1,729,000,000
Repayment of notes and debentures				(1,146,000,000)
Payment of capital lease obligations			0	0
Dividends			(228,000,000)	(214,000,000)
Purchase of Company common stock			(2,345,000,000)	(2,830,000,000)
Payment of payroll taxes in lieu of issuing shares for stock-based compensation			(96,000,000)	(146,000,000)
Proceeds from exercise of stock options			137,000,000	237,000,000
Excess tax benefit from stock-based compensation			87,000,000	227,000,000
Increase (decrease) in intercompany payables			1,353,000,000	2,970,000,000
Net cash flow provided by (used for) financing activities from continuing operations			554,000,000	783,000,000
Net cash flow provided by (used for) financing activities from discontinued operations				0
Net cash flow provided by (used for) financing activities			554,000,000	783,000,000
Net increase (decrease) in cash and cash equivalents			(15,000,000)	(60,000,000)
Cash and cash equivalents, including discontinued operations, at beginning of period			63,000,000	80,000,000	80,000,000
Cash and cash equivalents, including discontinued operations, at end of period	48,000,000	20,000,000	48,000,000	20,000,000	63,000,000
CBS Operations Inc. [Member]
Condensed Consolidating Statement Of Operations [Abstract]
Revenues	2,000,000	2,000,000	8,000,000	8,000,000
Expenses:
Operating	1,000,000	1,000,000	4,000,000	4,000,000
Selling, general and administrative	49,000,000	51,000,000	165,000,000	165,000,000
Restructuring charges		3,000,000	0	3,000,000
Impairment charge		0		0
Depreciation and amortization	5,000,000	4,000,000	15,000,000	11,000,000
Total expenses	55,000,000	59,000,000	184,000,000	183,000,000
Operating income (loss)	(53,000,000)	(57,000,000)	(176,000,000)	(175,000,000)
Interest (expense) income, net	(103,000,000)	(97,000,000)	(300,000,000)	(285,000,000)
Loss on early extinguishment of debt		0		0
Other items, net	6,000,000	4,000,000	6,000,000	2,000,000
Earnings from continuing operations before income taxes and equity in earnings (loss) of investee companies	(150,000,000)	(150,000,000)	(470,000,000)	(458,000,000)
Benefit (provision) for income taxes	48,000,000	52,000,000	152,000,000	157,000,000
Equity in earnings (loss) of investee companies, net of tax	338,000,000	314,000,000	802,000,000	978,000,000
Net earnings from continuing operations		216,000,000		677,000,000
Net earnings (loss) from discontinued operations, net of tax		0		(1,000,000)
Net earnings (loss)	236,000,000	216,000,000	484,000,000	676,000,000
Total comprehensive income	240,000,000	222,000,000	487,000,000	678,000,000
Assets [Abstract]
Cash and cash equivalents	1,000,000		1,000,000		1,000,000
Receivables, net	2,000,000		2,000,000		2,000,000
Programming and other inventory (Note 4)	3,000,000		3,000,000		3,000,000
Prepaid expenses and other current assets	32,000,000		32,000,000		27,000,000
Total current assets	38,000,000		38,000,000		33,000,000
Property and equipment	165,000,000		165,000,000		162,000,000
Less accumulated depreciation and amortization	113,000,000		113,000,000		98,000,000
Net property and equipment	52,000,000		52,000,000		64,000,000
Programming and other inventory (Note 4)	10,000,000		10,000,000		8,000,000
Goodwill	62,000,000		62,000,000		62,000,000
Intangible assets	0		0		0
Investments in consolidated subsidiaries	12,488,000,000		12,488,000,000		11,685,000,000
Other assets	12,000,000		12,000,000		17,000,000
Intercompany	2,341,000,000		2,341,000,000		2,726,000,000
Total Assets	15,003,000,000		15,003,000,000		14,595,000,000
Liabilities and Equity [Abstract]
Accounts payable	3,000,000		3,000,000		24,000,000
Participants' share and royalties payable	0		0		0
Program rights	3,000,000		3,000,000		3,000,000
Commercial paper	0		0		0
Current portion of long-term debt (Note 7)	0		0		0
Accrued expenses and other current liabilities	214,000,000		214,000,000		270,000,000
Total current liabilities	220,000,000		220,000,000		297,000,000
Long-term debt (Note 7)	0		0		0
Other liabilities	247,000,000		247,000,000		249,000,000
Intercompany	0		0		0
Stockholders' Equity [Abstract]
Preferred stock	0		0		0
Common stock	123,000,000		123,000,000		123,000,000
Additional paid-in capital	0		0		0
Retained earnings (deficit)	14,744,000,000		14,744,000,000		14,260,000,000
Accumulated other comprehensive loss (Note 9)	0		0		(3,000,000)
Stockholders' equity including treasury stock	14,867,000,000		14,867,000,000		14,380,000,000
Less treasury stock, at cost	331,000,000		331,000,000		331,000,000
Total Stockholders' Equity	14,536,000,000		14,536,000,000		14,049,000,000
Total Liabilities and Stockholders' Equity	15,003,000,000		15,003,000,000		14,595,000,000
Condensed Consolidating Statement Of Cash Flows [Abstract]
Net cash flow provided by (used for) operating activities			(183,000,000)	(199,000,000)
Investing Activities
Acquisitions, net of cash acquired			0	0
Capital expenditures			(5,000,000)	(11,000,000)
Investments in and advances to investee companies			0	0
Proceeds from dispositions			0	0
Other investing activities			0	2,000,000
Net cash flow provided by (used for) investing activities from continuing operations			(5,000,000)	(9,000,000)
Net cash flow provided by (used for) investing activities from discontinued operations			0	0
Net cash flow provided by (used for) investing activities			(5,000,000)	(9,000,000)
Financing Activities
Repayments of short-term debt borrowings, net			0	0
Proceeds from issuance of notes, net			0	0
Repayment of notes and debentures				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			188,000,000	208,000,000
Net cash flow provided by (used for) financing activities from continuing operations			188,000,000	208,000,000
Net cash flow provided by (used for) financing activities from discontinued operations				0
Net cash flow provided by (used for) financing activities			188,000,000	208,000,000
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	1,000,000
Cash and cash equivalents, including discontinued operations, at end of period	1,000,000	1,000,000	1,000,000	1,000,000	1,000,000
Non-Guarantor Affiliates [Member]
Condensed Consolidating Statement Of Operations [Abstract]
Revenues	3,219,000,000	3,325,000,000	9,867,000,000	10,009,000,000
Expenses:
Operating	1,824,000,000	1,917,000,000	5,840,000,000	5,802,000,000
Selling, general and administrative	545,000,000	555,000,000	1,598,000,000	1,585,000,000
Restructuring charges		23,000,000	55,000,000	23,000,000
Impairment charge		52,000,000		52,000,000
Depreciation and amortization	59,000,000	62,000,000	180,000,000	194,000,000
Total expenses	2,428,000,000	2,609,000,000	7,673,000,000	7,656,000,000
Operating income (loss)	791,000,000	716,000,000	2,194,000,000	2,353,000,000
Interest (expense) income, net	132,000,000	121,000,000	387,000,000	357,000,000
Loss on early extinguishment of debt		(1,000,000)		(1,000,000)
Other items, net	(9,000,000)	(24,000,000)	(9,000,000)	(12,000,000)
Earnings from continuing operations before income taxes and equity in earnings (loss) of investee companies	914,000,000	812,000,000	2,572,000,000	2,697,000,000
Benefit (provision) for income taxes	(295,000,000)	(329,000,000)	(840,000,000)	(962,000,000)
Equity in earnings (loss) of investee companies, net of tax	(16,000,000)	(28,000,000)	(35,000,000)	(48,000,000)
Net earnings from continuing operations		455,000,000		1,687,000,000
Net earnings (loss) from discontinued operations, net of tax		1,567,000,000		1,595,000,000
Net earnings (loss)	603,000,000	2,022,000,000	1,697,000,000	3,282,000,000
Total comprehensive income	590,000,000	1,987,000,000	1,705,000,000	3,242,000,000
Assets [Abstract]
Cash and cash equivalents	84,000,000		84,000,000		364,000,000
Receivables, net	3,373,000,000		3,373,000,000		3,428,000,000
Programming and other inventory (Note 4)	1,413,000,000		1,413,000,000		915,000,000
Prepaid expenses and other current assets	506,000,000		506,000,000		477,000,000
Total current assets	5,376,000,000		5,376,000,000		5,184,000,000
Property and equipment	3,017,000,000		3,017,000,000		2,961,000,000
Less accumulated depreciation and amortization	1,720,000,000		1,720,000,000		1,618,000,000
Net property and equipment	1,297,000,000		1,297,000,000		1,343,000,000
Programming and other inventory (Note 4)	1,892,000,000		1,892,000,000		1,802,000,000
Goodwill	6,503,000,000		6,503,000,000		6,538,000,000
Intangible assets	5,997,000,000		5,997,000,000		6,008,000,000
Investments in consolidated subsidiaries	0		0		0
Other assets	2,505,000,000		2,505,000,000		2,291,000,000
Intercompany	22,900,000,000		22,900,000,000		21,772,000,000
Total Assets	46,470,000,000		46,470,000,000		44,938,000,000
Liabilities and Equity [Abstract]
Accounts payable	157,000,000		157,000,000		275,000,000
Participants' share and royalties payable	926,000,000		926,000,000		999,000,000
Program rights	370,000,000		370,000,000		396,000,000
Commercial paper	0		0		0
Current portion of long-term debt (Note 7)	16,000,000		16,000,000		16,000,000
Accrued expenses and other current liabilities	1,083,000,000		1,083,000,000		1,064,000,000
Total current liabilities	2,552,000,000		2,552,000,000		2,750,000,000
Long-term debt (Note 7)	117,000,000		117,000,000		127,000,000
Other liabilities	3,316,000,000		3,316,000,000		3,281,000,000
Intercompany	0		0		0
Stockholders' Equity [Abstract]
Preferred stock	126,000,000		126,000,000		126,000,000
Common stock	590,000,000		590,000,000		590,000,000
Additional paid-in capital	60,894,000,000		60,894,000,000		60,894,000,000
Retained earnings (deficit)	(16,414,000,000)		(16,414,000,000)		(18,111,000,000)
Accumulated other comprehensive loss (Note 9)	89,000,000		89,000,000		81,000,000
Stockholders' equity including treasury stock	45,285,000,000		45,285,000,000		43,580,000,000
Less treasury stock, at cost	4,800,000,000		4,800,000,000		4,800,000,000
Total Stockholders' Equity	40,485,000,000		40,485,000,000		38,780,000,000
Total Liabilities and Stockholders' Equity	46,470,000,000		46,470,000,000		44,938,000,000
Condensed Consolidating Statement Of Cash Flows [Abstract]
Net cash flow provided by (used for) operating activities			1,363,000,000	1,330,000,000
Investing Activities
Acquisitions, net of cash acquired			(7,000,000)	(27,000,000)
Capital expenditures			(99,000,000)	(101,000,000)
Investments in and advances to investee companies			(58,000,000)	(68,000,000)
Proceeds from dispositions			75,000,000	7,000,000
Other investing activities			0	1,000,000
Net cash flow provided by (used for) investing activities from continuing operations			(89,000,000)	(188,000,000)
Net cash flow provided by (used for) investing activities from discontinued operations			0	(271,000,000)
Net cash flow provided by (used for) investing activities			(89,000,000)	(459,000,000)
Financing Activities
Repayments of short-term debt borrowings, net			0	0
Proceeds from issuance of notes, net			0	0
Repayment of notes and debentures				(6,000,000)
Payment of capital lease obligations			(13,000,000)	(13,000,000)
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			(1,541,000,000)	(3,178,000,000)
Net cash flow provided by (used for) financing activities from continuing operations			(1,554,000,000)	(3,197,000,000)
Net cash flow provided by (used for) financing activities from discontinued operations				2,167,000,000
Net cash flow provided by (used for) financing activities			(1,554,000,000)	(1,030,000,000)
Net increase (decrease) in cash and cash equivalents			(280,000,000)	(159,000,000)
Cash and cash equivalents, including discontinued operations, at beginning of period			364,000,000	316,000,000	316,000,000
Cash and cash equivalents, including discontinued operations, at end of period	$ 84,000,000	$ 157,000,000	$ 84,000,000	$ 157,000,000	$ 364,000,000