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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	12 Months Ended
Dec. 31, 2009	Dec. 31, 2008	Dec. 31, 2007
CONSOLIDATED STATEMENTS OF OPERATIONS
Revenues	$ 13,014.6	$ 13,950.4	$ 14,072.9
Expenses:
Operating	8,699.7	8,650.7	8,329.3
Selling, general and administrative	2,488.4	2,608.7	2,666.1
Restructuring charges (Note 4)	22.8	136.7
Impairment charges (Note 3)	210.0	14,181.4
Depreciation and amortization	582.3	531.6	455.7
Total expenses	12,003.2	26,109.1	11,451.1
Operating income (loss)	1,011.4	(12,158.7)	2,621.8
Interest expense	(542.0)	(546.6)	(570.9)
Interest income	6.0	42.2	116.1
Gain (loss) on early extinguishment of debt	(29.8)	8.4
Other items, net	(2.6)	79.6	(34.0)
Earnings (loss) from continuing operations before income taxes and equity in loss of investee companies	443.0	(12,575.1)	2,133.0
(Provision) benefit for income taxes	(182.8)	919.3	(821.5)
Equity in loss of investee companies, net of tax	(33.7)	(17.6)	(80.7)
Net earnings (loss) from continuing operations	226.5	(11,673.4)	1,230.8
Discontinued operations:
Loss from discontinued operations before income taxes			(17.0)
Benefit for income taxes			33.2
Net earnings from discontinued operations			16.2
Net earnings (loss)	$ 226.5	$ (11,673.4)	$ 1,247.0
Basic earnings (loss) per common share:
Net earnings (loss) from continuing operations (in dollars per share)	$ 0.34	$ (17.43)	$ 1.72
Net earnings from discontinued operations (in dollars per share)			0.02
Net earnings (loss) (in dollars per share)	0.34	(17.43)	1.75
Diluted earnings (loss) per common share:
Net earnings (loss) from continuing operations (in dollars per share)	0.33	(17.43)	1.70
Net earnings from discontinued operations (in dollars per share)			0.02
Net earnings (loss) (in dollars per share)	$ 0.33	$ (17.43)	$ 1.73
Weighted average number of common shares outstanding:
Basic (in shares)	673.6	669.8	713.8
Diluted (in shares)	682.9	669.8	721.9
Dividends per common share (in dollars per share)	$ 0.20	$ 1.06	$ 0.94

BANK FINANCING AND DEBT

12 Months Ended

Dec. 31, 2009

Notes to Consolidated Financial Statements

8) BANK FINANCING AND DEBT

Long-term debt consists of the following ^(a):



At December 31,		2009		2008

Notes payable to banks		$	2.0	$	4.3
7.70% Senior Notes due 2010			416.2		1,397.8
6.625% Senior Notes due 2011			949.1		948.4
8.625% Debentures due 2012			252.3		249.2
5.625% Senior Notes due 2012			593.9		590.2
8.20% Senior Notes due 2014			395.8		—
8.875% Notes due 2014			101.6		98.6
7.625% Senior Debentures due 2016			199.6		199.5
4.625% Senior Notes due 2018			333.1		337.0
8.875% Senior Notes due 2019			586.3		—
7.875% Debentures due 2023			224.1		224.1
7.125% Senior Notes due 2023 ^(b)			52.2		52.2
7.875% Senior Debentures due 2030			1,274.6		1,275.7
5.50% Senior Debentures due 2033			447.2		447.1
7.25% Senior Notes due 2051			335.0		335.0
6.750% Senior Notes due 2056			748.5		749.5
Other notes			.7		.2
Obligations under capital leases			105.2		120.8

Total debt ^(c)			7,017.4		7,029.6
	Less discontinued operations debt ^(d)		20.5		33.5

Total debt from continuing operations			6,996.9		6,996.1
	Less current portion		443.6		21.3

Total long-term debt from continuing operations, net of current portion		$	6,553.3	$	6,974.8

(a): Unless otherwise noted, the long-term debt instruments are issuances of CBS Corp. and are guaranteed by CBS Operations Inc.
(b): Issue of CBS Broadcasting Inc., a wholly owned subsidiary of CBS Corp., which is not guaranteed.
(c): At December 31, 2009 and December 31, 2008, the senior debt balances included (i) a net unamortized premium of $2.2 million and $23.3 million, respectively, and (ii) an increase in the carrying value of the debt relating to previously settled fair value hedges of $92.4 million and $88.0 million, respectively. The face value of the Company's total debt was $6.92 billion at December 31, 2009 and 2008.
(d): Included in "Liabilities of discontinued operations" on the Consolidated Balance Sheets.

In November 2009, prior to maturity, the Company settled $350.0 million notional amount of interest rate swaps outstanding and received $9.9 million in cash. In December 2008, prior to maturity, the Company settled $1.0 billion notional amount of interest rate swaps outstanding and received $88.4 million in cash. The increase in the carrying value of the debt attributable to the risk hedged by these interest rate swaps is being amortized as a reduction to interest expense over the term of the debt. The Company did not have any interest rate swaps outstanding at December 31, 2009 and 2008.

For the years ended December 31, 2009 and 2008, the following debt issuances and repurchases occurred:

Debt Issuances

June 2, 2009, $250.0 million 8.875% senior notes due 2019
May 13, 2009, $350.0 million 8.875% senior notes due 2019
May 13, 2009, $400.0 million 8.200% senior notes due 2014

Interest on the above debt instruments is paid semi-annually.

Debt Repurchases

During 2009, the Company repurchased $978.3 million of its 7.70% senior notes due 2010, $825.5 million of which was purchased through the Company's tender offer for such notes, resulting in a pre-tax loss on early extinguishment of debt of $29.8 million.

During 2008, the Company repurchased $191.8 million of its 7.70% senior notes due 2010 resulting in a pre-tax gain on early extinguishment of debt of $8.4 million.

At December 31, 2009, the Company's scheduled maturities of long-term debt at face value, excluding capital leases were as follows:



	2010		2011		2012		2013		2014		2015 and Thereafter

Long-term debt	$	417.4	$	950.0	$	840.1	$	—	$	498.6	$	4,111.5

Credit Facility

At December 31, 2009, the Company had a $2.0 billion revolving credit facility which expires December 2012 (the "Credit Facility"). The Company, at its option, may also borrow in certain foreign currencies up to specified limits under the Credit Facility. Borrowing rates under the Credit Facility are determined at the Company's option at the time of each borrowing and are based generally on the prime rate in the United States or the London Interbank Offer Rate ("LIBOR") plus a margin based on the Company's senior unsecured debt rating. The Company pays a facility fee based on the total amount of the commitments.

The Credit Facility requires the Company to maintain a maximum Consolidated Leverage Ratio of 4.5x at the end of each fiscal quarter, subject to reductions, and a minimum Consolidated Coverage Ratio of 3.0x for the trailing four quarters, each as further described in the Credit Facility. As of December 31, 2009, the Company's Consolidated Leverage Ratio was approximately 3.6x and Consolidated Coverage Ratio was approximately 3.9x.

The primary purpose of the Credit Facility is to support commercial paper borrowings. At December 31, 2009, the Company had no commercial paper borrowings under its $2.0 billion commercial paper program. At December 31, 2009, the remaining availability under this Credit Facility, net of outstanding letters of credit, was $1.837 billion.

Accounts Receivable Securitization Program

The Company's revolving accounts receivable securitization program provides for the sale of receivables on a non-recourse basis to unrelated third parties on a one-year renewable basis, thereby reducing accounts receivable on the Company's Consolidated Balance Sheets. The Company entered into this arrangement because it provides an additional source of liquidity. Proceeds from this program are used to reduce outstanding borrowings. The terms of the revolving securitization arrangement require that the receivable pools subject to the program meet certain performance ratios. As of December 31, 2009, the Company was in compliance with the required ratios under the receivable securitization program. At December 31, 2009, the Company had $400.0 million outstanding under its accounts receivable securitization program versus $550.0 mp;nbsp;million at Decembernbsp;31, 2008. /font/p p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;During the years ended Decembernbsp;31, 2009 and 2008, proceeds from collections of securitized accounts receivables of $1.47nbsp;billion and $2.77nbsp;billion, respectively, were reinvested in the revolving receivable securitization program. The net loss associated with securitizing the program's accounts receivables was $6.7nbsp;million and $15.4nbsp;million for years ended Decembernbsp;31, 2009 and 2008, respectively. /font/p/td/tr/table

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	12 Months Ended
CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2009	Dec. 31, 2008
Current Assets:
Cash and cash equivalents	$ 716.7	$ 419.5
Receivables, less allowances of $142.6 (2009) and $143.9 (2008)	2,900.2	2,749.9
Programming and other inventory (Note 5)	1,085.0	1,027.3
Deferred income tax assets, net (Note 11)	303.4	318.7
Prepaid expenses	174.5	181.1
Other current assets	455.9	511.3
Current assets of discontinued operations	1.2	8.1
Total current assets	5,636.9	5,215.9
Property and Equipment:
Land	329.3	337.1
Buildings	706.6	702.3
Capital leases	196.3	196.8
Advertising structures	2,039.8	1,885.5
Equipment and other	1,726.0	1,777.8
Property and equipment, gross	4,998.0	4,899.5
Less accumulated depreciation and amortization	2,139.3	1,891.2
Net property and equipment	2,858.7	3,008.3
Programming and other inventory (Note 5)	1,464.2	1,578.1
Goodwill (Note 3)	8,667.5	8,647.8
Intangible assets (Note 3)	6,753.7	7,104.2
Other assets	1,489.9	1,429.4
Assets of discontinued operations	91.1	97.2
Total Assets	26,962.0	27,080.9
Current Liabilities:
Accounts payable	436.4	462.8
Accrued expenses	681.5	791.7
Accrued compensation	320.7	370.7
Participants' share and royalties payable	955.0	962.3
Program rights	729.2	840.1
Deferred revenues	461.5	392.0
Income taxes payable	4.0	42.9
Current portion of long-term debt (Note 8)	443.6	21.3
Other current liabilities	695.4	899.8
Current liabilities of discontinued operations	19.2	17.3
Total current liabilities	4,746.5	4,800.9
Long-term debt (Note 8)	6,553.3	6,974.8
Participants' share and royalties payable	967.2	902.6
Pension and postretirement benefit obligations (Note 12)	2,117.4	2,273.7
Deferred income tax liabilities, net (Note 11)	631.9	345.1
Other liabilities	2,669.4	2,906.3
Liabilities of discontinued operations	$ 256.9	$ 280.2
Commitments and contingencies (Note 14)
Stockholders' Equity:
Additional paid-in capital	$ 43,479.2	$ 43,495.0
Accumulated deficit	(30,371.7)	(30,598.2)
Accumulated other comprehensive loss (Note 1)	(395.5)	(606.9)
Stockholders' equity including treasury stock	12,712.8	12,290.7
Less treasury stock, at cost; 120.4 (2009 and 2008) Class B Shares	3,693.4	3,693.4
Total Stockholders' Equity	9,019.4	8,597.3
Total Liabilities and Stockholders' Equity	26,962.0	27,080.9
Class A Common Stock
Stockholders' Equity:
Common Stock	0.1	0.1
Class B Common Stock
Stockholders' Equity:
Common Stock	$ 0.7	$ 0.7

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) shares in Millions, $ in Millions	Dec. 31, 2009	Dec. 31, 2008
Statement [Line Items]
Receivables, allowances (in dollars)	$ 142.6	$ 143.9
Treasury Stock, at cost, Class B shares	120.4	120.4
Class A Common Stock
Statement [Line Items]
Common Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common Stock, shares authorized	375.0	375.0
Common Stock, shares issued	51.8	57.7
Class B Common Stock
Statement [Line Items]
Common Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common Stock, shares authorized	5,000.0	5,000.0
Common Stock, shares issued	743.4	733.5

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2009	Dec. 31, 2008	Dec. 31, 2007
Operating Activities:
Net earnings (loss)	$ 226.5	$ (11,673.4)	$ 1,247.0
Less: Net earnings from discontinued operations			16.2
Net earnings (loss) from continuing operations	226.5	(11,673.4)	1,230.8
Adjustments to reconcile net earnings (loss) from continuing operations to net cash flow provided by operating activities:
Depreciation and amortization	582.3	531.6	455.7
Impairment charges	210.0	14,181.4
Deferred tax provision (benefit)	216.4	(1,221.7)	232.3
Write-down of investments	7.7	71.1	24.8
Loss (gain) on early extinguishment of debt	29.8	(8.4)
Net gain on dispositions	(21.4)	(133.3)	(12.9)
Stock-based compensation	135.6	137.9	106.6
Equity in loss of investee companies, net of tax and distributions	36.0	23.4	88.4
Decrease to accounts receivable securitization program	(150.0)
Amortization of deferred financing costs	7.8	4.9	5.0
Change in operating assets and liabilities:
(Increase) decrease in receivables	(53.8)	(126.8)	282.9
(Increase) decrease in inventory and related program and participation liabilities, net	(109.7)	243.9	(75.0)
Decrease (increase) in other assets	54.3	67.5	(19.4)
Decrease in accounts payable and accrued expenses	(242.4)	(142.4)	(278.9)
(Decrease) increase in income taxes	(88.5)	55.6	44.8
Increase in deferred revenue	85.3	49.2	99.3
Other, net	13.5	86.0	(4.0)
Net cash flow provided by operating activities from continuing operations	939.4	2,146.5	2,180.4
Net cash flow provided by operating activities from discontinued operations			4.8
Net cash flow provided by operating activities	939.4	2,146.5	2,185.2
Investing Activities:
Acquisitions, net of cash acquired	(26.1)	(2,035.3)	(410.0)
Capital expenditures	(261.6)	(474.1)	(469.1)
Investments in and advances to investee companies	(55.6)	(40.2)	(42.3)
Purchases of marketable securities	(35.6)
Proceeds from dispositions	128.8	198.2	562.2
Proceeds from sales of investments	1.4	212.7	49.0
Net (payments to) receipts from Viacom Inc. related to the Separation		(7.7)	172.5
Other investing activities	(0.5)	(7.7)	2.6
Net cash flow used for investing activities	(249.2)	(2,154.1)	(135.1)
Financing Activities:
(Repayments to) borrowings from banks, including commercial paper, net	(1.5)	(5.3)	1.7
Repayment of senior notes	(1,007.5)	(183.2)	(660.0)
Proceeds from issuance of senior notes	974.4		678.0
Payment of capital lease obligations	(15.6)	(17.2)	(16.8)
Dividends	(297.3)	(705.4)	(640.3)
Purchase of Company common stock	(18.7)	(46.4)	(3,351.3)
Proceeds from exercise of stock options		31.2	201.7
Other financing activities	(26.8)	6.5	9.2
Net cash flow used for financing activities	(393.0)	(919.8)	(3,777.8)
Net increase (decrease) in cash and cash equivalents	297.2	(927.4)	(1,727.7)
Cash and cash equivalents at beginning of year	419.5	1,346.9	3,074.6
Cash and cash equivalents at end of year	$ 716.7	$ 419.5	$ 1,346.9

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Millions	12 Months Ended
	Dec. 31, 2009	Dec. 31, 2008	Dec. 31, 2007
Statement [Line Items]
Balance, end of year	$ 8,597,300,000	$ 21,472,400,000
Net earnings (loss)	226,500,000	(11,673,400,000)	$ 1,247,000,000
Other comprehensive income (loss)	211,400,000	(617,000,000)	256,400,000
Balance, end of year	9,019,400,000	8,597,300,000	21,472,400,000
Common Stock \| Class A Common Stock
Statement [Line Items]
Balance, end of year	$ 100,000	$ 100,000	$ 100,000
Balance, end of year, shares	57.7	59.5	61.5
Conversion of A shares into B shares, shares	(5.9)	(1.8)	(2.0)
Balance, end of year, shares	51.8	57.7	59.5
Balance, end of year	$ 100,000	$ 100,000	$ 100,000
Common Stock \| Class B Common Stock
Statement [Line Items]
Balance, end of year	$ 700,000	$ 700,000	$ 700,000
Balance, end of year, shares	733.5	727.1	715.5
Conversion of A shares into B shares, shares	5.9	1.8	2.0
Issuance of stock for RSU and restricted share vests, shares	6.6	5.3	1.3
Exercise of stock options, shares		1.4	8.8
Retirement of Treasury Stock, shares	(2.6)	(2.1)	(0.5)
Balance, end of year, shares	743.4	733.5	727.1
Balance, end of year	$ 700,000	$ 700,000	$ 700,000
Additional Paid-In Capital
Statement [Line Items]
Balance, end of year	43,495,000,000	44,089,600,000	44,259,300,000
Stock-based compensation	131,400,000	139,100,000	105,200,000
Tax benefits related to employee stock-based transactions	7,300,000	24,400,000	31,500,000
Exercise of stock options		29,000,000	203,800,000
Retirement of Treasury Stock	(18,700,000)	(46,400,000)	(16,300,000)
Dividends	(135,800,000)	(725,900,000)	(667,100,000)
Spin-off of Viacom Inc.		(16,700,000)	173,200,000
Issuance of stock options for CNET acquisition		1,900,000
Balance, end of year	43,479,200,000	43,495,000,000	44,089,600,000
Accumulated Deficit
Statement [Line Items]
Balance, end of year	(30,598,200,000)	(18,924,800,000)	(20,175,900,000)
Net earnings (loss)	226,500,000	(11,673,400,000)	1,247,000,000
Adoption of accounting for uncertainty in income taxes			4,100,000
Balance, end of year	(30,371,700,000)	(30,598,200,000)	(18,924,800,000)
Accumulated Other Comprehensive Income (Loss)
Statement [Line Items]
Balance, end of year	(606,900,000)	10,100,000	(246,300,000)
Other comprehensive income (loss)	211,400,000	(617,000,000)	256,400,000
Balance, end of year	(395,500,000)	(606,900,000)	10,100,000
Treasury Stock, at cost
Statement [Line Items]
Balance, end of year	$ (3,693,400,000)	$ (3,703,300,000)	$ (315,400,000)
Balance, end of year, shares	120.4	114.7	8.6
Retirement of Treasury Stock, shares	(2.6)	(2.1)	(0.5)
Class B Common Stock purchased, shares	2.6	8.1	106.9
Issuance of stock for deferred compensation, shares		(0.3)	(0.3)
Balance, end of year, shares	120.4	120.4	114.7
Retirement of Treasury Stock	$ 18,700,000	$ 46,400,000	$ 16,300,000
Class A Common Stock purchased			(800,000)
Class B Common Stock purchased	(18,700,000)	(46,400,000)	(3,414,500,000)
Issuance of stock for deferred compensation		9,900,000	11,100,000
Balance, end of year	$ (3,693,400,000)	$ (3,693,400,000)	$ (3,703,300,000)

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2009	Dec. 31, 2008	Dec. 31, 2007
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Net earnings (loss)	$ 226.5	$ (11,673.4)	$ 1,247.0
Other Comprehensive Income (Loss), net of tax:
Cumulative translation adjustments	73.3	(216.3)	154.0
Net actuarial gain (loss) and prior service costs (Note 12)	136.8	(397.3)	102.7
Unrealized gain (loss) on securities	1.4	(23.5)	(14.7)
Reclassification adjustment for net realized loss on securities		20.1	14.2
Change in fair value of cash flow hedges	(0.1)		0.2
Total Other Comprehensive Income (Loss), net of tax	211.4	(617.0)	256.4
Total Comprehensive Income (Loss)	$ 437.9	$ (12,290.4)	$ 1,503.4

PROGRAMMING AND OTHER INVENTORY	12 Months Ended
PROGRAMMING AND OTHER INVENTORY	Dec. 31, 2009
Notes to Consolidated Financial Statements
PROGRAMMING AND OTHER INVENTORY	table style="font-size:10pt; font-family:'Times New Roman',times,serif;" tr td p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"b5) PROGRAMMING AND OTHER INVENTORY /b/font/p div style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; MARGIN-LEFT: 15%; WIDTH: 70%; PADDING-TOP: 0pt; POSITION: relative" p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"!-- COMMAND=ADD_TABLEWIDTH,"100%" --/font/p !-- User-specified TAGGED TABLE -- div align="center" table cellspacing="0" cellpadding="0" width="100%" border="0" tr style="HEIGHT: 0px"!-- TABLE COLUMN WIDTHS SET -- td style="FONT-FAMILY: times" align="left" width="10"/td td style="FONT-FAMILY: times" align="left"/td td style="FONT-FAMILY: times" width="12"/td td style="FONT-FAMILY: times" align="right" width="7"/td td style="FONT-FAMILY: times" width="49"/td td style="FONT-FAMILY: times" width="12"/td td style="FONT-FAMILY: times" align="right" width="7"/td td style="FONT-FAMILY: times" width="49"/td td style="FONT-FAMILY: times" width="12"/td!-- TABLE COLUMN WIDTHS END --/tr tr style="FONT-SIZE: 1.5pt; HEIGHT: 0px" valign="bottom" th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="8"nbsp;/th th style="FONT-FAMILY: times"nbsp;/th/tr tr style="HEIGHT: 0px" valign="bottom" th style="FONT-FAMILY: times" align="left" colspan="2"font size="1"bAt Decembernbsp;31,/b/fontbr //th th style="FONT-FAMILY: times"font size="1"nbsp;/font/th th style="FONT-FAMILY: times" align="center" colspan="2"font size="1"b2009/b/fontbr //th th style="FONT-FAMILY: times"font size="1"nbsp;/font/th th style="FONT-FAMILY: times" align="center" colspan="2"font size="1"b2008/b/fontbr //th th style="FONT-FAMILY: times"font size="1"nbsp;/font/th/tr tr style="FONT-SIZE: 1.5pt; HEIGHT: 0px" valign="bottom" th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="8"nbsp;/th th style="FONT-FAMILY: times"nbsp;/th/tr tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF" td style="FONT-FAMILY: times" valign="bottom" colspan="2" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"Program rights/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"$/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"1,737.5/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"$/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"1,915.7/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="white" td style="FONT-FAMILY: times" valign="bottom" colspan="2" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"Television programming:/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF" td style="FONT-FAMILY: times"font size="0"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"Released (including acquired libraries)/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"547.9/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"551.4/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="white" td style="FONT-FAMILY: times"font size="0"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"In process and other/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"134.8/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"53.6/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF" td style="FONT-FAMILY: times" valign="bottom" colspan="2" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"Theatrical programming, in process and other/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"58.5/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"#151;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="white" td style="FONT-FAMILY: times" valign="bottom" colspan="2" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"Publishing, primarily finished goods/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"69.6/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"83.7/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF" td style="FONT-FAMILY: times" valign="bottom" colspan="2" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"Other/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2".9/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"1.0/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="FONT-SIZE: 1.5pt; HEIGHT: 0px" valign="top" td style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" valign="bottom" colspan="8"nbsp;/td td style="FONT-FAMILY: times" valign="bottom"nbsp;/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="white" td style="FONT-FAMILY: times" valign="bottom" colspan="2" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"Total programming and other inventory/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"2,549.2/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"2,605.4/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF" td style="FONT-FAMILY: times"font size="0"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"Less current portion/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"1,085.0/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"1,027.3/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="FONT-SIZE: 1.5pt; HEIGHT: 0px" valign="top" td style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" valign="bottom" colspan="8"nbsp;/td td style="FONT-FAMILY: times" valign="bottom"nbsp;/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="white" td style="FONT-FAMILY: times" valign="bottom" colspan="2" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"Total noncurrent programming and other inventory/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"$/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"1,464.2/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"$/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"1,578.1/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="FONT-SIZE: 1.5pt; HEIGHT: 0px" valign="top" td style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" valign="bottom" colspan="8"nbsp;/td td style="FONT-FAMILY: times" valign="bottom"nbsp;/td/tr/table/div !-- end of user-specified TAGGED TABLE --/div/td/tr/table

RELATED PARTIES	12 Months Ended
RELATED PARTIES	Dec. 31, 2009
Notes to Consolidated Financial Statements
RELATED PARTIES	table style="font-size:10pt; font-family:'Times New Roman',times,serif;" tr td p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"b6) RELATED PARTIES /b/font/p p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"inbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;National Amusements,nbsp;Inc./i/fontfont size="2"nbsp;nbsp;nbsp;nbsp;National Amusements,nbsp;Inc. ("NAI") is the controlling stockholder of CBS Corp. Mr.nbsp;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 Viacomnbsp;Inc. In addition, Ms.nbsp;Shari Redstone, Mr.nbsp;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.nbsp;David R. Andelman is a director of CBS Corp. and serves as a director of NAI. Mr.nbsp;Frederic V. Salerno is a director of CBS Corp. and serves as a director of Viacom Inc. At December nbsp;31, 2009, NAI beneficially owned CBS Corp. Classnbsp;A Common Stock representing approximately 79% of the voting power of all classes of CBS Corp.'s Common Stock, and owned approximately 6% of CBS Corp.'s Classnbsp;A Common Stock and Classnbsp;B Common Stock on a combined basis. /font/p p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"inbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;Viacomnbsp;Inc./i/fontfont size="2"nbsp;nbsp;nbsp;nbsp;For purposes of governing certain ongoing relationships between CBS Corp. and Viacomnbsp;Inc. after the separation of former Viacomnbsp;Inc. into CBS Corp. and Viacomnbsp;Inc. on Decembernbsp;31, 2005, the Company and Viacomnbsp;Inc. entered into various agreements including a separation agreement (the "Separation Agreement"), tax matters agreement and transition services agreement. /font/p p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;In accordance with the terms of the Separation Agreement, Viacomnbsp;Inc. paid to the Company an estimated special dividend of $5.40nbsp;billion in December 2005, subject to adjustment. During 2007, Viacomnbsp;Inc. paid to the Company net adjustments to the special dividend of $170nbsp;million resulting in an aggregate adjustment to the special dividend of $342nbsp;million. /font/p p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;During July 2007, the Company purchased 869,145 shares of CBS Corp. Classnbsp;A and Classnbsp;B Common Stock from the Viacomnbsp;Inc. 401(k) Plan for $29.8nbsp;million and Viacomnbsp;Inc. purchased 2,823,178 shares of Viacomnbsp;Inc. classnbsp;A and classnbsp;B common stock from the 401(k) plans sponsored by the Company for $120.0nbsp;million. /font/p p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;CBS Corp., as part of its normal course of business, enters into transactions with Viacomnbsp;Inc. and its subsidiaries. CBS Corp., through its Entertainment segment, licenses its television products to Viacomnbsp;Inc., primarily MTV Networks and BET Networks. In addition, CBS Corp. recognizes advertising revenues for media spending placed by various subsidiaries of Viacomnbsp;Inc., primarily Paramount Pictures. Paramount Pictures also distributes certain of the Company's television products in the home entertainment market. CBS Corp.'s total revenues from these transactions were $243.3nbsp;million, $448.8nbsp;million and $292.0nbsp;million for the years ended Decembernbsp;31, 2009, 2008 and 2007, respectively. /font/p p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;Showtime Networks pays license fees to Paramount Pictures for motion picture programming under an exclusive output agreement which covers feature films initially theatrically released in the U.S. through 2007. Showtime Networks has exhibition rights to each film licensed under this agreement during three pay television exhibition windows over the course of several years after each such film's initial theatrical release. This agreement has not been renewed for new feature films initially theatrically released in the U.S. after 2007. These license fees are initially recorded as programming inventory and amortized over the shorter of the life of the license agreement or projected useful life of the programming. In addition, CBS Corp. places advertisements with and leases production facilities from various subsidiaries of Viacomnbsp;Inc. The total spen ding for all of these transactions was $23.0nbsp;million, $93.4nbsp;million and $172.4nbsp;million for the years ended Decembernbsp;31, 2009, 2008 and 2007, respectively. /font/p p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;The following table presents the amounts due from or due to Viacomnbsp;Inc. in the normal course of business as reflected on CBS Corp.'s Consolidated Balance Sheets. /font/p div style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; MARGIN-LEFT: 15%; WIDTH: 70%; PADDING-TOP: 0pt; POSITION: relative" p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"!-- COMMAND=ADD_TABLEWIDTH,"100%" --/font/p !-- User-specified TAGGED TABLE -- div align="center" table cellspacing="0" cellpadding="0" width="100%" border="0" tr style="HEIGHT: 0px"!-- TABLE COLUMN WIDTHS SET -- td style="FONT-FAMILY: times" align="left"/td td style="FONT-FAMILY: times" width="12"/td td style="FONT-FAMILY: times" align="right" width="7"/td td style="FONT-FAMILY: times" width="39"/td td style="FONT-FAMILY: times" width="12"/td td style="FONT-FAMILY: times" align="right" width="7"/td td style="FONT-FAMILY: times" width="39"/td td style="FONT-FAMILY: times" width="12"/td!-- TABLE COLUMN WIDTHS END --/tr tr style="FONT-SIZE: 1.5pt; HEIGHT: 0px" valign="bottom" th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="7"nbsp;/th th style="FONT-FAMILY: times"nbsp;/th/tr tr style="HEIGHT: 0px" valign="bottom" th style="FONT-FAMILY: times" align="left"font size="1"bAt Decembernbsp;31,/b/fontbr //th th style="FONT-FAMILY: times"font size="1"nbsp;/font/th th style="FONT-FAMILY: times" align="center" colspan="2"font size="1"b2009/b/fontbr //th th style="FONT-FAMILY: times"font size="1"nbsp;/font/th th style="FONT-FAMILY: times" align="center" colspan="2"font size="1"b2008/b/fontbr //th th style="FONT-FAMILY: times"font size="1"nbsp;/font/th/tr tr style="FONT-SIZE: 1.5pt; HEIGHT: 0px" valign="bottom" th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="7"nbsp;/th th style="FONT-FAMILY: times"nbsp;/th/tr tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF" td style="FONT-FAMILY: times" valign="bottom" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"bAmounts due from Viacomnbsp;Inc./b/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="white" td style="FONT-FAMILY: times" valign="bottom" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"Receivables/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"$/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"152.1/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"$/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"182.5/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF" td style="FONT-FAMILY: times" valign="bottom" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"Other assets (Receivables, noncurrent)/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"187.2/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"249.8/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="FONT-SIZE: 1.5pt; HEIGHT: 0px" valign="top" td style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" valign="bottom" colspan="7"nbsp;/td td style="FONT-FAMILY: times" valign="bottom"nbsp;/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="white" td style="FONT-FAMILY: times" valign="bottom" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"bTotal amounts due from Viacom Inc/b/fontfont size="2"./font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"$/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"339.3/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"$/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"432.3/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="FONT-SIZE: 1.5pt; HEIGHT: 0px" valign="top" td style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" valign="bottom" colspan="7"nbsp;/td td style="FONT-FAMILY: times" valign="bottom"nbsp;/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF" td style="FONT-FAMILY: times" valign="bottom" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"bAmounts due to Viacomnbsp;Inc./b/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="white" td style="FONT-FAMILY: times" valign="bottom" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"Accounts payable/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"$/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"2.8/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"$/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"6.5/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF" td style="FONT-FAMILY: times" valign="bottom" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"Program rights/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"18.4/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"48.2/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="white" td style="FONT-FAMILY: times" valign="bottom" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"Other liabilities (Program rights, noncurrent)/font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"3.8/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"26.5/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="FONT-SIZE: 1.5pt; HEIGHT: 0px" valign="top" td style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" valign="bottom" colspan="7"nbsp;/td td style="FONT-FAMILY: times" valign="bottom"nbsp;/td/tr tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF" td style="FONT-FAMILY: times" valign="bottom" p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"font size="2"bTotal amounts due to Viacom Inc/b/fontfont size="2"./font/p/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"$/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"25.0/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"$/font/td td style="FONT-FAMILY: times" valign="bottom" align="right"font size="2"81.2/font/td td style="FONT-FAMILY: times" valign="bottom"font size="2"nbsp;/font/td/tr tr style="FONT-SIZE: 1.5pt; HEIGHT: 0px" valign="top" td style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" valign="bottom" colspan="7"nbsp;/td td style="FONT-FAMILY: times" valign="bottom"nbsp;/td/tr/table/div !-- end of user-specified TAGGED TABLE --/div p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"inbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;Other Related Parties/i/fontfont size="2"nbsp;nbsp;nbsp;nbsp;The Company owns 50% of The CW, a television broadcast network, which is accounted for by the Company as an equity investment. CBS Corp., through the Entertainment segment, licenses its television products to The CW resulting in total revenues of $78.4nbsp;million, $64.9nbsp;million and $107.0nbsp;million for the years ended Decembernbsp;31, 2009, 2008 and 2007, respectively. /font/p p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;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. /font/p/td/tr/table

INVESTMENTS	12 Months Ended
INVESTMENTS	Dec. 31, 2009
Notes to Consolidated Financial Statements
INVESTMENTS	table style="font-size:10pt; font-family:'Times New Roman',times,serif;" tr td p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"b7) INVESTMENTS /b/font/p p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;The Company accounts for its investments over which it has significant influence or ownership of more than 20% but less than or equal to 50%, without a controlling interest, under the equity method. Such investments include but are not limited to the Company's interest in The CW. During 2009, the Company formed a 50/50 joint venture with Chellonbsp;Zone to own and operate six television channels, including CBS branded channels, in the United Kingdom and Ireland. This joint venture has been accounted for as an equity investment. /font/p p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;At Decembernbsp;31, 2009 and 2008, respectively, the Company had $73.4nbsp;million and $77.0nbsp;million of equity investments that are included in "Other assets" on the Consolidated Balance Sheets. During June 2008, the Company sold its 37% investment in Sundance Channel for $170.0nbsp;million resulting in a pre-tax gain of $129.8nbsp;million included in "Other items, net" in the Consolidated Statement of Operations for the year ended Decembernbsp;31, 2008. /font/p p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;Investments of 20% or less, over which the Company has no significant influence, that do not have a readily determinable fair value are accounted for under the cost method. At Decembernbsp;31, 2009 and 2008, respectively, the Company had $13.4nbsp;million and $21.6nbsp;million of cost investments that are included in "Other assets" on the Consolidated Balance Sheets. In 2009 and 2008, the Company recorded pre-tax non-cash charges of $7.7nbsp;million and $68.1nbsp;million, respectively, in "Other items, net" in the Consolidated Statements of Operations to reflect other-than-temporary declines in the market value of the Company's cost investments. /font/p p style="FONT-FAMILY: times; TEXT-ALIGN: justify"font size="2"nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;At Decembernbsp;31, 2009 and 2008, the aggregate market value of the Company's available for sale investments was $11.2nbsp;million and $8.7nbsp;million, respectively. The market value of each individual investment was not below its carrying value on the Consolidated Balance Sheets. At Decembernbsp;31, 2009 and 2008, the mark-to-market adjustments in fair value for the available for sale investments which were recorded in accumulated other comprehensive income (loss) were $.3nbsp;million ($.2nbsp;million, net of tax) and $(2.1) million ($(1.2) million, net of tax), respectively. /font/p/td/tr/table