Paramount Global (PARA) 10-Q 8 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	5-May-14	5-May-14
		Class A Common Stock	Class B Common Stock
Document And Entity Information [Abstract]	'	'	'
Entity registrant name	'CBS Corporation	'	'
Entity central index key	'0000813828	'	'
Document type	'10-Q	'	'
Document period end date	31-Mar-14	'	'
Amendment flag	'false	'	'
Current fiscal year end date	'--12-31	'	'
Entity filer category	'Large Accelerated Filer	'	'
Document fiscal year focus	'2014	'	'
Document fiscal period focus	'Q1	'	'
Statement [Line Items]	'	'	'
Entity common stock, shares outstanding	'	39,051,102	529,244,957

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Consolidated Statements of Operations [Abstract]	'	'
Revenues	$3,856	$4,040
Expenses:	'	'
Operating	2,284	2,474
Selling, general and administrative	642	650
Depreciation and amortization	112	116
Total expenses	3,038	3,240
Operating income	818	800
Interest expense	-106	-95
Interest income	3	2
Other items, net	5	-2
Earnings from continuing operations before income taxes and equity in loss of investee companies	720	705
(Provision) benefit for income taxes	-242	-234
Equity in loss of investee companies, net of tax	-10	-8
Net earnings from continuing operations	468	463
Net loss discontinued operations, net of tax	0	-20
Net earnings	$468	$443
Basic net earnings (loss) per common share:	'	'
Basic net earnings (loss) from continuing operations (in dollars per share)	$0.80	$0.75
Basic net earnings (loss) from discontinued operations (in dollars per share)	$0	($0.03)
Basic net earnings (loss) per common share (in dollars per share)	$0.80	$0.71
Diluted net earnings (loss) per common share:	'	'
Diluted net earnings (loss) from continuing operations (in dollars per share)	$0.78	$0.73
Diluted net earnings (loss) from discontinued operations (in dollars per share)	$0	($0.03)
Diluted net earnings per common share (in dollars per share)	$0.78	$0.69
Weighted Average Number Of Common Shares Outstanding [Abstract]	'	'
Basic weighted average number of common shares outstanding	585	621
Diluted weighted average number of common shares outstanding	600	638
Dividends per common share (in dollars per share)	$0.12	$0.12

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Comprehensive Income (Loss) [Abstract]	'	'
Net earnings	$468	$443
Other comprehensive income (loss), net of tax:	'	'
Total other comprehensive income (loss), net of tax	2	3
Total comprehensive income (loss)	470	446
Continuing Operations [Member]	'	'
Other comprehensive income (loss), net of tax:	'	'
Cumulative translation adjustments	-5	4
Amortization of net actuarial loss and prior service cost	7	11
Unrealized gain on securities	0	1
Total other comprehensive income (loss), net of tax	2	16
Discontinued Operations [Member]	'	'
Other comprehensive income (loss), net of tax:	'	'
Total other comprehensive income (loss), net of tax	$0	($13)

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Current Assets:	'	'
Cash and cash equivalents	$311	$397
Receivables, less allowances of $75 (2014) and $76 (2013)	3,301	3,415
Programming and other inventory (Note 5)	541	772
Deferred income tax assets, net	168	164
Prepaid expenses	251	194
Other current assets	469	392
Current assets of discontinued operations	36	36
Total current assets	5,077	5,370
Property and equipment	5,003	5,023
Less accumulated depreciation and amortization	2,824	2,787
Net property and equipment	2,179	2,236
Programming and other inventory (Note 5)	1,635	1,697
Goodwill	8,559	8,562
Intangible assets	6,407	6,430
Other assets	2,184	2,010
Assets of discontinued operations	74	82
Total Assets	26,115	26,387
Liablities and Stockholders' Equity [Abstract]	'	'
Accounts payable	223	371
Accrued compensation	210	389
Participants' share and royalties payable	947	1,008
Program rights	492	398
Deferred revenues	223	292
Income taxes payable	165	55
Commercial paper (Note 7)	440	475
Current portion of long-term debt (Note 7)	106	21
Accrued expenses and other current liabilities	1,238	1,164
Current liabilities of discontinued operations	28	34
Total current liabilities	4,072	4,207
Long-term debt (Note 7)	'	5,940
Pension and postretirement benefit obligations	1,313	1,330
Deferred income tax liabilities, net	1,554	1,583
Other liabilities	3,128	3,213
Liabilities of discontinued operations	133	148
Commitments and contingencies (Note 11)	'	'
Stockholders' Equity:	'	'
Common stock	1	1
Additional paid-in capital	43,225	43,474
Accumulated deficit	-24,422	-24,890
Accumulated other comprehensive loss (Note 9)	-543	-545
Stockholders' equity before treasury stock	18,261	18,040
Less treasury stock, at cost; 270 (2014) and 244 (2013) Class B shares	9,794	8,074
Total Stockholders' Equity	8,467	9,966
Total Liabilities and Stockholders' Equity	26,115	26,387
CBS Corporation excluding Outdoor Americas Inc [Member]	'	'
Liablities and Stockholders' Equity [Abstract]	'	'
Long-term debt (Note 7)	5,850	5,940
Outdoor Americas Inc [Member]	'	'
Liablities and Stockholders' Equity [Abstract]	'	'
Long-term debt (Note 7)	1,598	0
Class A Common Stock	'	'
Stockholders' Equity:	'	'
Common stock	0	0
Class B Common Stock	'	'
Stockholders' Equity:	'	'
Common stock	$1	$1

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, except Share data, unless otherwise specified
Balance Sheet Parentheticals [Abstract]	'	'
Receivables, allowances	$75	$76
Class A Common Stock	'	'
Class Of Stock [Line Items]	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	375,000,000	375,000,000
Common stock, shares, issued	39,000,000	39,000,000
Class B Common Stock	'	'
Class Of Stock [Line Items]	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	5,000,000,000	5,000,000,000
Common stock, shares, issued	806,000,000	801,000,000
Treasury stock, at cost, Class B shares	270,000,000	244,000,000

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Operating Activities:	'	'
Net earnings	$468,000,000	$443,000,000
Less: Net loss from discontinued operations	0	-20,000,000
Net earnings from continuing operations	468,000,000	463,000,000
Adjustments to reconcile net earnings from continuing operations to net cash flow provided by operating activities for continuing operations:	'	'
Depreciation and amortization	112,000,000	116,000,000
Stock-based compensation	42,000,000	60,000,000
Equity in loss of investee companies, net of tax and distributions	14,000,000	11,000,000
Change in assets and liabilities, net of investing and financing activities	-115,000,000	-40,000,000
Net cash flow provided by operating activities from continuing operations	521,000,000	610,000,000
Net cash flow used for operating activities from discontinued operations	-20,000,000	-23,000,000
Net cash flow provided by operating activities	501,000,000	587,000,000
Investing Activities:	'	'
Acquisitions, net of cash acquired	-1,000,000	-9,000,000
Capital expenditures	-36,000,000	-34,000,000
Investments in and advances to investee companies	-39,000,000	-30,000,000
Proceeds from sale of investments	6,000,000	12,000,000
Proceeds from dispositions	6,000,000	11,000,000
Net cash flow used for investing activities from continuing operations	-64,000,000	-50,000,000
Net cash flow used for investing activities from discontinued operations	-1,000,000	-4,000,000
Net cash flow used for investing activities	-65,000,000	-54,000,000
Financing Activities:	'	'
(Repayments of) proceeds from short-term debt borrowings, net	-35,000,000	550,000,000
Proceeds from CBS Outdoor debt borrowings, net of financing fees	1,570,000,000	0
Payment of capital lease obligations	-4,000,000	-4,000,000
Payment of contingent consideration	0	-30,000,000
Dividends	-75,000,000	-81,000,000
Purchase of Company common stock	-2,032,000,000	-1,289,000,000
Payment of payroll taxes in lieu of issuing shares for stock-based compensation	-125,000,000	-117,000,000
Proceeds from exercise of stock options	76,000,000	58,000,000
Excess tax benefit from stock-based compensation	103,000,000	85,000,000
Other financing activities	0	-4,000,000
Net cash flow used for financing activities	-522,000,000	-832,000,000
Net decrease in cash and cash equivalents	-86,000,000	-299,000,000
Cash and cash equivalents at beginning of period	397,000,000	708,000,000
Cash and cash equivalents at end of period	311,000,000	409,000,000
Supplemental disclosure of cash flow information	'	'
Cash paid for interest	103,000,000	104,000,000
Cash paid for income taxes	$49,000,000	$27,000,000

Basis_of_Presentation_and_Summ

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
Basis of Presentation and Summary of Significant Accounting Policies [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 Films; and CBS Interactive), Cable Networks (Showtime Networks, CBS Sports Network and Smithsonian Networks), Publishing (Simon & Schuster), Local Broadcasting (CBS Television Stations and CBS Radio) and Outdoor Americas (CBS Outdoor).
	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 fiscal year ended December 31, 2013.
	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 (“GAAP”) 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 (Loss) per Common Share—Basic earnings (loss) per share (“EPS”) is based upon net earnings (loss) 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. For the three months ended March 31, 2014 and 2013, stock options to purchase 2 million and 3 million shares of Class B Common Stock, respectively, were outstanding but excluded from the calculation of diluted EPS because their inclusion would have been anti-dilutive.
	The table below presents a reconciliation of weighted average shares used in the calculation of basic and diluted EPS.
				Three Months Ended
				March 31,
		(in millions)			2014	2013
		Weighted average shares for basic EPS			585	621
		Dilutive effect of shares issuable under stock-based
			compensation plans		15	17
		Weighted average shares for diluted EPS			600	638
	Other Liabilities—Other liabilities consist primarily of the noncurrent portion of residual liabilities of previously disposed businesses, participants' share and royalties payable, program rights obligations, deferred compensation and other employee benefit accruals.
	Additional Paid-In Capital—For the three months ended March 31, 2014 and 2013, the Company recorded dividends of $70 million and $75 million, respectively, as a reduction to additional paid-in capital as the Company had an accumulated deficit balance.
	Adoption of New Accounting Standards
	Presentation of Reserves for Uncertain Tax Positions when a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists
	During the first quarter of 2014, the Company adopted Financial Accounting Standards Board (''FASB'') guidance on the presentation of the reserve for uncertain tax positions when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. This guidance requires the reserve for uncertain tax positions to be presented in the financial statements as a reduction to the deferred tax asset for a tax loss or other tax carryforward that would be applied in the settlement of the uncertain tax position. The adoption of this guidance did not have a material effect on the Company's consolidated financial statements.
	Obligations Resulting from Joint and Several Liability Arrangements
	During the first quarter of 2014, the Company adopted FASB guidance on the recognition, measurement and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation is fixed at the reporting date. Under this guidance, the Company is required to measure its obligations under such arrangements as the sum of the amount it agreed to pay in the arrangement among its co-obligors and any additional amount the Company expects to pay on behalf of its co-obligors. The Company is also required to disclose the nature and amount of the obligation. The adoption of this guidance did not have an effect on the Company's consolidated financial statements.
	Recent Pronouncements
	Service Concession Arrangements
	In January 2014, the FASB issued guidance on the accounting for a service concession arrangement entered into with public sector entities. This guidance specifies that an operating entity should not account for a service concession arrangement as a lease and the infrastructure used in a service concession arrangement should not be recognized as property, plant and equipment. This guidance applies when the public sector entity controls the services that the operating entity must provide within the infrastructure and also controls any residual interest in the infrastructure at the end of the term of the arrangement. The Company is currently evaluating the impact of this guidance, which is effective for reporting periods beginning after December 15, 2014.
	Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity
	In April 2014, the FASB issued amended 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 represent 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 disposals of equity method investments and a business or nonprofit activity that, on acquisition, meets the criteria to be classified as held for sale. This guidance is effective prospectively for interim and annual periods beginning after December 15, 2014. Early adoption is permitted for disposals that have not been reported in financial statements previously issued or available for issuance.

Initital_Public_Offering_of_CB

Initital Public Offering of CBS Outdoor Americas Inc.	3 Months Ended
	Mar. 31, 2014
Initial Public Offering of CBS Outdoor Americas Inc. [Abstract]	'
Initial Public Offering of CBS Outdoor Americas Inc.	'
	2) INITIAL PUBLIC OFFERING OF CBS OUTDOOR AMERICAS INC.
	On April 2, 2014, CBS Outdoor Americas Inc. (“CBS Outdoor”), a subsidiary of the Company which holds the Outdoor Americas business, completed an initial public offering (“IPO”) through which it sold 23 million shares, or 19%, of its common stock for $28.00 per share. Proceeds from the IPO aggregated $615 million, net of underwriting discounts and commissions. The Company owns 97 million shares of CBS Outdoor common stock, which represents 81% of CBS Outdoor's outstanding shares after the IPO. Subject to market conditions and customary approvals, the Company intends to dispose of its shares of CBS Outdoor through a tax-free split-off in 2014. Also in April, the Company received a favorable private letter ruling from the Internal Revenue Service (“IRS”) with respect to its plan to convert CBS Outdoor to a real estate investment trust (“REIT”). Following the split-off, CBS Outdoor intends to elect to be taxed as a REIT.
	In connection with this transaction, beginning in the second quarter of 2014, the Company will establish a noncontrolling interest on the consolidated balance sheet for the carrying value of the 19% public ownership in CBS Outdoor. The IPO will be accounted for as an equity transaction, as the Company retained a controlling financial interest and continues to consolidate CBS Outdoor. Accordingly, the excess of the net proceeds received from the IPO over the carrying value of the noncontrolling interest will be recognized as an increase to the Company's additional paid-in capital.

Stockbased_Compensation

Stock-based Compensation	3 Months Ended
	Mar. 31, 2014
Stock Based Compensation Disclosure [Abstract]	'
Stock-based Compensation	'
	3) STOCK-BASED COMPENSATION
	The following table summarizes the Company's stock-based compensation expense for the three months ended March 31, 2014 and 2013.
			Three Months Ended
			March 31,
			2014		2013
		RSUs and PSUs	$	36	$	32
		Stock options and equivalents		6		28
		Stock-based compensation expense, before income taxes		42		60
		Related tax benefit		-16		-23
		Stock-based compensation expense, net of tax benefit	$	26	$	37
	During the three months ended March 31, 2014, the Company granted 2 million RSUs for CBS Corp. Class B common stock with a weighted average per unit grant date fair value of $65.64. RSU grants during the first quarter of 2014 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 three months ended March 31, 2014, the Company also granted 2 million stock options with a weighted average exercise price of $65.91. Stock option grants during the first quarter of 2014 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.
	In connection with the IPO of CBS Outdoor, in March 2014, CBS Outdoor employees were issued approximately 1.1 million RSUs for CBS Outdoor common stock, of which approximately .6 million were converted from RSUs for CBS Corp. Class B common stock.
	Total unrecognized compensation cost related to unvested RSUs for CBS Corp. Class B common stock at March 31, 2014 was $260 million, which is expected to be recognized over a weighted average period of 2.7 years. Total unrecognized compensation cost related to unvested stock option awards for CBS Corp. Class B common stock at March 31, 2014 was $84 million, which is expected to be recognized over a weighted average period of 2.9 years.
	Total unrecognized compensation cost related to unvested RSUs for CBS Outdoor common stock at March 31, 2014 was $22 million, which is expected to be recognized over a weighted average period of 2.8 years.

Discontinued_Operations

Discontinued Operations	3 Months Ended
	Mar. 31, 2014
Discontinued Operations [Abstract]	'
Discontinued Operations	'
	4) DISCONTINUED OPERATIONS
	During 2013, the Company completed the sale of its outdoor advertising business in Europe (“Outdoor Europe”). Outdoor Europe has been presented as a discontinued operation in the Company's consolidated financial statements.
	The following table sets forth details of the net loss from discontinued operations.
			Three Months Ended
			31-Mar-13
		Revenues from discontinued operations	$	123
		Loss from discontinued operations before income taxes	$	-36
		Income tax benefit		16
		Net loss from discontinued operations, net of tax	$	-20
	Noncurrent assets of discontinued operations of $74 million and $82 million at March 31, 2014 and December 31, 2013, respectively, primarily consist of deferred tax assets for previously disposed businesses. Noncurrent liabilities from discontinued operations of $133 million and $148 million at March 31, 2014 and December 31, 2013, respectively, primarily include reserves for uncertain tax positions related to previously disposed businesses and the estimated fair value of guarantee liabilities of approximately $40 million.

Programming_and_Other_Inventor

Programming and Other Inventory	3 Months Ended
	Mar. 31, 2014
Programming And Other Inventory Disclosure [Abstract]	'
Programming and Other Inventory	'
	5) PROGRAMMING AND OTHER INVENTORY
				At		At
				31-Mar-14		31-Dec-13
		Program rights		$	1,054	$	1,331
		Television programming:
			Released (including acquired libraries)		901		878
			In process and other		105		139
		Theatrical programming:
			Released		28		37
			In process and other		32		32
		Publishing, primarily finished goods			55		51
		Other			1		1
		Total programming and other inventory			2,176		2,469
			Less current portion		541		772
		Total noncurrent programming and other inventory		$	1,635	$	1,697

Related_Parties

Related Parties	3 Months Ended
	Mar. 31, 2014
Related Parties Disclosure [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 March 31, 2014, NAI directly or indirectly owned approximately 79.7% of CBS Corp.'s voting Class A Common Stock and owned approximately 6.9% of CBS Corp.'s Class A Common Stock and non-voting Class B Common Stock on a combined basis.
	Viacom Inc. As part of its normal course of business, the Company enters into transactions with Viacom Inc. and its subsidiaries. Through its Entertainment segment, the Company licenses its television products and leases its production facilities to Viacom Inc.'s media networks businesses. In addition, the Company recognizes revenues for advertising spending placed by various subsidiaries of Viacom Inc. Viacom Inc. also distributes certain of the Company's television products in the home entertainment market. The Company's total revenues from these transactions were $37 million and $56 million for the three months ended March 31, 2014 and 2013, respectively.
	As part of its normal course of business, the Company places advertisements with, leases production facilities from, and purchases other goods and services from various subsidiaries of Viacom Inc. The total amounts for these transactions were $5 million and $7 million for the three months ended March 31, 2014 and 2013, respectively.
	The following table presents the amounts due from Viacom Inc. in the normal course of business as reflected on the Company's Consolidated Balance Sheets. Amounts due to Viacom Inc. were minimal at March 31, 2014 and December 31, 2013.
			At		At
			31-Mar-14		31-Dec-13
		Receivables	$	73	$	84
		Other assets (Receivables, noncurrent)		102		115
		Total amounts due from Viacom Inc.	$	175	$	199
	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 these joint ventures were $37 million and $32 million for the three months ended March 31, 2014 and 2013, respectively.
	The Company, through the normal course of business, is involved in transactions with other related parties that have not been material in any of the periods presented.

Bank_Financing_and_Debt

Bank Financing and Debt	3 Months Ended
	Mar. 31, 2014
Bank Financing And Debt Disclosure [Abstract]	'
Bank Financing and Debt	'
	7) BANK FINANCING AND DEBT
	The following table sets forth the Company's debt, excluding the long-term debt of CBS Outdoor.
				At			At
				31-Mar-14			31-Dec-13
		Commercial paper		$	440		$	475
		Senior debt (1.95% – 8.875% due 2014 – 2042) (a)			5,860			5,861
		Obligations under capital leases			109			113
		Total debt			6,409			6,449
			Less discontinued operations debt (b)		13			13
		Total debt from continuing operations			6,396			6,436
			Less commercial paper		440			475
			Less current portion of long-term debt		106			21
		Total long-term debt from continuing operations,
			net of current portion	$	5,850		$	5,940
	(a) The senior debt balances included (i) a net unamortized discount of $13 million at both March 31, 2014 and December 31, 2013 and (ii) an increase in the carrying value of the debt relating to previously settled fair value hedges of $17 million and $18 million at March 31, 2014 and December 31, 2013, respectively. The face value of the senior debt was $5.86 billion at both March 31, 2014 and December 31, 2013.
	(b) Included on the Consolidated Balance Sheets in “Current liabilities of discontinued operations” at March 31, 2014 and noncurrent “Liabilities of discontinued operations” at December 31, 2013.
	CBS Outdoor Debt
				At
				31-Mar-14
		Outdoor Term Loan (variable rate due 2021) (a)		$	798
		Senior notes (5.25% due 2022 and 5.625% due 2024)			800
		Total CBS Outdoor long-term debt		$	1,598
	(a) The Outdoor Term Loan bears interest at a rate equal to 2.25% plus the greater of LIBOR or 0.75% and includes an unamortized discount of $2 million at March 31, 2014.
	In January 2014, CBS Outdoor borrowed $1.60 billion through an $800 million senior secured term loan credit facility ("Outdoor Term Loan") and the issuance of $800 million of senior notes through a private placement. The Outdoor Term Loan, the Outdoor Revolver (as described below) and the senior notes of CBS Outdoor are not guaranteed by CBS Corp. or any of its subsidiaries, other than CBS Outdoor and certain of CBS Outdoor's domestic subsidiaries. Obligations under the Outdoor Term Loan and Outdoor Revolver are secured, subject to certain exceptions, by substantially all of the assets of CBS Outdoor and certain of CBS Outdoor's domestic subsidiaries.
	CBS Outdoor's senior notes are comprised of $400 million of 5.25% senior notes due 2022 and $400 million of 5.625% senior notes due 2024. The Outdoor Term Loan is due in 2021 and bears interest at a rate equal to 2.25% plus the greater of the London Interbank Offer Rate (“LIBOR”) or 0.75%. At March 31, 2014, the interest rate on the Outdoor Term Loan was 3%.
	The Outdoor Term Loan is part of CBS Outdoor's credit agreement which also includes a $425 million revolving credit facility (the "Outdoor Revolver") which expires in 2019. The Outdoor Revolver's borrowing rates are based on LIBOR plus a margin based on CBS Outdoor's Consolidated Net Secured Leverage Ratio, which is the ratio of CBS Outdoor's consolidated secured debt (less up to $150 million of unrestricted cash) to CBS Outdoor's Consolidated EBITDA (as defined in CBS Outdoor's credit agreement), for the trailing four consecutive quarters. The Outdoor Revolver requires CBS Outdoor to maintain a maximum Consolidated Net Secured Leverage Ratio of 3.50 to 1.00, which will be increased to 4.00 to 1.00 if CBS Outdoor elects to be taxed as a REIT. The Outdoor Revolver will be used for general corporate purposes. As of March 31, 2014, there were no borrowings outstanding under the Outdoor Revolver.
	The net debt proceeds from CBS Outdoor's borrowings were primarily used by CBS Corp. to repurchase shares of CBS Corp. Class B Common Stock through a $1.5 billion accelerated share repurchase (“ASR”) transaction.
	At March 31, 2014, CBS Outdoor's scheduled maturities of long-term debt at face value were as follows:
																2019 and
				2014			2015			2016		2017		2018		Thereafter
		CBS Outdoor long-term debt	$	—		$	—		$	—	$	—	$	—	$	1,600
	Commercial Paper
	At March 31, 2014, the Company had $440 million of commercial paper borrowings outstanding under its $2.0 billion commercial paper program. Outstanding commercial paper borrowings have a weighted average interest rate of approximately 0.3% and maturities of less than thirty days.
	Credit Facility
	At March 31, 2014, the Company had a $2.0 billion revolving credit facility (the “CBS Credit Facility”) which expires in March 2018. The CBS 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 CBS Credit Facility. At March 31, 2014, the Company's Consolidated Leverage Ratio was approximately 2.0x.
	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 CBS Credit Facility as operating income plus interest income and before depreciation, amortization and certain other noncash items.
	The CBS Credit Facility is used for general corporate purposes. At March 31, 2014, the Company had no borrowings outstanding under the CBS Credit Facility and the remaining availability under the CBS Credit Facility, net of outstanding letters of credit, was $1.99 billion.

Pension_and_Other_Postretireme

Pension and Other Postretirement Benefits	3 Months Ended
	Mar. 31, 2014
Pension And Other Postretirement Benefits 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 March 31,		2014		2013		2014		2013
		Components of net periodic cost:
			Service cost	$	8	$	10	$	—	$	—
			Interest cost		59		53		6		6
			Expected return on plan assets		-66		-68		—		—
			Amortization of actuarial loss (gain) (a)		16		22		-5		-4
		Net periodic cost		$	17	$	17	$	1	$	2
	Reflects amounts reclassified from accumulated other comprehensive income (loss) to net earnings.

Stockholders_Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2014
Stockholders' Equity Disclosure [Abstract]	'
Stockholders' Equity Disclosure	'
	9) STOCKHOLDERS' EQUITY
	During the first quarter of 2014, the Company spent $2.0 billion to repurchase shares of CBS Corp. Class B Common Stock, of which $1.5 billion was spent for an ASR transaction and $500 million was spent to repurchase 7.9 million shares on the open market. In connection with the ASR transaction, 18.6 million shares were delivered during the first quarter of 2014 and an additional 4.9 million shares were delivered at the conclusion of the ASR in April 2014. At March 31, 2014, the Company had $3.43 billion of authorization remaining under its share repurchase program.
	During the first quarter of 2014, the Company declared a quarterly cash dividend of $.12 per share on its Class A and Class B Common Stock payable on April 1, 2014. The total dividend was $70 million of which $69 million was paid on April 1, 2014 and $1 million was accrued to be paid upon vesting of RSUs.
	Accumulated Other Comprehensive Income (Loss)
	The following table summarizes the changes in the components of accumulated other comprehensive income (loss).
						Net Actuarial						Accumulated
				Cumulative		Gain (Loss)			Unrealized			Other
				Translation		and Prior			Gain on			Comprehensive
				Adjustments		Service Cost			Securities			Loss
	At December 31, 2013			$	187	$	-735		$	3		$	-545
		Other comprehensive loss before reclassifications			-5		—			—			-5
		Reclassifications to net earnings			—		7	(a)		—			7
		Net other comprehensive income (loss)			-5		7			—			2
	At March 31, 2014			$	182	$	-728		$	3		$	-543
				Continuing Operations										Discontinued Operations
						Net Actuarial									Accumulated
				Cumulative		Gain (Loss)				Unrealized			Other		Other
				Translation		and Prior				Gain on			Comprehensive		Comprehensive
				Adjustments		Service Cost				Securities			Income (Loss)		Loss
	At December 31, 2012			$	192	$	-948			$	2		$	185	$	-569
		Other comprehensive income (loss)
			before reclassifications		4		—				1			-13		-8
		Reclassifications to net earnings			—		11	(a)			—			—		11
		Net other comprehensive income (loss)			4		11				1			-13		3
	At March 31, 2013			$	196	$	-937			$	3		$	172	$	-566
	See Note 8 for additional details of items reclassified from accumulated other comprehensive income (loss) to net earnings.
	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 $4 million and $7 million for the three months ended March 31, 2014 and 2013, respectively.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2014
Income Taxes 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 for the three months ended March 31, 2014 increased to $242 million from $234 million for the same prior-year period, driven by the increase in earnings from continuing operations before income taxes. The Company's effective income tax rate increased to 33.6% for the three months ended March 31, 2014 versus 33.2% for the comparable prior-year period.
	The Company is currently under examination by the IRS for the years 2011 and 2012. During the next twelve months the Company expects to settle an audit in a foreign jurisdiction related to a previously disposed business that is accounted for as a discontinued operation. In addition, various tax years are currently under examination by state and local and other foreign tax authorities. With respect to open tax years in all jurisdictions, the Company currently believes that it is reasonably possible that the reserve for uncertain tax positions will decrease within the next twelve months; however, as it is difficult to predict the final outcome of any particular tax matter, an estimate of any related impact to the reserve for uncertain tax positions cannot currently be determined.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	11) COMMITMENTS AND CONTINGENCIES
	Guarantees
	During 2013, the Company completed the sale of Outdoor Europe to an affiliate of Platinum Equity. The Company continues to remain as guarantor of Outdoor Europe's franchise payment obligations under certain transit franchise agreements. Generally, the Company would be required to perform under the guarantees in the event of nonperformance by the buyer. These agreements have varying terms, with the majority of the obligations guaranteed under these agreements expiring by September 2016. At March 31, 2014, the total franchise payment obligations under these agreements are estimated to be approximately $275 million, which will decrease on a monthly basis thereafter. The estimated fair value of the guarantee liability of approximately $40 million is included in "Liabilities of discontinued operations" on the Consolidated Balance Sheet at March 31, 2014.
	The Company also has indemnification obligations with respect to letters of credit and surety bonds primarily used as security against nonperformance in the normal course of business. At March 31, 2014, the outstanding letters of credit and surety bonds approximated $331 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
	E-books Matters.    Commencing in 2012, as previously disclosed, a number of antitrust suits were filed and/or consolidated in the United States District Court for the Southern District of New York against Simon & Schuster, other book publishers and Apple Inc. (“Apple”) in connection with these book publishers' agency arrangements regarding the distribution of e-books to e-book retailers.  Simon & Schuster has settled all of these actions without any admission of wrongdoing or liability and has adopted certain business and compliance practices as part of certain settlements. On April 10, 2012, Simon & Schuster and two other book publisher parties entered into a settlement stipulation and proposed final judgment (the "Stipulation") with the United States Department of Justice (the "DOJ") in connection with an antitrust action filed by the DOJ, which was approved by the court on September 7, 2012.  The Stipulation requires the adoption of certain business practices for a 24 month period (the "24 Month Period") and certain compliance practices for a five year period.  In addition, as previously disclosed, in connection with Simon & Schuster's settlement of an antitrust suit filed with the court on April 11, 2012 by  the U.S. states and territories and the District of Columbia (the “States Settlement”), Simon & Schuster adopted certain business and compliance practices substantially similar to those described in the Stipulation.  The Company believes that continuing to comply with these business and compliance practices pursuant to the Stipulation and States Settlement, which are the only outstanding obligations under these settlements, will not have a material adverse effect on its results of operations, financial position or cash flows.
	Following a ruling in favor of the DOJ and a judgment against Apple that was entered by the court on September 6, 2013 in one of the antitrust suits described above, Apple filed an appeal, which will be heard by the United States Court of Appeals for the Second Circuit. On October 4, 2013, Simon & Schuster filed an appeal with the court relating to an aspect of the Apple judgment involving the 24 Month Period.
	Similar antitrust suits have been filed against the Publishing parties by private litigants in Canada, purportedly as class actions, under Canadian law, commencing on February 24, 2012; and by an Australian e-book retailer on September 16, 2013, and two former U.S. e-book retailers in March 2014, each in the United States Court for the Southern District of New York. Simon & Schuster intends to defend itself in these matters.
	In addition, the European Commission (the "EC") and Canadian Competition Bureau (the "CCB") conducted separate competition investigations of agency distribution arrangements of e-books in this industry. On December 12, 2012, following the close of a comment period, the EC entered into settlement agreements with Simon & Schuster and certain Publishing parties. The CCB also entered into a settlement agreement with Simon & Schuster and certain Publishing parties, which was effective on February 7, 2014 but was subsequently stayed by the Canadian Competition Tribunal on March 18, 2014 pending the resolution of an application to rescind or vary the settlement agreement filed by a large Canadian e-book retailer. These settlements require the adoption of certain business and compliance practices similar to those described in the Stipulation with the DOJ.
	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, or by asbestos-containing grades of decorative micarta, a laminate used in commercial ships.
	Claims are frequently filed and/or settled in groups, which may make the amount and timing of settlements, and the number of pending claims, subject to significant fluctuation from period to period. The Company does not report as pending those claims on inactive, stayed, deferred or similar dockets which some jurisdictions have established for claimants who allege minimal or no impairment. As of March 31, 2014, the Company had pending approximately 45,270 asbestos claims, as compared with approximately 45,150 as of December 31, 2013 and 46,070 as of March 31, 2013. During the first quarter of 2014, the Company received approximately 910 new claims and closed or moved to an inactive docket approximately 790 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 claim, the quality of evidence supporting the claims and other factors. The Company's total costs for the years 2013 and 2012 for settlement and defense of asbestos claims after insurance recoveries and net of tax benefits were approximately $29 million and $21 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.
	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 and local 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 above-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.

Restructuring_Charges

Restructuring Charges	3 Months Ended
	Mar. 31, 2014
Restructuring Charges Disclosure [Abstract]	'
Restructuring Charges	'
	12) RESTRUCTURING CHARGES
	During the year ended December 31, 2013, 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 $20 million, reflecting $14 million of severance costs and $6 million of costs associated with exiting contractual obligations. As of March 31, 2014, the cumulative amount paid for the 2013 restructuring charges was $12 million, of which $8 million was for the severance costs and $4 million was related to costs associated with contractual obligations. The Company expects to substantially utilize its restructuring reserves by the end of 2014.
				Balance at		First Quarter		Balance at
				31-Dec-13		2014 Payments		31-Mar-14
		Entertainment		$	8	$	-4	$	4
		Cable Networks			1		—		1
		Publishing			1		—		1
		Local Broadcasting			4		-2		2
		Corporate			1		-1		—
			Total	$	15	$	-7	$	8

Financial_Instruments_and_Fair

Financial Instruments and Fair Value Measurements	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Financial Instruments and Fair Value Measurements	'
	13) FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS
	The Company uses derivative financial instruments primarily to modify its exposure to market risks from fluctuations in 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. The fair value of the Company's derivative instruments and the related activity was not material to the Consolidated Balance Sheets and Consolidated Statements of Operations for any of the periods presented.
	The following tables set forth the Company's assets and liabilities measured at fair value on a recurring basis at March 31, 2014 and December 31, 2013. These assets and liabilities have been categorized according to the three-level fair value hierarchy established by the FASB, which prioritizes the inputs used in measuring fair value. Level 1 is based on publicly quoted prices for the asset or liability in active markets. Level 2 is based on inputs that are observable other than quoted market prices in active markets, such as quoted prices for the asset or liability in inactive markets or quoted prices for similar assets or liabilities. Level 3 is based on unobservable inputs reflecting the Company's own assumptions about the assumptions that market participants would use in pricing the asset or liability.
		At March 31, 2014		Level 1		Level 2		Level 3		Total
		Assets:
		Investments	$	79	$	—	$	—	$	79
		Foreign currency hedges		—		2		—		2
		Total Assets	$	79	$	2	$	—	$	81
		Liabilities:
		Deferred compensation	$	—	$	252	$	—	$	252
		Guarantees		—		—		40		40
		Foreign currency hedges		—		3		—		3
		Total Liabilities	$	—	$	255	$	40	$	295
		At December 31, 2013		Level 1		Level 2		Level 3		Total
		Assets:
		Investments	$	83	$	—	$	—	$	83
		Foreign currency hedges		—		3		—		3
		Total Assets	$	83	$	3	$	—	$	86
		Liabilities:
		Deferred compensation	$	—	$	268	$	—	$	268
		Guarantees		—		—		40		40
		Foreign currency hedges		—		4		—		4
		Total Liabilities	$	—	$	272	$	40	$	312
	The fair value of investments is determined based on publicly quoted market prices in active markets. The fair value of foreign currency hedges is determined based on the present value of future cash flows using observable inputs including foreign currency exchange rates. The fair value of deferred compensation is determined based on the fair value of the investments elected by employees. The fair value of the guarantee liabilities reflects the premium that would be required to issue such guarantee in a standalone arm's length transaction and is calculated based on an assessment of the probability of the primary obligor's default under the obligation, discounted to its present value. During the first quarter of 2014, the Company determined that changes to the fair value of the guarantee liability were minimal.
	The Company's carrying value of financial instruments approximates fair value, except for differences with respect to its long-term debt. At both March 31, 2014 and December 31, 2013, the carrying value of the Company senior debt (excluding CBS Outdoor's senior debt) was $5.86 billion, and the fair value, which is estimated based on quoted market prices for similar liabilities (Level 2) and includes accrued interest, was $6.91 billion and $6.69 billion, respectively. At March 31, 2014, the carrying value of CBS Outdoor's debt, including both the Term Loan and senior notes, was $1.60 billion and the fair value, which is estimated based on quoted market prices for similar liabilities (Level 2) and includes accrued interest, was $1.63 billion.

Reportable_Segments

Reportable Segments	3 Months Ended
	Mar. 31, 2014
Reportable Segments Disclosure [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
					March 31,
					2014		2013
		Revenues:
			Entertainment		$	2,303	$	2,539
			Cable Networks			537		478
			Publishing			153		171
			Local Broadcasting			626		638
			Outdoor Americas			288		281
			Eliminations			-51		-67
				Total Revenues	$	3,856	$	4,040
	Revenues generated between segments primarily reflect advertising sales and television license fees. These transactions are recorded at market value as if the sales were to third parties and are eliminated in consolidation.
					Three Months Ended
					March 31,
						2014		2013
		Intercompany Revenues:
			Entertainment		$	46	$	62
			Local Broadcasting			3		3
			Outdoor Americas			2		2
				Total Intercompany Revenues	$	51	$	67
	The Company presents segment operating income (loss) before depreciation and amortization (“OIBDA”), restructuring charges and impairment charges (“Segment OIBDA”) as the primary measure of profit and loss for its operating segments in accordance with FASB guidance for segment reporting. The Company believes the presentation of Segment OIBDA is relevant and useful for investors because it allows investors to view segment performance in a manner similar to the primary method used by the Company's management and enhances their ability to understand the Company's operating performance.
					Three Months Ended
					March 31,
						2014		2013
		Segment OIBDA:
			Entertainment		$	457	$	480
			Cable Networks			259		231
			Publishing			13		12
			Local Broadcasting			200		199
			Outdoor Americas			69		74
			Corporate			-68		-80
		Total Segment OIBDA				930		916
		Depreciation and amortization				-112		-116
		Operating income				818		800
			Interest expense			-106		-95
			Interest income			3		2
			Other items, net			5		-2
		Earnings from continuing operations before income taxes and
			equity in loss of investee companies			720		705
		Provision for income taxes				-242		-234
		Equity in loss of investee companies, net of tax				-10		-8
		Net earnings from continuing operations				468		463
		Net loss from discontinued operations, net of tax				—		-20
		Net earnings			$	468	$	443
					Three Months Ended
					March 31,
						2014		2013
		Operating Income (Loss):
			Entertainment		$	420	$	440
			Cable Networks			254		227
			Publishing			11		10
			Local Broadcasting			179		176
			Outdoor Americas			28		32
			Corporate			-74		-85
				Total Operating Income	$	818	$	800
					Three Months Ended
					March 31,
						2014		2013
		Depreciation and Amortization:
			Entertainment		$	37	$	40
			Cable Networks			5		4
		Publishing			2		2
		Local Broadcasting			21		23
		Outdoor Americas			41		42
		Corporate			6		5
			Total Depreciation and Amortization	$	112	$	116
				Three Months Ended
				March 31,
					2014		2013
	Stock-based Compensation:
		Entertainment		$	14	$	15
		Cable Networks			2		2
		Publishing			1		1
		Local Broadcasting			7		7
		Outdoor Americas			2		2
		Corporate			16		33
			Total Stock-based Compensation	$	42	$	60
				Three Months Ended
				March 31,
					2014		2013
	Capital Expenditures:
		Entertainment		$	17	$	19
		Cable Networks			2		2
		Publishing			—		—
		Local Broadcasting			8		6
		Outdoor Americas			8		6
		Corporate			1		1
			Total Capital Expenditures	$	36	$	34
				At March 31,		At December 31,
				2014		2013
	Assets:
		Entertainment		$	9,586	$	9,657
		Cable Networks			2,018		1,968
		Publishing			891		1,026
		Local Broadcasting			9,541		9,600
		Outdoor Americas			3,375		3,342
		Corporate			595		676
		Discontinued operations			109		118
			Total Assets	$	26,115	$	26,387

Condensed_Consolidating_Financ

Condensed Consolidating Financial Statements	3 Months Ended
	Mar. 31, 2014
Condensed Consolidating Financial Statements 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 March 31, 2014
				CBS Corp.		CBS Operations Inc.		Non-Guarantor Affiliates		Eliminations		CBS Corp. Consolidated
	Revenues			$	33	$	3	$	3,820	$	—	$	3,856
	Expenses:
		Operating			16		1		2,267		—		2,284
		Selling, general and administrative			15		66		561		—		642
		Depreciation and amortization			1		4		107		—		112
			Total expenses		32		71		2,935		—		3,038
	Operating income (loss)				1		-68		885		—		818
	Interest (expense) income, net				-114		-93		104		—		-103
	Other items, net				—		—		5		—		5
	Earnings (loss) before income taxes and equity
		in earnings (loss) of investee companies			-113		-161		994		—		720
	(Provision) benefit for income taxes				39		56		-337		—		-242
	Equity in earnings (loss) of investee companies,
		net of tax			542		372		-10		-914		-10
	Net earnings			$	468	$	267	$	647	$	-914	$	468
	Comprehensive income			$	470	$	266	$	644	$	-910	$	470
				Statement of Operations
				For the Three Months Ended March 31, 2013
				CBS Corp.		CBS Operations Inc.		Non-Guarantor Affiliates		Eliminations		CBS Corp. Consolidated
	Revenues			$	35	$	3	$	4,002	$	—	$	4,040
	Expenses:
		Operating			17		2		2,455		—		2,474
		Selling, general and administrative			17		77		556		—		650
		Depreciation and amortization			2		4		110		—		116
			Total expenses		36		83		3,121		—		3,240
	Operating income (loss)				-1		-80		881		—		800
	Interest (expense) income, net				-115		-89		111		—		-93
	Other items, net				-1		3		-4		—		-2
	Earnings (loss) from continuing operations
		before income taxes and equity in
		earnings (loss) of investee companies			-117		-166		988		—		705
	(Provision) benefit for income taxes				40		57		-331		—		-234
	Equity in earnings (loss) of investee companies,
		net of tax			520		288		-8		-808		-8
	Net earnings from continuing operations				443		179		649		-808		463
	Net loss from discontinued operations,
		net of tax			—		—		-20		—		-20
	Net earnings			$	443	$	179	$	629	$	-808	$	443
	Comprehensive income			$	446	$	186	$	614	$	-800	$	446
			Balance Sheet
			At March 31, 2014
			CBS Corp.		CBS Operations Inc.		Non-Guarantor Affiliates		Eliminations		CBS Corp. Consolidated
	Assets
	Cash and cash equivalents		$	60	$	1	$	250	$	—	$	311
	Receivables, net			23		2		3,276		—		3,301
	Programming and other inventory			4		2		535		—		541
	Prepaid expenses and other current assets			117		19		812		-24		924
		Total current assets		204		24		4,873		-24		5,077
	Property and equipment			38		138		4,827		—		5,003
		Less accumulated depreciation and amortization		11		86		2,727		—		2,824
		Net property and equipment		27		52		2,100		—		2,179
	Programming and other inventory			4		—		1,631		—		1,635
	Goodwill			98		62		8,399		—		8,559
	Intangible assets			—		—		6,407		—		6,407
	Investments in consolidated subsidiaries			40,989		10,786		—		-51,775		—
	Other assets			87		21		2,150		—		2,258
	Intercompany			—		3,026		20,598		-23,624		—
	Total Assets		$	41,409	$	13,971	$	46,158	$	-75,423	$	26,115
Liabilities and Stockholders’ Equity
Accounts payable		$	1	$	4	$	218	$	—	$	223
Participants’ share and royalties payable			—		—		947		—		947
Program rights			5		2		485		—		492
Commercial paper			440		—		—		—		440
Current portion of long-term debt			90		—		16		—		106
Accrued expenses and other current liabilities			490		208		1,190		-24		1,864
	Total current liabilities		1,026		214		2,856		-24		4,072
CBS Outdoor long-term debt			—		—		1,598		—		1,598
Other long-term debt			5,705		—		145		—		5,850
Other liabilities			2,587		295		3,246		—		6,128
Intercompany			23,624		—		—		-23,624		—
Stockholders’ Equity:
	Preferred stock		—		—		126		-126		—
	Common stock		1		123		953		-1,076		1
	Additional paid-in capital		43,225		—		61,678		-61,678		43,225
	Retained earnings (deficit)		-24,422		13,681		-19,767		6,086		-24,422
	Accumulated other comprehensive income (loss)		-543		-11		123		-112		-543
			18,261		13,793		43,113		-56,906		18,261
	Less treasury stock, at cost		9,794		331		4,800		-5,131		9,794
	Total Stockholders’ Equity		8,467		13,462		38,313		-51,775		8,467
Total Liabilities and Stockholders’ Equity		$	41,409	$	13,971	$	46,158	$	-75,423	$	26,115
		Balance Sheet
		At December 31, 2013
		CBS Corp.		CBS Operations Inc.		Non-Guarantor Affiliates		Eliminations		CBS Corp. Consolidated
Assets
Cash and cash equivalents		$	80	$	1	$	316	$	—	$	397
Receivables, net			30		2		3,383		—		3,415
Programming and other inventory			4		2		766		—		772
Prepaid expenses and other current assets			179		18		615		-26		786
	Total current assets		293		23		5,080		-26		5,370
Property and equipment			37		137		4,849		—		5,023
	Less accumulated depreciation and amortization		9		83		2,695		—		2,787
	Net property and equipment		28		54		2,154		—		2,236
Programming and other inventory			5		—		1,692		—		1,697
Goodwill			98		62		8,402		—		8,562
Intangible assets			—		—		6,430		—		6,430
Investments in consolidated subsidiaries			40,450		10,415		—		-50,865		—
Other assets			89		18		1,985		—		2,092
Intercompany			—		3,230		18,423		-21,653		—
Total Assets		$	40,963	$	13,802	$	44,166	$	-72,544	$	26,387
Liabilities and Stockholders’ Equity
Accounts payable		$	1	$	8	$	362	$	—	$	371
Participants’ share and royalties payable			—		—		1,008		—		1,008
Program rights			5		2		391		—		398
Commercial paper			475		—		—		—		475
Current portion of long-term debt			5		—		16		—		21
Accrued expenses and other current liabilities			361		293		1,306		-26		1,934
	Total current liabilities		847		303		3,083		-26		4,207
Other long-term debt			5,791		—		149		—		5,940
Other liabilities			2,706		303		3,265		—		6,274
Intercompany			21,653		—		—		-21,653		—
Stockholders’ Equity:
	Preferred stock		—		—		126		-126		—
	Common stock		1		123		953		-1,076		1
	Additional paid-in capital		43,474		—		61,678		-61,678		43,474
	Retained earnings (deficit)		-24,890		13,414		-20,414		7,000		-24,890
	Accumulated other comprehensive income (loss)		-545		-10		126		-116		-545
			18,040		13,527		42,469		-55,996		18,040
	Less treasury stock, at cost		8,074		331		4,800		-5,131		8,074
	Total Stockholders’ Equity		9,966		13,196		37,669		-50,865		9,966
Total Liabilities and Stockholders’ Equity		$	40,963	$	13,802	$	44,166	$	-72,544	$	26,387
			Statement of Cash Flows
			For the Three Months Ended March 31, 2014
			CBS Corp.		CBS Operations Inc.		Non-Guarantor Affiliates		Eliminations		CBS Corp. Consolidated
Net cash flow provided by (used for) operating
	activities		$	-81	$	-147	$	729	$	—	$	501
Investing Activities:
	Acquisitions, net of cash acquired			—		—		-1		—		-1
	Capital expenditures			—		-1		-35		—		-36
	Investments in and advances to investee companies			—		—		-39		—		-39
	Proceeds from sale of investments			5		1		—		—		6
	Proceeds from dispositions			—		—		6		—		6
Net cash flow (used for) provided by investing activities
	from continuing operations			5		—		-69		—		-64
Net cash flow used for investing activities from
	discontinued operations			—		—		-1		—		-1
Net cash flow (used for) provided by
	investing activities			5		—		-70		—		-65
Financing Activities:
	Repayments of short-term debt borrowings, net			-35		—		—		—		-35
	Proceeds from CBS Outdoor debt borrowings,
		net of financing fees		—		—		1,570		—		1,570
	Payment of capital lease obligations			—		—		-4		—		-4
	Dividends			-75		—		—		—		-75
	Purchase of Company common stock			-2,032		—		—		—		-2,032
	Payment of payroll taxes in lieu of issuing
		shares for stock-based compensation		-125		—		—		—		-125
	Proceeds from exercise of stock options			76		—		—		—		76
	Excess tax benefit from stock-based compensation			103		—		—		—		103
	Increase (decrease) in intercompany payables			2,144		147		-2,291		—		—
Net cash flow (used for) provided by financing
	activities			56		147		-725		—		-522
	Net decrease in cash and cash equivalents			-20		—		-66		—		-86
	Cash and cash equivalents at beginning of period			80		1		316		—		397
Cash and cash equivalents at end of period			$	60	$	1	$	250	$	—	$	311
			Statement of Cash Flows
			For the Three Months ended March 31, 2013
			CBS Corp.		CBS Operations Inc.		Non-Guarantor Affiliates		Eliminations		CBS Corp. Consolidated
Net cash flow provided by (used for) operating
	activities		$	-131	$	-103	$	821	$	—	$	587
Investing Activities:
	Acquisitions, net of cash acquired			—		—		-9		—		-9
	Capital expenditures			—		-1		-33		—		-34
	Investments in and advances to investee companies			—		—		-30		—		-30
	Proceeds from sale of investments			10		1		1		—		12
	Proceeds from dispositions			—		—		11		—		11
Net cash flow (used for) provided by investing activities
	from continuing operations			10		—		-60		—		-50
Net cash flow used for investing activities
	from discontinued operations			—		—		-4		—		-4
Net cash flow (used for) provided by
	investing activities			10		—		-64		—		-54
Financing Activities:
	Proceeds from short-term debt borrowings, net			550		—		—		—		550
	Payment of capital lease obligations			—		—		-4		—		-4
	Payment of contingent consideration			—		—		-30		—		-30
	Dividends			-81		—		—		—		-81
	Purchase of Company common stock			-1,289		—		—		—		-1,289
	Payment of payroll taxes in lieu of issuing
		shares for stock-based compensation		-117		—		—		—		-117
	Proceeds from exercise of stock options			58		—		—		—		58
	Excess tax benefit from stock-based compensation			85		—		—		—		85
	Other financing activities			-4		—		—		—		-4
	Increase (decrease) in intercompany payables			711		103		-814		—		—
Net cash flow (used for) provided by financing
	activities			-87		103		-848		—		-832
	Net decrease in cash and cash equivalents			-208		—		-91		—		-299
	Cash and cash equivalents at beginning of period			254		1		453		—		708
Cash and cash equivalents at end of period			$	46	$	1	$	362	$	—	$	409

Basis_of_Presentation_and_Summ1

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2014
Significant Accounting Policies [Abstract]	'
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates—The preparation of the Company's financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) 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 Policy [Policy Text Block]	'
	Net Earnings (Loss) per Common Share—Basic earnings (loss) per share (“EPS”) is based upon net earnings (loss) divided by the weighted average number of common shares outstanding during the period. Diluted EPS reflects the effect of the assumed exercise of stock options and vesting of restricted stock units (“RSUs”) and market-based performance share units (“PSUs”) only in the periods in which such effect would have been dilutive.

Basis_of_Presentation_and_Summ2

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2014
Basis Of Presentation And Summary Of Significant Accounting Policies Tables [Abstract]	'
Reconciliation from Basic to Diluted Shares [Table Text Block]	'
				Three Months Ended
				March 31,
		(in millions)			2014	2013
		Weighted average shares for basic EPS			585	621
		Dilutive effect of shares issuable under stock-based
			compensation plans		15	17
		Weighted average shares for diluted EPS			600	638

Stockbased_Compensation_Tables

Stock-based Compensation (Tables)	3 Months Ended
	Mar. 31, 2014
Stock Based Compensation Tables [Abstract]	'
Stock-based Compensation [Table Text Block]	'
			Three Months Ended
			March 31,
			2014		2013
		RSUs and PSUs	$	36	$	32
		Stock options and equivalents		6		28
		Stock-based compensation expense, before income taxes		42		60
		Related tax benefit		-16		-23
		Stock-based compensation expense, net of tax benefit	$	26	$	37

Discontinued_Operations_Tables

Discontinued Operations (Tables)	3 Months Ended
	Mar. 31, 2014
Discontinued Operations Tables [Abstract]	'
Discontinued Operations [Table Text Block]	'
			Three Months Ended
			31-Mar-13
		Revenues from discontinued operations	$	123
		Loss from discontinued operations before income taxes	$	-36
		Income tax benefit		16
		Net loss from discontinued operations, net of tax	$	-20

Programming_and_Other_Inventor1

Programming and Other Inventory (Tables)	3 Months Ended
	Mar. 31, 2014
Programming And Other Inventory Tables [Abstract]	'
Programming and Other Inventory [Table Text Block]	'
				At		At
				31-Mar-14		31-Dec-13
		Program rights		$	1,054	$	1,331
		Television programming:
			Released (including acquired libraries)		901		878
			In process and other		105		139
		Theatrical programming:
			Released		28		37
			In process and other		32		32
		Publishing, primarily finished goods			55		51
		Other			1		1
		Total programming and other inventory			2,176		2,469
			Less current portion		541		772
		Total noncurrent programming and other inventory		$	1,635	$	1,697

Related_Parties_Tables

Related Parties (Tables)	3 Months Ended
	Mar. 31, 2014
Due To Due From Related Party Tables [Abstract]	'
Amounts Due From Viacom Inc. [Table Text Block]	'
			At		At
			31-Mar-14		31-Dec-13
		Receivables	$	73	$	84
		Other assets (Receivables, noncurrent)		102		115
		Total amounts due from Viacom Inc.	$	175	$	199

Bank_Financing_and_Debt_Tables

Bank Financing and Debt (Tables)	3 Months Ended
	Mar. 31, 2014
Bank Financing And Debt Tables [Abstract]	'
Schedule of Debt [Table Text Block]	'
				At			At
				31-Mar-14			31-Dec-13
		Commercial paper		$	440		$	475
		Senior debt (1.95% – 8.875% due 2014 – 2042) (a)			5,860			5,861
		Obligations under capital leases			109			113
		Total debt			6,409			6,449
			Less discontinued operations debt (b)		13			13
		Total debt from continuing operations			6,396			6,436
			Less commercial paper		440			475
			Less current portion of long-term debt		106			21
		Total long-term debt from continuing operations,
			net of current portion	$	5,850		$	5,940
	(a) The senior debt balances included (i) a net unamortized discount of $13 million at both March 31, 2014 and December 31, 2013 and (ii) an increase in the carrying value of the debt relating to previously settled fair value hedges of $17 million and $18 million at March 31, 2014 and December 31, 2013, respectively. The face value of the senior debt was $5.86 billion at both March 31, 2014 and December 31, 2013.
	(b) Included on the Consolidated Balance Sheets in “Current liabilities of discontinued operations” at March 31, 2014 and noncurrent “Liabilities of discontinued operations” at December 31, 2013.
				At
				31-Mar-14
		Outdoor Term Loan (variable rate due 2021) (a)		$	798
		Senior notes (5.25% due 2022 and 5.625% due 2024)			800
		Total CBS Outdoor long-term debt		$	1,598
	(a) The Outdoor Term Loan bears interest at a rate equal to 2.25% plus the greater of LIBOR or 0.75% and includes an unamortized discount of $2 million at March 31, 2014.
Schedule of maturities of long-term debt [Table Text Block]	'
																2019 and
				2014			2015			2016		2017		2018		Thereafter
		CBS Outdoor long-term debt	$	—		$	—		$	—	$	—	$	—	$	1,600

Pension_and_Other_Postretireme1

Pension and Other Postretirement Benefits (Tables)	3 Months Ended
	Mar. 31, 2014
Pension and Other Postretirement Benefits Tables [Abstract]	'
Pension and Other Postretirement Benefits [Table Text Block]	'
				Pension Benefits				Postretirement Benefits
		Three Months Ended March 31,		2014		2013		2014		2013
		Components of net periodic cost:
			Service cost	$	8	$	10	$	—	$	—
			Interest cost		59		53		6		6
			Expected return on plan assets		-66		-68		—		—
			Amortization of actuarial loss (gain) (a)		16		22		-5		-4
		Net periodic cost		$	17	$	17	$	1	$	2
	Reflects amounts reclassified from accumulated other comprehensive income (loss) to net earnings.

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2014
Stockholders Equity Tables [Abstract]	'
Reclassification out of accumulated other comprehensive income [Table Text Block]	'
						Net Actuarial						Accumulated
				Cumulative		Gain (Loss)			Unrealized			Other
				Translation		and Prior			Gain on			Comprehensive
				Adjustments		Service Cost			Securities			Loss
	At December 31, 2013			$	187	$	-735		$	3		$	-545
		Other comprehensive loss before reclassifications			-5		—			—			-5
		Reclassifications to net earnings			—		7	(a)		—			7
		Net other comprehensive income (loss)			-5		7			—			2
	At March 31, 2014			$	182	$	-728		$	3		$	-543
				Continuing Operations										Discontinued Operations
						Net Actuarial									Accumulated
				Cumulative		Gain (Loss)				Unrealized			Other		Other
				Translation		and Prior				Gain on			Comprehensive		Comprehensive
				Adjustments		Service Cost				Securities			Income (Loss)		Loss
	At December 31, 2012			$	192	$	-948			$	2		$	185	$	-569
		Other comprehensive income (loss)
			before reclassifications		4		—				1			-13		-8
		Reclassifications to net earnings			—		11	(a)			—			—		11
		Net other comprehensive income (loss)			4		11				1			-13		3
	At March 31, 2013			$	196	$	-937			$	3		$	172	$	-566
	See Note 8 for additional details of items reclassified from accumulated other comprehensive income (loss) to net earnings.

Restructuring_Charges_Tables

Restructuring Charges (Tables)	3 Months Ended
	Mar. 31, 2014
Restructuring Charges Tables [Abstract]	'
Restructuring Reserve Rollforward [Table Text Block]	'
				Balance at		First Quarter		Balance at
				31-Dec-13		2014 Payments		31-Mar-14
		Entertainment		$	8	$	-4	$	4
		Cable Networks			1		—		1
		Publishing			1		—		1
		Local Broadcasting			4		-2		2
		Corporate			1		-1		—
			Total	$	15	$	-7	$	8

Financial_Instruments_and_Fair1

Financial Instruments and Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value Measurements Tables [Abstract]	'
Fair Value Measurements [Table Text Block]	'
		At March 31, 2014		Level 1		Level 2		Level 3		Total
		Assets:
		Investments	$	79	$	—	$	—	$	79
		Foreign currency hedges		—		2		—		2
		Total Assets	$	79	$	2	$	—	$	81
		Liabilities:
		Deferred compensation	$	—	$	252	$	—	$	252
		Guarantees		—		—		40		40
		Foreign currency hedges		—		3		—		3
		Total Liabilities	$	—	$	255	$	40	$	295
		At December 31, 2013		Level 1		Level 2		Level 3		Total
		Assets:
		Investments	$	83	$	—	$	—	$	83
		Foreign currency hedges		—		3		—		3
		Total Assets	$	83	$	3	$	—	$	86
		Liabilities:
		Deferred compensation	$	—	$	268	$	—	$	268
		Guarantees		—		—		40		40
		Foreign currency hedges		—		4		—		4
		Total Liabilities	$	—	$	272	$	40	$	312

Reportable_Segments_Tables

Reportable Segments (Tables)	3 Months Ended
	Mar. 31, 2014
Reportable Segments Tables [Abstract]	'
Revenues by Segment [Table Text Block]	'
					Three Months Ended
					March 31,
					2014		2013
		Revenues:
			Entertainment		$	2,303	$	2,539
			Cable Networks			537		478
			Publishing			153		171
			Local Broadcasting			626		638
			Outdoor Americas			288		281
			Eliminations			-51		-67
				Total Revenues	$	3,856	$	4,040
Intercompany Revenues by Segment [Table Text Block]	'
					Three Months Ended
					March 31,
						2014		2013
		Intercompany Revenues:
			Entertainment		$	46	$	62
			Local Broadcasting			3		3
			Outdoor Americas			2		2
				Total Intercompany Revenues	$	51	$	67
Segment OIBDA and Reconciliation to Consolidated Net Earnings (Loss) [Table Text Block]	'
					Three Months Ended
					March 31,
						2014		2013
		Segment OIBDA:
			Entertainment		$	457	$	480
			Cable Networks			259		231
			Publishing			13		12
			Local Broadcasting			200		199
			Outdoor Americas			69		74
			Corporate			-68		-80
		Total Segment OIBDA				930		916
		Depreciation and amortization				-112		-116
		Operating income				818		800
			Interest expense			-106		-95
			Interest income			3		2
			Other items, net			5		-2
		Earnings from continuing operations before income taxes and
			equity in loss of investee companies			720		705
		Provision for income taxes				-242		-234
		Equity in loss of investee companies, net of tax				-10		-8
		Net earnings from continuing operations				468		463
		Net loss from discontinued operations, net of tax				—		-20
		Net earnings			$	468	$	443
Operating Income (Loss) by Segment [Table Text Block]	'
					Three Months Ended
					March 31,
						2014		2013
		Operating Income (Loss):
			Entertainment		$	420	$	440
			Cable Networks			254		227
			Publishing			11		10
			Local Broadcasting			179		176
			Outdoor Americas			28		32
			Corporate			-74		-85
				Total Operating Income	$	818	$	800
Depreciation and Amortization by Segment [Table Text Block]	'
					Three Months Ended
					March 31,
						2014		2013
		Depreciation and Amortization:
			Entertainment		$	37	$	40
			Cable Networks			5		4
			Publishing			2		2
			Local Broadcasting			21		23
			Outdoor Americas			41		42
			Corporate			6		5
				Total Depreciation and Amortization	$	112	$	116
Stock-based Compensation by Segment [Table Text Block]	'
					Three Months Ended
					March 31,
						2014		2013
		Stock-based Compensation:
			Entertainment		$	14	$	15
			Cable Networks			2		2
			Publishing			1		1
			Local Broadcasting			7		7
			Outdoor Americas			2		2
			Corporate			16		33
				Total Stock-based Compensation	$	42	$	60
Capital Expenditures by Segment [Table Text Block]	'
					Three Months Ended
					March 31,
						2014		2013
		Capital Expenditures:
			Entertainment		$	17	$	19
			Cable Networks			2		2
			Publishing			—		—
			Local Broadcasting			8		6
			Outdoor Americas			8		6
			Corporate			1		1
				Total Capital Expenditures	$	36	$	34
Assets by Segment [Table Text Block]	'
					At March 31,		At December 31,
					2014		2013
		Assets:
			Entertainment		$	9,586	$	9,657
			Cable Networks			2,018		1,968
			Publishing			891		1,026
			Local Broadcasting			9,541		9,600
			Outdoor Americas			3,375		3,342
			Corporate			595		676
			Discontinued operations			109		118
				Total Assets	$	26,115	$	26,387

Condensed_Consolidating_Financ1

Condensed Consolidating Financial Statements (Tables)	3 Months Ended
	Mar. 31, 2014
Condensed Consolidating Financials Tables [Abstract]	'
Condensed Consolidating Statement of Operations [Table Text Block]	'
				Statement of Operations
				For the Three Months Ended March 31, 2014
				CBS Corp.		CBS Operations Inc.		Non-Guarantor Affiliates		Eliminations		CBS Corp. Consolidated
	Revenues			$	33	$	3	$	3,820	$	—	$	3,856
	Expenses:
		Operating			16		1		2,267		—		2,284
		Selling, general and administrative			15		66		561		—		642
		Depreciation and amortization			1		4		107		—		112
			Total expenses		32		71		2,935		—		3,038
	Operating income (loss)				1		-68		885		—		818
	Interest (expense) income, net				-114		-93		104		—		-103
	Other items, net				—		—		5		—		5
	Earnings (loss) before income taxes and equity
		in earnings (loss) of investee companies			-113		-161		994		—		720
	(Provision) benefit for income taxes				39		56		-337		—		-242
	Equity in earnings (loss) of investee companies,
		net of tax			542		372		-10		-914		-10
	Net earnings			$	468	$	267	$	647	$	-914	$	468
	Comprehensive income			$	470	$	266	$	644	$	-910	$	470
				Statement of Operations
				For the Three Months Ended March 31, 2013
				CBS Corp.		CBS Operations Inc.		Non-Guarantor Affiliates		Eliminations		CBS Corp. Consolidated
	Revenues			$	35	$	3	$	4,002	$	—	$	4,040
	Expenses:
		Operating			17		2		2,455		—		2,474
		Selling, general and administrative			17		77		556		—		650
		Depreciation and amortization			2		4		110		—		116
			Total expenses		36		83		3,121		—		3,240
	Operating income (loss)				-1		-80		881		—		800
	Interest (expense) income, net				-115		-89		111		—		-93
	Other items, net				-1		3		-4		—		-2
	Earnings (loss) from continuing operations
		before income taxes and equity in
		earnings (loss) of investee companies			-117		-166		988		—		705
	(Provision) benefit for income taxes				40		57		-331		—		-234
	Equity in earnings (loss) of investee companies,
		net of tax			520		288		-8		-808		-8
	Net earnings from continuing operations				443		179		649		-808		463
	Net loss from discontinued operations,
		net of tax			—		—		-20		—		-20
	Net earnings			$	443	$	179	$	629	$	-808	$	443
	Comprehensive income			$	446	$	186	$	614	$	-800	$	446
Condensed Consolidating Balance Sheet [Table Text Block]	'
			Balance Sheet
			At March 31, 2014
			CBS Corp.		CBS Operations Inc.		Non-Guarantor Affiliates		Eliminations		CBS Corp. Consolidated
	Assets
	Cash and cash equivalents		$	60	$	1	$	250	$	—	$	311
	Receivables, net			23		2		3,276		—		3,301
	Programming and other inventory			4		2		535		—		541
	Prepaid expenses and other current assets			117		19		812		-24		924
		Total current assets		204		24		4,873		-24		5,077
	Property and equipment			38		138		4,827		—		5,003
		Less accumulated depreciation and amortization		11		86		2,727		—		2,824
		Net property and equipment		27		52		2,100		—		2,179
	Programming and other inventory			4		—		1,631		—		1,635
	Goodwill			98		62		8,399		—		8,559
	Intangible assets			—		—		6,407		—		6,407
	Investments in consolidated subsidiaries			40,989		10,786		—		-51,775		—
	Other assets			87		21		2,150		—		2,258
	Intercompany			—		3,026		20,598		-23,624		—
	Total Assets		$	41,409	$	13,971	$	46,158	$	-75,423	$	26,115
	Liabilities and Stockholders’ Equity
	Accounts payable		$	1	$	4	$	218	$	—	$	223
	Participants’ share and royalties payable			—		—		947		—		947
	Program rights			5		2		485		—		492
	Commercial paper			440		—		—		—		440
	Current portion of long-term debt			90		—		16		—		106
	Accrued expenses and other current liabilities			490		208		1,190		-24		1,864
		Total current liabilities		1,026		214		2,856		-24		4,072
	CBS Outdoor long-term debt			—		—		1,598		—		1,598
	Other long-term debt			5,705		—		145		—		5,850
	Other liabilities			2,587		295		3,246		—		6,128
	Intercompany			23,624		—		—		-23,624		—
	Stockholders’ Equity:
		Preferred stock		—		—		126		-126		—
		Common stock		1		123		953		-1,076		1
		Additional paid-in capital		43,225		—		61,678		-61,678		43,225
		Retained earnings (deficit)		-24,422		13,681		-19,767		6,086		-24,422
		Accumulated other comprehensive income (loss)		-543		-11		123		-112		-543
				18,261		13,793		43,113		-56,906		18,261
		Less treasury stock, at cost		9,794		331		4,800		-5,131		9,794
		Total Stockholders’ Equity		8,467		13,462		38,313		-51,775		8,467
	Total Liabilities and Stockholders’ Equity		$	41,409	$	13,971	$	46,158	$	-75,423	$	26,115
			Balance Sheet
			At December 31, 2013
			CBS Corp.		CBS Operations Inc.		Non-Guarantor Affiliates		Eliminations		CBS Corp. Consolidated
	Assets
	Cash and cash equivalents		$	80	$	1	$	316	$	—	$	397
	Receivables, net			30		2		3,383		—		3,415
	Programming and other inventory			4		2		766		—		772
	Prepaid expenses and other current assets			179		18		615		-26		786
		Total current assets		293		23		5,080		-26		5,370
	Property and equipment			37		137		4,849		—		5,023
		Less accumulated depreciation and amortization		9		83		2,695		—		2,787
		Net property and equipment		28		54		2,154		—		2,236
	Programming and other inventory			5		—		1,692		—		1,697
	Goodwill			98		62		8,402		—		8,562
	Intangible assets			—		—		6,430		—		6,430
	Investments in consolidated subsidiaries			40,450		10,415		—		-50,865		—
	Other assets			89		18		1,985		—		2,092
	Intercompany			—		3,230		18,423		-21,653		—
	Total Assets		$	40,963	$	13,802	$	44,166	$	-72,544	$	26,387
	Liabilities and Stockholders’ Equity
	Accounts payable		$	1	$	8	$	362	$	—	$	371
	Participants’ share and royalties payable			—		—		1,008		—		1,008
Program rights			5		2		391		—		398
Commercial paper			475		—		—		—		475
Current portion of long-term debt			5		—		16		—		21
Accrued expenses and other current liabilities			361		293		1,306		-26		1,934
	Total current liabilities		847		303		3,083		-26		4,207
Other long-term debt			5,791		—		149		—		5,940
Other liabilities			2,706		303		3,265		—		6,274
Intercompany			21,653		—		—		-21,653		—
Stockholders’ Equity:
	Preferred stock		—		—		126		-126		—
	Common stock		1		123		953		-1,076		1
	Additional paid-in capital		43,474		—		61,678		-61,678		43,474
	Retained earnings (deficit)		-24,890		13,414		-20,414		7,000		-24,890
	Accumulated other comprehensive income (loss)		-545		-10		126		-116		-545
			18,040		13,527		42,469		-55,996		18,040
	Less treasury stock, at cost		8,074		331		4,800		-5,131		8,074
	Total Stockholders’ Equity		9,966		13,196		37,669		-50,865		9,966
Total Liabilities and Stockholders’ Equity		$	40,963	$	13,802	$	44,166	$	-72,544	$	26,387
Condensed Consolidating Statement of Cash Flows [Table Text Block]	'
				Statement of Cash Flows
				For the Three Months Ended March 31, 2014
				CBS Corp.		CBS Operations Inc.		Non-Guarantor Affiliates		Eliminations		CBS Corp. Consolidated
	Net cash flow provided by (used for) operating
		activities		$	-81	$	-147	$	729	$	—	$	501
	Investing Activities:
		Acquisitions, net of cash acquired			—		—		-1		—		-1
		Capital expenditures			—		-1		-35		—		-36
		Investments in and advances to investee companies			—		—		-39		—		-39
		Proceeds from sale of investments			5		1		—		—		6
		Proceeds from dispositions			—		—		6		—		6
	Net cash flow (used for) provided by investing activities
		from continuing operations			5		—		-69		—		-64
	Net cash flow used for investing activities from
		discontinued operations			—		—		-1		—		-1
	Net cash flow (used for) provided by
		investing activities			5		—		-70		—		-65
	Financing Activities:
		Repayments of short-term debt borrowings, net			-35		—		—		—		-35
		Proceeds from CBS Outdoor debt borrowings,
			net of financing fees		—		—		1,570		—		1,570
		Payment of capital lease obligations			—		—		-4		—		-4
		Dividends			-75		—		—		—		-75
		Purchase of Company common stock			-2,032		—		—		—		-2,032
		Payment of payroll taxes in lieu of issuing
			shares for stock-based compensation		-125		—		—		—		-125
		Proceeds from exercise of stock options			76		—		—		—		76
		Excess tax benefit from stock-based compensation			103		—		—		—		103
		Increase (decrease) in intercompany payables			2,144		147		-2,291		—		—
	Net cash flow (used for) provided by financing
		activities			56		147		-725		—		-522
		Net decrease in cash and cash equivalents			-20		—		-66		—		-86
		Cash and cash equivalents at beginning of period			80		1		316		—		397
	Cash and cash equivalents at end of period			$	60	$	1	$	250	$	—	$	311
				Statement of Cash Flows
				For the Three Months ended March 31, 2013
				CBS Corp.		CBS Operations Inc.		Non-Guarantor Affiliates		Eliminations		CBS Corp. Consolidated
	Net cash flow provided by (used for) operating
		activities		$	-131	$	-103	$	821	$	—	$	587
	Investing Activities:
		Acquisitions, net of cash acquired			—		—		-9		—		-9
		Capital expenditures			—		-1		-33		—		-34
		Investments in and advances to investee companies			—		—		-30		—		-30
		Proceeds from sale of investments			10		1		1		—		12
		Proceeds from dispositions			—		—		11		—		11
	Net cash flow (used for) provided by investing activities
		from continuing operations			10		—		-60		—		-50
	Net cash flow used for investing activities
		from discontinued operations			—		—		-4		—		-4
	Net cash flow (used for) provided by
		investing activities			10		—		-64		—		-54
	Financing Activities:
		Proceeds from short-term debt borrowings, net			550		—		—		—		550
		Payment of capital lease obligations			—		—		-4		—		-4
		Payment of contingent consideration			—		—		-30		—		-30
		Dividends			-81		—		—		—		-81
		Purchase of Company common stock			-1,289		—		—		—		-1,289
		Payment of payroll taxes in lieu of issuing
			shares for stock-based compensation		-117		—		—		—		-117
		Proceeds from exercise of stock options			58		—		—		—		58
		Excess tax benefit from stock-based compensation			85		—		—		—		85
		Other financing activities			-4		—		—		—		-4
		Increase (decrease) in intercompany payables			711		103		-814		—		—
Net cash flow (used for) provided by financing
	activities			-87		103		-848		—		-832
	Net decrease in cash and cash equivalents			-208		—		-91		—		-299
	Cash and cash equivalents at beginning of period			254		1		453		—		708
Cash and cash equivalents at end of period			$	46	$	1	$	362	$	—	$	409

Basis_of_Presentation_and_Summ3

Basis of Presentation and Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Anti Dilutive Securities [Line Items]	'	'
Antidilutive securities excluded from computation of earnings per share	2	3
Reconciliation from basic to diluted shares [Abstract]	'	'
Weighted average shares for basic EPS	585	621
Dilutive effect of shares issuable under stock-based compensation plans	15	17
Weighted average shares for diluted EPS	600	638
Dividends recorded on common stock	$70	$75

Initial_Public_Offering_of_CBS

Initial Public Offering of CBS Outdoor Americas Inc. (Details) (Outdoor Americas IPO [Member], USD $)	0 Months Ended	3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Apr. 02, 2014	Mar. 31, 2014
Subsequent Event [Line Items]	'	'
Description of CBS Outdoor Americas Inc IPO	'	'On April 2, 2014, CBS Outdoor Americas, a subsidiary of the Company which holds the Oudoor Americas business, completed an initial public offering through which it sold 23 million shares, or 19% of its common stock for $28.00 per share.
Number of shares of CBS Outdoor Americas Inc common stock offered in IPO	23	'
Per share IPO price of CBS Outdoor Americas Inc	$28	'
Proceeds from CBS Outdoor Americas Inc IPO net of underwriting discounts and commissions	$615	'
Shares of CBS Outdoor Americas Inc common stock owned by CBS	97	'
Percentage of CBS Outdoor Americas Inc common stock owned by CBS	81.00%	'
Scenario Forecast [Member]	'	'
Subsequent Event [Line Items]	'	'
Percentage of CBS Outdoor Americas Inc not owned by CBS recorded as noncontrolling interest	19.00%	'

Stockbased_Compensation_Detail

Stock-based Compensation (Details) (USD $)	3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Stock Based Compensation Tables Details [Abstract]	'	'
RSUs and PSUs	$36	$32
Stock options and equivalents	6	28
Stock-based compensation expense, before income taxes	42	60
Related tax benefit	-16	-23
Stock-based compensation expense, net of tax	26	37
Stock-based compensation details [Abstract]	'	'
Number of stock options granted during the period	2	'
Weighted average per unit exercise price - options	$65.91	'
Unrecognized future expense of stock options	84	'
Term until expiration - options	'8 years	'
CBS Corporation Excluding Outdoor Americas [Member]	'	'
Stock-based compensation by award type [Line Items]	'	'
Number of RSUs granted during the period	2	'
Weighted average grant date fair value - RSUs	$65.64	'
Unrecognized future expense of RSUs	260	'
Outdoor Americas Inc [Member]	'	'
Stock-based compensation by award type [Line Items]	'	'
Number of RSUs granted during the period	1.1	'
Unrecognized future expense of RSUs	$22	'
CBS Outdoor common stock converted from RSUs for CBS Corp Class B Common stock	0.6	'
Employee Stock Option [Member]	'	'
Stock-based compensation by award type [Line Items]	'	'
Service period over which grants vest	'4 years	'
Weighted average period to expense unrecognized stock-based compensation expense	'2 years 11 months	'
Restricted Stock Units (RSUs) [Member] | CBS Corporation Excluding Outdoor Americas [Member]	'	'
Stock-based compensation by award type [Line Items]	'	'
Weighted average period to expense unrecognized stock-based compensation expense	'2 years 8 months	'
Restricted Stock Units (RSUs) [Member] | Outdoor Americas Inc [Member]	'	'
Stock-based compensation by award type [Line Items]	'	'
Weighted average period to expense unrecognized stock-based compensation expense	'2 years 10 months	'
Restricted Stock Units (RSUs) [Member] | Maximum [Member]	'	'
Stock-based compensation by award type [Line Items]	'	'
Payout on stock-based compensation award (percent)	120.00%	'
Restricted Stock Units (RSUs) [Member] | Maximum [Member] | CBS Corporation Excluding Outdoor Americas [Member]	'	'
Stock-based compensation by award type [Line Items]	'	'
Service period over which grants vest	'4 years	'
Restricted Stock Units (RSUs) [Member] | Minimum [Member]	'	'
Stock-based compensation by award type [Line Items]	'	'
Payout on stock-based compensation award (percent)	0.00%	'
Restricted Stock Units (RSUs) [Member] | Minimum [Member] | CBS Corporation Excluding Outdoor Americas [Member]	'	'
Stock-based compensation by award type [Line Items]	'	'
Service period over which grants vest	'1 year	'

Discontinued_Operations_Detail

Discontinued Operations (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Discontinued Operations Details [Abstract]	'	'	'
Revenues from discontinued operations	'	$123	'
Earnings (loss) from discontinued operations, net of tax	'	'	'
Loss from discontinued operations before income taxes	'	-36	'
Income tax benefit	'	16	'
Net loss discontinued operations, net of tax	0	-20	'
Noncurrent assets of discontinued operations	74	'	82
Noncurrent liabilities of discontinued operations	133	'	148
Estimated fair value of guarantees	$40	'	$40

Programming_and_Other_Inventor2

Programming and Other Inventory (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Programming and Other Inventory Details [Abstract]	'	'
Program rights	$1,054	$1,331
Television programming:	'	'
Released (including acquired libraries)	901	878
In process and other	105	139
Theatrical programming:	'	'
Released	28	37
In process and other	32	32
Publishing, primarily finished goods	55	51
Other	1	1
Total programming and other inventory	2,176	2,469
Less current portion	541	772
Total noncurrent programming and other inventory	$1,635	$1,697

Related_Parties_Details

Related Parties (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
National Amusements Inc. [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
NAI ownership of CBS Corp. Class A Common Stock (percentage)	79.70%	'	'
NAI ownership of CBS Corp. Class A and Class B Common Stock on a combined basis (percentage)	6.90%	'	'
Viacom Inc. [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Revenues from transactions with related party	$37	$56	'
Expenses from transactions with related party	5	7	'
Receivables from Viacom Inc., current	73	'	84
Other assets (Receivables, noncurrent) from Viacom Inc.	102	'	115
Total amounts due from Viacom Inc.	175	'	199
Domestic and International Television Joint Ventures [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Revenues from transactions with related party	$37	$32	'

Bank_Financing_and_Debt_Detail

Bank Financing and Debt (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Jan. 31, 2014	Dec. 31, 2013
Debt Instruments [Line Items]	'	'	'
Commercial paper	$440,000,000	'	$475,000,000
Obligations under capital leases	109,000,000	'	113,000,000
Less current portion of long-term debt	106,000,000	'	21,000,000
Long-term debt	'	'	5,940,000,000
Scheduled maturities of long-term debt [Abstract]	'	'	'
Increase in carrying value of debt relating to previously settled fair value hedges	17,000,000	'	18,000,000
Accelerated Share Repurchase [Member]	'	'	'
Debt Instruments [Line Items]	'	'	'
Stock repurchase plan authorized amount towards which net debt proceeds from CBS Outdoor borrowings were used	1,500,000,000	'	'
Discontinued Operations [Member]	'	'	'
Debt Instruments [Line Items]	'	'	'
Debt	13,000,000	'	13,000,000
CBS Corporation Excluding Outdoor Americas [Member]	'	'	'
Debt Instruments [Line Items]	'	'	'
Carrying value of senior debt	5,860,000,000	'	5,861,000,000
Debt	6,409,000,000	'	6,449,000,000
Long-term debt	5,850,000,000	'	5,940,000,000
Net unamortized discount on senior debt	13,000,000	'	13,000,000
Face value of debt	5,860,000,000	'	5,860,000,000
Minimum interest rate of senior debt	1.95%	'	'
Maximum interest rate of senior debt	8.88%	'	'
CBS Corporation Excluding Outdoor Americas [Member] | Continuing Operations [Member]	'	'	'
Debt Instruments [Line Items]	'	'	'
Debt	6,396,000,000	'	6,436,000,000
Outdoor Americas Inc [Member]	'	'	'
Debt Instruments [Line Items]	'	'	'
Carrying value of senior debt	800,000,000	'	'
Long-term debt	1,598,000,000	'	0
Net unamortized discount on senior debt	2,000,000	'	'
Term loan	798,000,000	'	'
Face value of debt	'	1,600,000,000	'
Minimum interest rate of senior debt	5.25%	'	'
Maximum interest rate of senior debt	5.63%	'	'
Scheduled maturities of long-term debt [Abstract]	'	'	'
2014	0	'	'
2015	0	'	'
2016	0	'	'
2017	0	'	'
2018	0	'	'
2019 and Thereafter	1,600,000,000	'	'
Outdoor Americas Inc Senior Notes Due 2022 [Member] | Outdoor Americas Inc [Member]	'	'	'
Debt Instruments [Line Items]	'	'	'
Stated interest rate	5.25%	'	'
Face value of debt	400,000,000	'	'
Outdoor Americas Inc Senior Notes Due 2024 [Member] | Outdoor Americas Inc [Member]	'	'	'
Debt Instruments [Line Items]	'	'	'
Stated interest rate	5.63%	'	'
Face value of debt	400,000,000	'	'
Outdoor Americas Inc Term Loan Due 2021 [Member] | Outdoor Americas Inc [Member]	'	'	'
Debt Instruments [Line Items]	'	'	'
Face value of debt	'	800,000,000	'
Reference rate for term loan	'2.25%	'	'
Adjustment to term loan reference rate to arrive at effective rate	'plus the greater of LIBOR or 0.75%	'	'
Interest rate at period end	3.00%	'	'
Outdoor Americas Inc Senior Notes Due 2022 and 2024 [Member] | Outdoor Americas Inc [Member]	'	'	'
Debt Instruments [Line Items]	'	'	'
Face value of debt	'	$800,000,000	'

Bank_Financing_and_Debt_Credit

Bank Financing and Debt (Credit Facility and Debt Covenants) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014
Revolving Credit Facility [Member] | CBS Corporation Excluding Outdoor Americas [Member]	'
Credit Facility [Line Items]	'
Maximum borrowing capacity under the credit facility	2,000,000,000
Availability under the credit facility, net of outstanding letters of credit	1,990,000,000
Amount borrowed under credit facility	0
Revolving Credit Facility [Member] | CBS Corporation Excluding Outdoor Americas [Member] | Maximum Consolidated Leverage Ratio [Member]	'
Credit Facility [Line Items]	'
Credit Facility covenant description	'4.5x
Revolving Credit Facility [Member] | CBS Corporation Excluding Outdoor Americas [Member] | Consolidated Leverage Ratio [Member]	'
Credit Facility [Line Items]	'
Credit Facility covenant compliance	'2.0x
Revolving Credit Facility [Member] | Outdoor Americas Inc [Member]	'
Credit Facility [Line Items]	'
Maximum borrowing capacity under the credit facility	425,000,000
Amount borrowed under credit facility	0
Credit Facility covenant description	'The Outdoor Revolver requires CBS Outdoor to maintain a maximum Consolidated Net Secured Leverage Ratio of 3.50 to 1.00, which will be increased to 4.00 to 1.00 if CBS Outdoor elects to be taxed as a REIT.
Maximum amount of unrestricted cash deductible from consolidated secured debt in the calculation of the Net Secured Leverage Ratio	150,000,000
Commercial Paper [Member] | CBS Corporation Excluding Outdoor Americas [Member]	'
Credit Facility [Line Items]	'
Maximum borrowing capacity under the credit facility	2,000,000,000
Weighted average interest rate	0.30%

Pension_and_Other_Postretireme2

Pension and Other Postretirement Benefits (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Pension Benefits [Member]	'	'
Components Of Net Periodic Cost Details [Abstract]	'	'
Service cost	$8	$10
Interest cost	59	53
Expected return on plan assets	-66	-68
Amortization of actuarial losses (gains)	16	22
Net periodic cost	17	17
Postretirement Benefits [Member]	'	'
Components Of Net Periodic Cost Details [Abstract]	'	'
Service cost	0	0
Interest cost	6	6
Expected return on plan assets	0	0
Amortization of actuarial losses (gains)	-5	-4
Net periodic cost	$1	$2

Stockholders_Equity_Details

Stockholders' Equity (Details) (USD $)	1 Months Ended	3 Months Ended
Share data in Millions, except Per Share data, unless otherwise specified	Apr. 30, 2014	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Stockholders' Equity Disclosure [Abstract]	'	'	'	'	'
Dividends per common share (in dollars per share)	'	$0.12	$0.12	'	'
Dividends recorded on common stock	'	$70,000,000	$75,000,000	'	'
Dividends recorded on unvested restricted share units	'	1,000,000	'	'	'
Dividends paid	69,000,000	75,000,000	81,000,000	'	'
Dividend declared, date paid	'	1-Apr-14	'	'	'
Accumulated Other Comprehensive Income Loss [Line Items]	'	'	'	'	'
Accumulated other comprehensive income (loss)	'	-543,000,000	-566,000,000	-545,000,000	-569,000,000
Other comprehensive income (loss) before reclassifications	'	-5,000,000	-8,000,000	'	'
Reclassifications to net earnings	'	7,000,000	11,000,000	'	'
Net other comprehensive income (loss)	'	2,000,000	3,000,000	'	'
Tax provision on net actuarial gain (loss) and prior service costs related to pension and other postretirement benefit plans	'	4,000,000	7,000,000	'	'
Share Repurchase Program [Line Items]	'	'	'	'	'
Value of shares repurchased	'	2,000,000,000	'	'	'
Remaining authorization under share repurchase program	'	3,430,000,000	'	'	'
Open Market Repurchase [Member]	'	'	'	'	'
Share Repurchase Program [Line Items]	'	'	'	'	'
Class B Common Stock repurchased under repurchase program (shares)	'	7.9	'	'	'
Value of shares repurchased	'	500,000,000	'	'	'
Accelerated Share Repurchase [Member]	'	'	'	'	'
Share Repurchase Program [Line Items]	'	'	'	'	'
Class B Common Stock repurchased under repurchase program (shares)	'	18.6	'	'	'
Value of shares repurchased	'	1,500,000,000	'	'	'
ASR settlement (shares)	4.9	'	'	'	'
Cumulative Translation Adjustments [Member]	'	'	'	'	'
Accumulated Other Comprehensive Income Loss [Line Items]	'	'	'	'	'
Accumulated other comprehensive income (loss)	'	182,000,000	'	187,000,000	'
Other comprehensive income (loss) before reclassifications	'	-5,000,000	'	'	'
Reclassifications to net earnings	'	0	'	'	'
Net other comprehensive income (loss)	'	-5,000,000	'	'	'
Net Actuarial Gain (Loss) and Prior Service Cost [Member]	'	'	'	'	'
Accumulated Other Comprehensive Income Loss [Line Items]	'	'	'	'	'
Accumulated other comprehensive income (loss)	'	-728,000,000	'	-735,000,000	'
Other comprehensive income (loss) before reclassifications	'	0	'	'	'
Reclassifications to net earnings	'	7,000,000	'	'	'
Net other comprehensive income (loss)	'	7,000,000	'	'	'
Unrealized Gain (Loss) on Securities [Member]	'	'	'	'	'
Accumulated Other Comprehensive Income Loss [Line Items]	'	'	'	'	'
Accumulated other comprehensive income (loss)	'	3,000,000	'	3,000,000	'
Other comprehensive income (loss) before reclassifications	'	0	'	'	'
Reclassifications to net earnings	'	0	'	'	'
Net other comprehensive income (loss)	'	0	'	'	'
Continuing Operations [Member] | Cumulative Translation Adjustments [Member]	'	'	'	'	'
Accumulated Other Comprehensive Income Loss [Line Items]	'	'	'	'	'
Accumulated other comprehensive income (loss)	'	'	196,000,000	'	192,000,000
Other comprehensive income (loss) before reclassifications	'	'	4,000,000	'	'
Reclassifications to net earnings	'	'	0	'	'
Net other comprehensive income (loss)	'	'	4,000,000	'	'
Continuing Operations [Member] | Net Actuarial Gain (Loss) and Prior Service Cost [Member]	'	'	'	'	'
Accumulated Other Comprehensive Income Loss [Line Items]	'	'	'	'	'
Accumulated other comprehensive income (loss)	'	'	-937,000,000	'	-948,000,000
Other comprehensive income (loss) before reclassifications	'	'	0	'	'
Reclassifications to net earnings	'	'	11,000,000	'	'
Net other comprehensive income (loss)	'	'	11,000,000	'	'
Continuing Operations [Member] | Unrealized Gain (Loss) on Securities [Member]	'	'	'	'	'
Accumulated Other Comprehensive Income Loss [Line Items]	'	'	'	'	'
Accumulated other comprehensive income (loss)	'	'	3,000,000	'	2,000,000
Other comprehensive income (loss) before reclassifications	'	'	1,000,000	'	'
Reclassifications to net earnings	'	'	0	'	'
Net other comprehensive income (loss)	'	'	1,000,000	'	'
Discontinued Operations [Member]	'	'	'	'	'
Accumulated Other Comprehensive Income Loss [Line Items]	'	'	'	'	'
Accumulated other comprehensive income (loss)	'	'	172,000,000	'	185,000,000
Other comprehensive income (loss) before reclassifications	'	'	-13,000,000	'	'
Reclassifications to net earnings	'	'	0	'	'
Net other comprehensive income (loss)	'	'	($13,000,000)	'	'

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Income Taxes Details [Abstract]	'	'
Provision for income taxes	$242	$234
Effective tax rate	33.60%	33.20%

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (USD $)	12 Months Ended			3 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Mar. 31, 2014	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013
				Asbestos Claims [Member]	Asbestos Claims [Member]	Asbestos Claims [Member]
				claims	claims	claims
Guarantees [Abstract]	'	'	'	'	'	'
Exposure under guarantee	'	'	$275	'	'	'
Estimated fair value of guarantees	40	'	40	'	'	'
Commitments and Contingencies [Line Items]	'	'	'	'	'	'
Outstanding letters of credit and surety bonds	'	'	331	'	'	'
Number of pending asbestos claims	'	'	'	45,270	45,150	46,070
Number of new asbestos claims	'	'	'	910	'	'
Number of asbestos claims closed or moved to inactive docket	'	'	'	790	'	'
Costs for settlement and defense of asbestos claims, net of insurance recoveries and tax benefits	$29	$21	'	'	'	'

Restructuring_Charges_Details

Restructuring Charges (Details) (USD $)	3 Months Ended	12 Months Ended	15 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014
Restructuring And Related Cost [Line Items]	'	'	'
Restructuring charges	'	$20	'
Payments to settle restructuring reserves	7	'	12
Severance Costs [Member]	'	'	'
Restructuring And Related Cost [Line Items]	'	'	'
Restructuring charges	'	14	'
Payments to settle restructuring reserves	'	'	8
Contract Termination And Other Associated Costs [Member]	'	'	'
Restructuring And Related Cost [Line Items]	'	'	'
Restructuring charges	'	6	'
Payments to settle restructuring reserves	'	'	$4

Restructuring_Charges_Rollforw

Restructuring Charges (Rollforward) (Details) (USD $)	3 Months Ended	15 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2014
Restructuring reserve rollforward	'	'
Restructuring reserve, beginning balance	$15	'
Payments to settle restructuring reserves	-7	-12
Restructuring reserve, ending balance	8	8
Operating Segments [Member] | Entertainment Segment [Member]	'	'
Restructuring reserve rollforward	'	'
Restructuring reserve, beginning balance	8	'
Payments to settle restructuring reserves	-4	'
Restructuring reserve, ending balance	4	4
Operating Segments [Member] | Cable Networks Segment [Member]	'	'
Restructuring reserve rollforward	'	'
Restructuring reserve, beginning balance	1	'
Payments to settle restructuring reserves	0	'
Restructuring reserve, ending balance	1	1
Operating Segments [Member] | Publishing Segment [Member]	'	'
Restructuring reserve rollforward	'	'
Restructuring reserve, beginning balance	1	'
Payments to settle restructuring reserves	0	'
Restructuring reserve, ending balance	1	1
Operating Segments [Member] | Local Broadcasting Segment [Member]	'	'
Restructuring reserve rollforward	'	'
Restructuring reserve, beginning balance	4	'
Payments to settle restructuring reserves	-2	'
Restructuring reserve, ending balance	2	2
Corporate [Member]	'	'
Restructuring reserve rollforward	'	'
Restructuring reserve, beginning balance	1	'
Payments to settle restructuring reserves	-1	'
Restructuring reserve, ending balance	$0	$0

Financial_Instruments_and_Fair2

Financial Instruments and Fair Value Measurements (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Assets:	'	'
Investments	$79,000,000	$83,000,000
Foreign currency hedges	2,000,000	3,000,000
Total Assets	81,000,000	86,000,000
Liabilities:	'	'
Deferred compensation	252,000,000	268,000,000
Guarantees	40,000,000	40,000,000
Foreign currency hedges	3,000,000	4,000,000
Total Liabilities	295,000,000	312,000,000
Fair Value Disclosure Debt [Line Items]	'	'
Carrying value of long-term debt	'	5,940,000,000
CBS Corporation Excluding Outdoor Americas [Member]	'	'
Fair Value Disclosure Debt [Line Items]	'	'
Carrying value of senior debt	5,860,000,000	5,861,000,000
Carrying value of long-term debt	5,850,000,000	5,940,000,000
Outdoor Americas Inc [Member]	'	'
Fair Value Disclosure Debt [Line Items]	'	'
Carrying value of senior debt	800,000,000	'
Carrying value of long-term debt	1,598,000,000	0
Senior Debt [Member] | CBS Corporation Excluding Outdoor Americas [Member]	'	'
Fair Value Disclosure Debt [Line Items]	'	'
Fair value of debt	6,910,000,000	6,690,000,000
Term Loan And Senior Notes [Member] | Outdoor Americas Inc [Member]	'	'
Fair Value Disclosure Debt [Line Items]	'	'
Fair value of debt	1,630,000,000	'
Carrying value of long-term debt	1,600,000,000	'
Level 1 [Member]	'	'
Assets:	'	'
Investments	79,000,000	83,000,000
Foreign currency hedges	0	0
Total Assets	79,000,000	83,000,000
Liabilities:	'	'
Deferred compensation	0	0
Guarantees	0	0
Foreign currency hedges	0	0
Total Liabilities	0	0
Level 2 [Member]	'	'
Assets:	'	'
Investments	0	0
Foreign currency hedges	2,000,000	3,000,000
Total Assets	2,000,000	3,000,000
Liabilities:	'	'
Deferred compensation	252,000,000	268,000,000
Guarantees	0	0
Foreign currency hedges	3,000,000	4,000,000
Total Liabilities	255,000,000	272,000,000
Level 3 [Member]	'	'
Assets:	'	'
Investments	0	0
Foreign currency hedges	0	0
Total Assets	0	0
Liabilities:	'	'
Deferred compensation	0	0
Guarantees	40,000,000	40,000,000
Foreign currency hedges	0	0
Total Liabilities	$40,000,000	$40,000,000

Reportable_Segments_Details

Reportable Segments (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Reportable Segments Details [Abstract]	'	'	'
Interest expense	($106)	($95)	'
Interest income	3	2	'
Other items, net	5	-2	'
Earnings from continuing operations before income taxes and equity in loss of investee companies	720	705	'
(Provision) benefit for income taxes	-242	-234	'
Equity in loss of investee companies, net of tax	-10	-8	'
Net earnings from continuing operations	468	463	'
Net loss discontinued operations, net of tax	0	-20	'
Net earnings	468	443	'
Reportable Segments [Line Items]	'	'	'
Revenues	3,856	4,040	'
Segment OIBDA	930	916	'
Operating income (loss)	818	800	'
Depreciation and amortization	112	116	'
Stock-based compensation	42	60	'
Capital expenditures	36	34	'
Assets	26,115	'	26,387
Operating Segments [Member] | Entertainment Segment [Member]	'	'	'
Reportable Segments [Line Items]	'	'	'
Revenues	2,303	2,539	'
Segment OIBDA	457	480	'
Operating income (loss)	420	440	'
Depreciation and amortization	37	40	'
Stock-based compensation	14	15	'
Capital expenditures	17	19	'
Assets	9,586	'	9,657
Operating Segments [Member] | Cable Networks Segment [Member]	'	'	'
Reportable Segments [Line Items]	'	'	'
Revenues	537	478	'
Segment OIBDA	259	231	'
Operating income (loss)	254	227	'
Depreciation and amortization	5	4	'
Stock-based compensation	2	2	'
Capital expenditures	2	2	'
Assets	2,018	'	1,968
Operating Segments [Member] | Publishing Segment [Member]	'	'	'
Reportable Segments [Line Items]	'	'	'
Revenues	153	171	'
Segment OIBDA	13	12	'
Operating income (loss)	11	10	'
Depreciation and amortization	2	2	'
Stock-based compensation	1	1	'
Capital expenditures	0	0	'
Assets	891	'	1,026
Operating Segments [Member] | Local Broadcasting Segment [Member]	'	'	'
Reportable Segments [Line Items]	'	'	'
Revenues	626	638	'
Segment OIBDA	200	199	'
Operating income (loss)	179	176	'
Depreciation and amortization	21	23	'
Stock-based compensation	7	7	'
Capital expenditures	8	6	'
Assets	9,541	'	9,600
Operating Segments [Member] | Outdoor Americas Segment [Member]	'	'	'
Reportable Segments [Line Items]	'	'	'
Revenues	288	281	'
Segment OIBDA	69	74	'
Operating income (loss)	28	32	'
Depreciation and amortization	41	42	'
Stock-based compensation	2	2	'
Capital expenditures	8	6	'
Assets	3,375	'	3,342
Corporate [Member]	'	'	'
Reportable Segments [Line Items]	'	'	'
Segment OIBDA	-68	-80	'
Operating income (loss)	-74	-85	'
Depreciation and amortization	6	5	'
Stock-based compensation	16	33	'
Capital expenditures	1	1	'
Assets	595	'	676
Intersegment Eliminations [Member]	'	'	'
Reportable Segments [Line Items]	'	'	'
Revenues	-51	-67	'
Intersegment Eliminations [Member] | Entertainment Segment [Member]	'	'	'
Reportable Segments [Line Items]	'	'	'
Revenues	-46	-62	'
Intersegment Eliminations [Member] | Local Broadcasting Segment [Member]	'	'	'
Reportable Segments [Line Items]	'	'	'
Revenues	-3	-3	'
Intersegment Eliminations [Member] | Outdoor Americas Segment [Member]	'	'	'
Reportable Segments [Line Items]	'	'	'
Revenues	-2	-2	'
Discontinued Operations [Member]	'	'	'
Reportable Segments [Line Items]	'	'	'
Assets	$109	'	$118

Condensed_Consolidating_Financ2

Condensed Consolidating Financial Statements (Details) (USD $)	1 Months Ended	3 Months Ended
	Apr. 30, 2014	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Condensed Consolidating Statement Of Operations [Abstract]	'	'	'	'	'
Revenues	'	$3,856,000,000	$4,040,000,000	'	'
Expenses:	'	'	'	'	'
Operating	'	2,284,000,000	2,474,000,000	'	'
Selling, general and administrative	'	642,000,000	650,000,000	'	'
Depreciation and amortization	'	112,000,000	116,000,000	'	'
Total expenses	'	3,038,000,000	3,240,000,000	'	'
Operating income (loss)	'	818,000,000	800,000,000	'	'
Interest (expense) income, net	'	-103,000,000	-93,000,000	'	'
Other items, net	'	5,000,000	-2,000,000	'	'
Earnings (loss) from continuing operations before income taxes and equity in earnings (loss) of investee companies	'	720,000,000	705,000,000	'	'
(Provision) benefit for income taxes	'	-242,000,000	-234,000,000	'	'
Equity in earnings (loss) of investee companies, net of tax	'	-10,000,000	-8,000,000	'	'
Net earnings from continuing operations	'	468,000,000	463,000,000	'	'
Net loss discontinued operations, net of tax	'	0	-20,000,000	'	'
Net earnings	'	468,000,000	443,000,000	'	'
Comprehensive income (loss)	'	470,000,000	446,000,000	'	'
Assets [Abstract]	'	'	'	'	'
Cash and cash equivalents	'	311,000,000	409,000,000	'	'
Receivables, net	'	3,301,000,000	'	3,415,000,000	'
Programming and other inventory (Note 5)	'	541,000,000	'	772,000,000	'
Prepaid expenses and other current assets	'	924,000,000	'	786,000,000	'
Total current assets	'	5,077,000,000	'	5,370,000,000	'
Property and equipment	'	5,003,000,000	'	5,023,000,000	'
Less accumulated depreciation and amortization	'	2,824,000,000	'	2,787,000,000	'
Net property and equipment	'	2,179,000,000	'	2,236,000,000	'
Programming and other inventory (Note 5)	'	1,635,000,000	'	1,697,000,000	'
Goodwill	'	8,559,000,000	'	8,562,000,000	'
Intangible assets	'	6,407,000,000	'	6,430,000,000	'
Investments in consolidated subsidiaries	'	0	'	0	'
Other assets	'	2,258,000,000	'	2,092,000,000	'
Intercompany	'	0	'	0	'
Total Assets	'	26,115,000,000	'	26,387,000,000	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Accounts payable	'	223,000,000	'	371,000,000	'
Participants' share and royalties payable	'	947,000,000	'	1,008,000,000	'
Program rights	'	492,000,000	'	398,000,000	'
Commercial paper	'	440,000,000	'	475,000,000	'
Current portion of long-term debt (Note 7)	'	106,000,000	'	21,000,000	'
Accrued expenses and other current liabilities	'	1,864,000,000	'	1,934,000,000	'
Total current liabilities	'	4,072,000,000	'	4,207,000,000	'
Long-term debt	'	'	'	5,940,000,000	'
Other liabilities	'	6,128,000,000	'	6,274,000,000	'
Intercompany	'	0	'	0	'
Stockholders' Equity	'	'	'	'	'
Preferred Stock	'	0	'	0	'
Common stock	'	1,000,000	'	1,000,000	'
Additional paid-in capital	'	43,225,000,000	'	43,474,000,000	'
Retained earnings (deficit)	'	-24,422,000,000	'	-24,890,000,000	'
Accumulated other comprehensive income (loss)	'	-543,000,000	-566,000,000	-545,000,000	-569,000,000
Stockholders' equity including treasury stock	'	18,261,000,000	'	18,040,000,000	'
Less treasury stock, at cost	'	9,794,000,000	'	8,074,000,000	'
Total Stockholders' Equity	'	8,467,000,000	'	9,966,000,000	'
Total Liabilities and Stockholders' Equity	'	26,115,000,000	'	26,387,000,000	'
Condensed Consolidating Statement Of Cash Flows [Abstract]	'	'	'	'	'
Net cash flow provided by (used for) operating activities	'	501,000,000	587,000,000	'	'
Investing Activities:	'	'	'	'	'
Acquisitions, net of cash acquired	'	-1,000,000	-9,000,000	'	'
Capital expenditures	'	-36,000,000	-34,000,000	'	'
Investments in and advances to investee companies	'	-39,000,000	-30,000,000	'	'
Proceeds from sale of investments	'	6,000,000	12,000,000	'	'
Proceeds from dispositions	'	6,000,000	11,000,000	'	'
Net cash flow provided by (used for) investing activities from continuing operations	'	-64,000,000	-50,000,000	'	'
Net cash flow used for investing activities from discontinued operations	'	-1,000,000	-4,000,000	'	'
Net cash flow provided by (used for) investing activities	'	-65,000,000	-54,000,000	'	'
Financing Activities:	'	'	'	'	'
(Repayments of) proceeds from short-term debt borrowings, net	'	-35,000,000	550,000,000	'	'
Proceeds from CBS Outdoor debt borrowings, net of financing fees	'	1,570,000,000	0	'	'
Payment of capital lease obligations	'	-4,000,000	-4,000,000	'	'
Payment of contingent consideration	'	0	-30,000,000	'	'
Dividends	-69,000,000	-75,000,000	-81,000,000	'	'
Purchase of Company common stock	'	-2,032,000,000	-1,289,000,000	'	'
Payment of payroll taxes in lieu of issuing shares for stock-based compensation	'	-125,000,000	-117,000,000	'	'
Proceeds from exercise of stock options	'	76,000,000	58,000,000	'	'
Excess tax benefit from stock-based compensation	'	103,000,000	85,000,000	'	'
Other financing activities	'	0	-4,000,000	'	'
Increase (decrease) in intercompany payables	'	0	0	'	'
Net cash flow used for financing activities	'	-522,000,000	-832,000,000	'	'
Net increase (decrease) in cash and cash equivalents	'	-86,000,000	-299,000,000	'	'
Cash and cash equivalents at beginning of period	311,000,000	397,000,000	708,000,000	'	'
Cash and cash equivalents at end of period	'	311,000,000	409,000,000	'	'
CBS Corporation Excluding Outdoor Americas [Member]	'	'	'	'	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Long-term debt	'	5,850,000,000	'	'	'
Outdoor Americas Inc [Member]	'	'	'	'	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Long-term debt	'	1,598,000,000	'	'	'
Consolidations eliminations [Member]	'	'	'	'	'
Condensed Consolidating Statement Of Operations [Abstract]	'	'	'	'	'
Revenues	'	0	0	'	'
Expenses:	'	'	'	'	'
Operating	'	0	0	'	'
Selling, general and administrative	'	0	0	'	'
Depreciation and amortization	'	0	0	'	'
Total expenses	'	0	0	'	'
Operating income (loss)	'	0	0	'	'
Interest (expense) income, net	'	0	0	'	'
Other items, net	'	0	0	'	'
Earnings (loss) from continuing operations before income taxes and equity in earnings (loss) of investee companies	'	0	0	'	'
(Provision) benefit for income taxes	'	0	0	'	'
Equity in earnings (loss) of investee companies, net of tax	'	-914,000,000	-808,000,000	'	'
Net earnings from continuing operations	'	'	-808,000,000	'	'
Net loss discontinued operations, net of tax	'	'	0	'	'
Net earnings	'	-914,000,000	-808,000,000	'	'
Comprehensive income (loss)	'	-910,000,000	-800,000,000	'	'
Assets [Abstract]	'	'	'	'	'
Cash and cash equivalents	'	0	0	'	'
Receivables, net	'	0	'	0	'
Programming and other inventory (Note 5)	'	0	'	0	'
Prepaid expenses and other current assets	'	-24,000,000	'	-26,000,000	'
Total current assets	'	-24,000,000	'	-26,000,000	'
Property and equipment	'	0	'	0	'
Less accumulated depreciation and amortization	'	0	'	0	'
Net property and equipment	'	0	'	0	'
Programming and other inventory (Note 5)	'	0	'	0	'
Goodwill	'	0	'	0	'
Intangible assets	'	0	'	0	'
Investments in consolidated subsidiaries	'	-51,775,000,000	'	-50,865,000,000	'
Other assets	'	0	'	0	'
Intercompany	'	-23,624,000,000	'	-21,653,000,000	'
Total Assets	'	-75,423,000,000	'	-72,544,000,000	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Accounts payable	'	0	'	0	'
Participants' share and royalties payable	'	0	'	0	'
Program rights	'	0	'	0	'
Commercial paper	'	0	'	0	'
Current portion of long-term debt (Note 7)	'	0	'	0	'
Accrued expenses and other current liabilities	'	-24,000,000	'	-26,000,000	'
Total current liabilities	'	-24,000,000	'	-26,000,000	'
Long-term debt	'	'	'	0	'
Other liabilities	'	0	'	0	'
Intercompany	'	-23,624,000,000	'	-21,653,000,000	'
Stockholders' Equity	'	'	'	'	'
Preferred Stock	'	-126,000,000	'	-126,000,000	'
Common stock	'	-1,076,000,000	'	-1,076,000,000	'
Additional paid-in capital	'	-61,678,000,000	'	-61,678,000,000	'
Retained earnings (deficit)	'	6,086,000,000	'	7,000,000,000	'
Accumulated other comprehensive income (loss)	'	-112,000,000	'	-116,000,000	'
Stockholders' equity including treasury stock	'	-56,906,000,000	'	-55,996,000,000	'
Less treasury stock, at cost	'	-5,131,000,000	'	-5,131,000,000	'
Total Stockholders' Equity	'	-51,775,000,000	'	-50,865,000,000	'
Total Liabilities and Stockholders' Equity	'	-75,423,000,000	'	-72,544,000,000	'
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 sale of investments	'	0	0	'	'
Proceeds from dispositions	'	0	0	'	'
Net cash flow provided by (used for) investing activities from continuing operations	'	0	0	'	'
Net cash flow used for investing activities from discontinued operations	'	0	0	'	'
Net cash flow provided by (used for) investing activities	'	0	0	'	'
Financing Activities:	'	'	'	'	'
(Repayments of) proceeds from short-term debt borrowings, net	'	0	0	'	'
Proceeds from CBS Outdoor debt borrowings, net of financing fees	'	0	'	'	'
Payment of capital lease obligations	'	0	0	'	'
Payment of contingent consideration	'	'	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	'	'
Other financing activities	'	'	0	'	'
Increase (decrease) in intercompany payables	'	0	0	'	'
Net cash flow used for financing activities	'	0	0	'	'
Net increase (decrease) in cash and cash equivalents	'	0	0	'	'
Cash and cash equivalents at beginning of period	'	0	0	'	'
Cash and cash equivalents at end of period	'	0	0	'	'
Consolidations eliminations [Member] | CBS Corporation Excluding Outdoor Americas [Member]	'	'	'	'	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Long-term debt	'	0	'	'	'
Consolidations eliminations [Member] | Outdoor Americas Inc [Member]	'	'	'	'	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Long-term debt	'	0	'	'	'
CBS Corp. [Member]	'	'	'	'	'
Condensed Consolidating Statement Of Operations [Abstract]	'	'	'	'	'
Revenues	'	33,000,000	35,000,000	'	'
Expenses:	'	'	'	'	'
Operating	'	16,000,000	17,000,000	'	'
Selling, general and administrative	'	15,000,000	17,000,000	'	'
Depreciation and amortization	'	1,000,000	2,000,000	'	'
Total expenses	'	32,000,000	36,000,000	'	'
Operating income (loss)	'	1,000,000	-1,000,000	'	'
Interest (expense) income, net	'	-114,000,000	-115,000,000	'	'
Other items, net	'	0	-1,000,000	'	'
Earnings (loss) from continuing operations before income taxes and equity in earnings (loss) of investee companies	'	-113,000,000	-117,000,000	'	'
(Provision) benefit for income taxes	'	39,000,000	40,000,000	'	'
Equity in earnings (loss) of investee companies, net of tax	'	542,000,000	520,000,000	'	'
Net earnings from continuing operations	'	'	443,000,000	'	'
Net loss discontinued operations, net of tax	'	'	0	'	'
Net earnings	'	468,000,000	443,000,000	'	'
Comprehensive income (loss)	'	470,000,000	446,000,000	'	'
Assets [Abstract]	'	'	'	'	'
Cash and cash equivalents	'	60,000,000	46,000,000	'	'
Receivables, net	'	23,000,000	'	30,000,000	'
Programming and other inventory (Note 5)	'	4,000,000	'	4,000,000	'
Prepaid expenses and other current assets	'	117,000,000	'	179,000,000	'
Total current assets	'	204,000,000	'	293,000,000	'
Property and equipment	'	38,000,000	'	37,000,000	'
Less accumulated depreciation and amortization	'	11,000,000	'	9,000,000	'
Net property and equipment	'	27,000,000	'	28,000,000	'
Programming and other inventory (Note 5)	'	4,000,000	'	5,000,000	'
Goodwill	'	98,000,000	'	98,000,000	'
Intangible assets	'	0	'	0	'
Investments in consolidated subsidiaries	'	40,989,000,000	'	40,450,000,000	'
Other assets	'	87,000,000	'	89,000,000	'
Intercompany	'	0	'	0	'
Total Assets	'	41,409,000,000	'	40,963,000,000	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Accounts payable	'	1,000,000	'	1,000,000	'
Participants' share and royalties payable	'	0	'	0	'
Program rights	'	5,000,000	'	5,000,000	'
Commercial paper	'	440,000,000	'	475,000,000	'
Current portion of long-term debt (Note 7)	'	90,000,000	'	5,000,000	'
Accrued expenses and other current liabilities	'	490,000,000	'	361,000,000	'
Total current liabilities	'	1,026,000,000	'	847,000,000	'
Long-term debt	'	'	'	5,791,000,000	'
Other liabilities	'	2,587,000,000	'	2,706,000,000	'
Intercompany	'	23,624,000,000	'	21,653,000,000	'
Stockholders' Equity	'	'	'	'	'
Preferred Stock	'	0	'	0	'
Common stock	'	1,000,000	'	1,000,000	'
Additional paid-in capital	'	43,225,000,000	'	43,474,000,000	'
Retained earnings (deficit)	'	-24,422,000,000	'	-24,890,000,000	'
Accumulated other comprehensive income (loss)	'	-543,000,000	'	-545,000,000	'
Stockholders' equity including treasury stock	'	18,261,000,000	'	18,040,000,000	'
Less treasury stock, at cost	'	9,794,000,000	'	8,074,000,000	'
Total Stockholders' Equity	'	8,467,000,000	'	9,966,000,000	'
Total Liabilities and Stockholders' Equity	'	41,409,000,000	'	40,963,000,000	'
Condensed Consolidating Statement Of Cash Flows [Abstract]	'	'	'	'	'
Net cash flow provided by (used for) operating activities	'	-81,000,000	-131,000,000	'	'
Investing Activities:	'	'	'	'	'
Acquisitions, net of cash acquired	'	0	0	'	'
Capital expenditures	'	0	0	'	'
Investments in and advances to investee companies	'	0	0	'	'
Proceeds from sale of investments	'	5,000,000	10,000,000	'	'
Proceeds from dispositions	'	0	0	'	'
Net cash flow provided by (used for) investing activities from continuing operations	'	5,000,000	10,000,000	'	'
Net cash flow used for investing activities from discontinued operations	'	0	0	'	'
Net cash flow provided by (used for) investing activities	'	5,000,000	10,000,000	'	'
Financing Activities:	'	'	'	'	'
(Repayments of) proceeds from short-term debt borrowings, net	'	-35,000,000	550,000,000	'	'
Proceeds from CBS Outdoor debt borrowings, net of financing fees	'	0	'	'	'
Payment of capital lease obligations	'	0	0	'	'
Payment of contingent consideration	'	'	0	'	'
Dividends	'	-75,000,000	-81,000,000	'	'
Purchase of Company common stock	'	-2,032,000,000	-1,289,000,000	'	'
Payment of payroll taxes in lieu of issuing shares for stock-based compensation	'	-125,000,000	-117,000,000	'	'
Proceeds from exercise of stock options	'	76,000,000	58,000,000	'	'
Excess tax benefit from stock-based compensation	'	103,000,000	85,000,000	'	'
Other financing activities	'	'	-4,000,000	'	'
Increase (decrease) in intercompany payables	'	2,144,000,000	711,000,000	'	'
Net cash flow used for financing activities	'	56,000,000	-87,000,000	'	'
Net increase (decrease) in cash and cash equivalents	'	-20,000,000	-208,000,000	'	'
Cash and cash equivalents at beginning of period	'	80,000,000	254,000,000	'	'
Cash and cash equivalents at end of period	'	60,000,000	46,000,000	'	'
CBS Corp. [Member] | CBS Corporation Excluding Outdoor Americas [Member]	'	'	'	'	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Long-term debt	'	5,705,000,000	'	'	'
CBS Corp. [Member] | Outdoor Americas Inc [Member]	'	'	'	'	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Long-term debt	'	0	'	'	'
CBS Operations Inc. [Member]	'	'	'	'	'
Condensed Consolidating Statement Of Operations [Abstract]	'	'	'	'	'
Revenues	'	3,000,000	3,000,000	'	'
Expenses:	'	'	'	'	'
Operating	'	1,000,000	2,000,000	'	'
Selling, general and administrative	'	66,000,000	77,000,000	'	'
Depreciation and amortization	'	4,000,000	4,000,000	'	'
Total expenses	'	71,000,000	83,000,000	'	'
Operating income (loss)	'	-68,000,000	-80,000,000	'	'
Interest (expense) income, net	'	-93,000,000	-89,000,000	'	'
Other items, net	'	0	3,000,000	'	'
Earnings (loss) from continuing operations before income taxes and equity in earnings (loss) of investee companies	'	-161,000,000	-166,000,000	'	'
(Provision) benefit for income taxes	'	56,000,000	57,000,000	'	'
Equity in earnings (loss) of investee companies, net of tax	'	372,000,000	288,000,000	'	'
Net earnings from continuing operations	'	'	179,000,000	'	'
Net loss discontinued operations, net of tax	'	'	0	'	'
Net earnings	'	267,000,000	179,000,000	'	'
Comprehensive income (loss)	'	266,000,000	186,000,000	'	'
Assets [Abstract]	'	'	'	'	'
Cash and cash equivalents	'	1,000,000	1,000,000	'	'
Receivables, net	'	2,000,000	'	2,000,000	'
Programming and other inventory (Note 5)	'	2,000,000	'	2,000,000	'
Prepaid expenses and other current assets	'	19,000,000	'	18,000,000	'
Total current assets	'	24,000,000	'	23,000,000	'
Property and equipment	'	138,000,000	'	137,000,000	'
Less accumulated depreciation and amortization	'	86,000,000	'	83,000,000	'
Net property and equipment	'	52,000,000	'	54,000,000	'
Programming and other inventory (Note 5)	'	0	'	0	'
Goodwill	'	62,000,000	'	62,000,000	'
Intangible assets	'	0	'	0	'
Investments in consolidated subsidiaries	'	10,786,000,000	'	10,415,000,000	'
Other assets	'	21,000,000	'	18,000,000	'
Intercompany	'	3,026,000,000	'	3,230,000,000	'
Total Assets	'	13,971,000,000	'	13,802,000,000	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Accounts payable	'	4,000,000	'	8,000,000	'
Participants' share and royalties payable	'	0	'	0	'
Program rights	'	2,000,000	'	2,000,000	'
Commercial paper	'	0	'	0	'
Current portion of long-term debt (Note 7)	'	0	'	0	'
Accrued expenses and other current liabilities	'	208,000,000	'	293,000,000	'
Total current liabilities	'	214,000,000	'	303,000,000	'
Long-term debt	'	'	'	0	'
Other liabilities	'	295,000,000	'	303,000,000	'
Intercompany	'	0	'	0	'
Stockholders' Equity	'	'	'	'	'
Preferred Stock	'	0	'	0	'
Common stock	'	123,000,000	'	123,000,000	'
Additional paid-in capital	'	0	'	0	'
Retained earnings (deficit)	'	13,681,000,000	'	13,414,000,000	'
Accumulated other comprehensive income (loss)	'	-11,000,000	'	-10,000,000	'
Stockholders' equity including treasury stock	'	13,793,000,000	'	13,527,000,000	'
Less treasury stock, at cost	'	331,000,000	'	331,000,000	'
Total Stockholders' Equity	'	13,462,000,000	'	13,196,000,000	'
Total Liabilities and Stockholders' Equity	'	13,971,000,000	'	13,802,000,000	'
Condensed Consolidating Statement Of Cash Flows [Abstract]	'	'	'	'	'
Net cash flow provided by (used for) operating activities	'	-147,000,000	-103,000,000	'	'
Investing Activities:	'	'	'	'	'
Acquisitions, net of cash acquired	'	0	0	'	'
Capital expenditures	'	-1,000,000	-1,000,000	'	'
Investments in and advances to investee companies	'	0	0	'	'
Proceeds from sale of investments	'	1,000,000	1,000,000	'	'
Proceeds from dispositions	'	0	0	'	'
Net cash flow provided by (used for) investing activities from continuing operations	'	0	0	'	'
Net cash flow used for investing activities from discontinued operations	'	0	0	'	'
Net cash flow provided by (used for) investing activities	'	0	0	'	'
Financing Activities:	'	'	'	'	'
(Repayments of) proceeds from short-term debt borrowings, net	'	0	0	'	'
Proceeds from CBS Outdoor debt borrowings, net of financing fees	'	0	'	'	'
Payment of capital lease obligations	'	0	0	'	'
Payment of contingent consideration	'	'	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	'	'
Other financing activities	'	'	0	'	'
Increase (decrease) in intercompany payables	'	147,000,000	103,000,000	'	'
Net cash flow used for financing activities	'	147,000,000	103,000,000	'	'
Net increase (decrease) in cash and cash equivalents	'	0	0	'	'
Cash and cash equivalents at beginning of period	'	1,000,000	1,000,000	'	'
Cash and cash equivalents at end of period	'	1,000,000	1,000,000	'	'
CBS Operations Inc. [Member] | CBS Corporation Excluding Outdoor Americas [Member]	'	'	'	'	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Long-term debt	'	0	'	'	'
CBS Operations Inc. [Member] | Outdoor Americas Inc [Member]	'	'	'	'	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Long-term debt	'	0	'	'	'
Non-Guarantor Affiliates [Member]	'	'	'	'	'
Condensed Consolidating Statement Of Operations [Abstract]	'	'	'	'	'
Revenues	'	3,820,000,000	4,002,000,000	'	'
Expenses:	'	'	'	'	'
Operating	'	2,267,000,000	2,455,000,000	'	'
Selling, general and administrative	'	561,000,000	556,000,000	'	'
Depreciation and amortization	'	107,000,000	110,000,000	'	'
Total expenses	'	2,935,000,000	3,121,000,000	'	'
Operating income (loss)	'	885,000,000	881,000,000	'	'
Interest (expense) income, net	'	104,000,000	111,000,000	'	'
Other items, net	'	5,000,000	-4,000,000	'	'
Earnings (loss) from continuing operations before income taxes and equity in earnings (loss) of investee companies	'	994,000,000	988,000,000	'	'
(Provision) benefit for income taxes	'	-337,000,000	-331,000,000	'	'
Equity in earnings (loss) of investee companies, net of tax	'	-10,000,000	-8,000,000	'	'
Net earnings from continuing operations	'	'	649,000,000	'	'
Net loss discontinued operations, net of tax	'	'	-20,000,000	'	'
Net earnings	'	647,000,000	629,000,000	'	'
Comprehensive income (loss)	'	644,000,000	614,000,000	'	'
Assets [Abstract]	'	'	'	'	'
Cash and cash equivalents	'	250,000,000	362,000,000	'	'
Receivables, net	'	3,276,000,000	'	3,383,000,000	'
Programming and other inventory (Note 5)	'	535,000,000	'	766,000,000	'
Prepaid expenses and other current assets	'	812,000,000	'	615,000,000	'
Total current assets	'	4,873,000,000	'	5,080,000,000	'
Property and equipment	'	4,827,000,000	'	4,849,000,000	'
Less accumulated depreciation and amortization	'	2,727,000,000	'	2,695,000,000	'
Net property and equipment	'	2,100,000,000	'	2,154,000,000	'
Programming and other inventory (Note 5)	'	1,631,000,000	'	1,692,000,000	'
Goodwill	'	8,399,000,000	'	8,402,000,000	'
Intangible assets	'	6,407,000,000	'	6,430,000,000	'
Investments in consolidated subsidiaries	'	0	'	0	'
Other assets	'	2,150,000,000	'	1,985,000,000	'
Intercompany	'	20,598,000,000	'	18,423,000,000	'
Total Assets	'	46,158,000,000	'	44,166,000,000	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Accounts payable	'	218,000,000	'	362,000,000	'
Participants' share and royalties payable	'	947,000,000	'	1,008,000,000	'
Program rights	'	485,000,000	'	391,000,000	'
Commercial paper	'	0	'	0	'
Current portion of long-term debt (Note 7)	'	16,000,000	'	16,000,000	'
Accrued expenses and other current liabilities	'	1,190,000,000	'	1,306,000,000	'
Total current liabilities	'	2,856,000,000	'	3,083,000,000	'
Long-term debt	'	'	'	149,000,000	'
Other liabilities	'	3,246,000,000	'	3,265,000,000	'
Intercompany	'	0	'	0	'
Stockholders' Equity	'	'	'	'	'
Preferred Stock	'	126,000,000	'	126,000,000	'
Common stock	'	953,000,000	'	953,000,000	'
Additional paid-in capital	'	61,678,000,000	'	61,678,000,000	'
Retained earnings (deficit)	'	-19,767,000,000	'	-20,414,000,000	'
Accumulated other comprehensive income (loss)	'	123,000,000	'	126,000,000	'
Stockholders' equity including treasury stock	'	43,113,000,000	'	42,469,000,000	'
Less treasury stock, at cost	'	4,800,000,000	'	4,800,000,000	'
Total Stockholders' Equity	'	38,313,000,000	'	37,669,000,000	'
Total Liabilities and Stockholders' Equity	'	46,158,000,000	'	44,166,000,000	'
Condensed Consolidating Statement Of Cash Flows [Abstract]	'	'	'	'	'
Net cash flow provided by (used for) operating activities	'	729,000,000	821,000,000	'	'
Investing Activities:	'	'	'	'	'
Acquisitions, net of cash acquired	'	-1,000,000	-9,000,000	'	'
Capital expenditures	'	-35,000,000	-33,000,000	'	'
Investments in and advances to investee companies	'	-39,000,000	-30,000,000	'	'
Proceeds from sale of investments	'	0	1,000,000	'	'
Proceeds from dispositions	'	6,000,000	11,000,000	'	'
Net cash flow provided by (used for) investing activities from continuing operations	'	-69,000,000	-60,000,000	'	'
Net cash flow used for investing activities from discontinued operations	'	-1,000,000	-4,000,000	'	'
Net cash flow provided by (used for) investing activities	'	-70,000,000	-64,000,000	'	'
Financing Activities:	'	'	'	'	'
(Repayments of) proceeds from short-term debt borrowings, net	'	0	0	'	'
Proceeds from CBS Outdoor debt borrowings, net of financing fees	'	1,570,000,000	'	'	'
Payment of capital lease obligations	'	-4,000,000	-4,000,000	'	'
Payment of contingent consideration	'	'	-30,000,000	'	'
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	'	'
Other financing activities	'	'	0	'	'
Increase (decrease) in intercompany payables	'	-2,291,000,000	-814,000,000	'	'
Net cash flow used for financing activities	'	-725,000,000	-848,000,000	'	'
Net increase (decrease) in cash and cash equivalents	'	-66,000,000	-91,000,000	'	'
Cash and cash equivalents at beginning of period	'	316,000,000	453,000,000	'	'
Cash and cash equivalents at end of period	'	250,000,000	362,000,000	'	'
Non-Guarantor Affiliates [Member] | CBS Corporation Excluding Outdoor Americas [Member]	'	'	'	'	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Long-term debt	'	145,000,000	'	'	'
Non-Guarantor Affiliates [Member] | Outdoor Americas Inc [Member]	'	'	'	'	'
Liablities and Stockholders' Equity [Abstract]	'	'	'	'	'
Long-term debt	'	$1,598,000,000	'	'	'