Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Dec. 31, 2013
Current Assets:
Cash and cash equivalents	$ 261,000,000	$ 368,000,000
Receivables, less allowances of $56 (2014) and $60 (2013)	3,002,000,000	3,234,000,000
Programming and other inventory (Note 4)	940,000,000	772,000,000
Deferred income tax assets, net	153,000,000	152,000,000
Prepaid income taxes	45,000,000	0
Prepaid expenses	127,000,000	109,000,000
Other current assets	325,000,000	384,000,000
Current assets of discontinued operations (Note 3)	539,000,000	351,000,000
Total current assets	5,392,000,000	5,370,000,000
Property and equipment	3,144,000,000	3,097,000,000
Less accumulated depreciation and amortization	1,720,000,000	1,624,000,000
Net property and equipment	1,424,000,000	1,473,000,000
Programming and other inventory (Note 4)	1,569,000,000	1,697,000,000
Goodwill	6,697,000,000	6,696,000,000
Intangible assets	6,049,000,000	6,064,000,000
Other assets	2,107,000,000	1,963,000,000
Assets of discontinued operations (Note 3)	3,078,000,000	3,124,000,000
Total Assets	26,316,000,000	26,387,000,000
Current Liabilities:
Accounts payable	148,000,000	286,000,000
Accrued compensation	210,000,000	376,000,000
Participants' share and royalties payable	948,000,000	1,008,000,000
Program rights	288,000,000	398,000,000
Deferred revenues	148,000,000	269,000,000
Income taxes payable	0	54,000,000
Commercial paper (Note 6)	381,000,000	475,000,000
Current portion of long-term debt (Note 6)	20,000,000	20,000,000
Accrued expenses and other current liabilities	947,000,000	1,067,000,000
Current liabilities of discontinued operations (Note 3)	231,000,000	254,000,000
Total current liabilities	3,321,000,000	4,207,000,000
Long-term debt (Note 6)	5,846,000,000	5,940,000,000
Pension and postretirement benefit obligations	1,294,000,000	1,327,000,000
Deferred income tax liabilities, net	1,436,000,000	1,314,000,000
Other liabilities	3,094,000,000	3,156,000,000
Liabilities of discontinued operations (Note 3)	2,051,000,000	477,000,000
Commitments and contingencies (Note 10)
Stockholders' Equity:
Common stock	1,000,000	1,000,000
Additional paid-in capital	43,990,000,000	43,474,000,000
Accumulated deficit	(23,983,000,000)	(24,890,000,000)
Accumulated other comprehensive loss (Note 8)	(523,000,000)	(545,000,000)
Stockholders' equity including treasury stock and noncontrolling interest	19,485,000,000	18,040,000,000
Less treasury stock, at cost; 282 (2014) and 244 (2013) Class B shares	10,484,000,000	8,074,000,000
Total CBS Corporation Stockholders' Equity	9,001,000,000	9,966,000,000
Equity attributable to noncontrolling interest	273,000,000	0
Total stockholders' equity	9,274,000,000	9,966,000,000
Total Liabilities and Stockholders' Equity	26,316,000,000	26,387,000,000
Class A Common Stock
Stockholders' Equity:
Common stock	0	0
Class B Common Stock
Stockholders' Equity:
Common stock	$ 1,000,000	$ 1,000,000