UBmatrix Calculation Trace Report
Line Concept Weight Decimals Precision Reported Calculated Source Message
1 Extended Link [ http://cbs.com/role/CashFlows ]
2 Context D2009Q2YTD [ 2009-01-01 - 2009-06-30 ]
c-equal
3 Unit USD
u-equal
us-gaap:NetCashProvidedByUsedInInvestingActivities -5 [4] -185800000 -185,800,000 Instance OK
us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired -1.0 -5 [2] 9300000 9,300,000 Instance
us-gaap:PaymentsToAcquirePropertyPlantAndEquipment -1.0 -5 [4] 139300000 139,300,000 Instance
us-gaap:PaymentsToAcquireInterestInSubsidiariesAndAffiliates -1.0 -5 [3] 23700000 23,700,000 Instance
us-gaap:PaymentsToAcquireMarketableSecurities -1.0 -5 [3] 35600000 35,600,000 Instance
us-gaap:ProceedsFromDivestitureOfBusinessesAndInterestsInAffiliates 1.0 -5 [3] 22500000 22,500,000 Instance
us-gaap:PaymentsForProceedsFromOtherInvestingActivities -1.0 -5 [1] 400000 400,000 Instance
us-gaap:NetCashProvidedByUsedInOperatingActivities -5 [4] 395300000 395,300,000 Instance OK
us-gaap:DepreciationAndAmortization 1.0 -5 [4] 287500000 287,500,000 Instance
us-gaap:ShareBasedCompensation 1.0 -5 [3] 66800000 66,800,000 Instance
us-gaap:IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions 1.0 -5 [3] 15800000 15,800,000 Instance
cbs:IncreaseDecreaseInAmountsUnderAccountsReceivableSecuritization 1.0 -5 [4] -300000000 -300,000,000 Instance
us-gaap:IncreaseDecreaseInOperatingCapital 1.0 -5 [4] 335300000 335,300,000 Instance
us-gaap:ProfitLoss 1.0 -5 [3] -39900000 -39,900,000 Instance
us-gaap:GainsLossesOnExtinguishmentOfDebt -1.0 -5 [3] -29800000 -29,800,000 Instance
us-gaap:NetCashProvidedByUsedInFinancingActivities -5 [4] -287500000 -287,500,000 Instance OK
us-gaap:ProceedsFromRepaymentsOfShortTermDebt 1.0 -5 [2] -2300000 -2,300,000 Instance
us-gaap:RepaymentsOfSeniorDebt -1.0 -5 [5] 1007500000 1,007,500,000 Instance
us-gaap:RepaymentsOfLongTermCapitalLeaseObligations -1.0 -5 [2] 7700000 7,700,000 Instance
us-gaap:PaymentsOfDividends -1.0 -5 [4] 228600000 228,600,000 Instance
us-gaap:PaymentsForRepurchaseOfCommonStock -1.0 -5 [3] 16500000 16,500,000 Instance
us-gaap:ExcessTaxBenefitFromShareBasedCompensationFinancingActivities 1.0 -5 [1] 700000 700,000 Instance
us-gaap:ProceedsFromIssuanceOfSeniorLongTermDebt 1.0 -5 [4] 974400000 974,400,000 Instance
2 Context D2008Q2YTD [ 2008-01-01 - 2008-06-30 ]
c-equal
3 Unit USD
u-equal
us-gaap:NetCashProvidedByUsedInInvestingActivities -5 [5] -1788700000 -1,788,700,000 Instance OK
us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired -1.0 -5 [5] 1886200000 1,886,200,000 Instance
us-gaap:PaymentsToAcquirePropertyPlantAndEquipment -1.0 -5 [4] 220200000 220,200,000 Instance
us-gaap:PaymentsToAcquireInterestInSubsidiariesAndAffiliates -1.0 -5 [3] 18200000 18,200,000 Instance
us-gaap:PaymentsToAcquireMarketableSecurities -1.0 -5 [3] 20800000 20,800,000 Instance
us-gaap:ProceedsFromDivestitureOfBusinessesAndInterestsInAffiliates 1.0 -5 [4] 360400000 360,400,000 Instance
us-gaap:ProceedsFromSaleAndMaturityOfMarketableSecurities 1.0 -5 [3] 10000000 10,000,000 Instance
us-gaap:PaymentsForProceedsFromOtherInvestingActivities -1.0 -5 [3] 13700000 13,700,000 Instance
us-gaap:NetCashProvidedByUsedInOperatingActivities -5 [5] 1622400000 1,622,400,000 Instance OK
us-gaap:DepreciationAndAmortization 1.0 -5 [4] 241200000 241,200,000 Instance
us-gaap:ShareBasedCompensation 1.0 -5 [3] 72200000 72,200,000 Instance
us-gaap:IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions 1.0 -5 [3] 14600000 14,600,000 Instance
us-gaap:IncreaseDecreaseInOperatingCapital 1.0 -5 [4] 641700000 641,700,000 Instance
us-gaap:ProfitLoss 1.0 -5 [4] 652700000 652,700,000 Instance
us-gaap:NetCashProvidedByUsedInFinancingActivities -5 [4] -366700000 -366,700,000 Instance OK
us-gaap:ProceedsFromRepaymentsOfShortTermDebt 1.0 -5 [2] -4000000 -4,000,000 Instance
us-gaap:RepaymentsOfLongTermCapitalLeaseObligations -1.0 -5 [2] 9400000 9,400,000 Instance
us-gaap:PaymentsOfDividends -1.0 -5 [4] 343200000 343,200,000 Instance
us-gaap:PaymentsForRepurchaseOfCommonStock -1.0 -5 [3] 44700000 44,700,000 Instance
us-gaap:ProceedsFromStockOptionsExercised 1.0 -5 [3] 31200000 31,200,000 Instance
us-gaap:ExcessTaxBenefitFromShareBasedCompensationFinancingActivities 1.0 -5 [2] 3400000 3,400,000 Instance


1 Extended Link [ http://cbs.com/role/StatementsOfOperations ]
2 Context D2009Q2 [ 2009-04-01 - 2009-06-30 ]
c-equal
3 Unit USD
u-equal
us-gaap:ProfitLoss -5 [3] 15400000 15,400,000 Instance OK
us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 1.0 -5 [3] 75400000 75,400,000 Instance OK
us-gaap:InterestExpense -1.0 -5 [4] 133900000 133,900,000 Instance
us-gaap:InvestmentIncomeInterest 1.0 -5 [2] 1100000 1,100,000 Instance
us-gaap:OtherNonoperatingIncomeExpense 1.0 -5 [2] -3500000 -3,500,000 Instance
us-gaap:OperatingIncomeLoss 1.0 -5 [4] 242200000 242,200,000 Instance OK
us-gaap:Revenues 1.0 -5 [5] 3006300000 3,006,300,000 Instance
us-gaap:CostsAndExpenses -1.0 -5 [5] 2764100000 2,764,100,000 Instance OK
us-gaap:DirectOperatingCosts 1.0 -5 [5] 1984400000 1,984,400,000 Instance
us-gaap:SellingGeneralAndAdministrativeExpense 1.0 -5 [4] 625700000 625,700,000 Instance
us-gaap:RestructuringCharges 1.0 -5 [2] 8800000 8,800,000 Instance
us-gaap:DepreciationAndAmortization 1.0 -5 [4] 145200000 145,200,000 Instance
us-gaap:GainsLossesOnExtinguishmentOfDebt 1.0 -5 [3] -30500000 -30,500,000 Instance
us-gaap:IncomeLossFromEquityMethodInvestments 1.0 -5 [2] -3100000 -3,100,000 Instance
us-gaap:IncomeTaxExpenseBenefit -1.0 -5 [3] 56900000 56,900,000 Instance
2 Context D2008Q2 [ 2008-04-01 - 2008-06-30 ]
c-equal
3 Unit USD
u-equal
us-gaap:ProfitLoss -5 [4] 408400000 408,400,000 Instance OK
us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 1.0 -5 [4] 642800000 642,800,000 Instance OK
us-gaap:InterestExpense -1.0 -5 [4] 134300000 134,300,000 Instance
us-gaap:InvestmentIncomeInterest 1.0 -5 [3] 15200000 15,200,000 Instance
us-gaap:OtherNonoperatingIncomeExpense 1.0 -5 [4] 124900000 124,900,000 Instance
us-gaap:OperatingIncomeLoss 1.0 -5 [4] 637000000 637,000,000 Instance OK
us-gaap:Revenues 1.0 -5 [5] 3393700000 3,393,700,000 Instance
us-gaap:CostsAndExpenses -1.0 -5 [5] 2756700000 2,756,700,000 Instance OK
us-gaap:DirectOperatingCosts 1.0 -5 [5] 1962300000 1,962,300,000 Instance
us-gaap:SellingGeneralAndAdministrativeExpense 1.0 -5 [4] 668400000 668,400,000 Instance
us-gaap:RestructuringCharges 1.0 -5 [2] 2600000 2,600,000 Instance
us-gaap:DepreciationAndAmortization 1.0 -5 [4] 123400000 123,400,000 Instance
us-gaap:IncomeLossFromEquityMethodInvestments 1.0 -5 [2] -1500000 -1,500,000 Instance
us-gaap:IncomeTaxExpenseBenefit -1.0 -5 [4] 232900000 232,900,000 Instance
2 Context D2009Q2YTD [ 2009-01-01 - 2009-06-30 ]
c-equal
3 Unit USD
u-equal
us-gaap:ProfitLoss -5 [3] -39900000 -39,900,000 Instance OK
us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 1.0 -5 [3] 40100000 40,100,000 Instance OK
us-gaap:InterestExpense -1.0 -5 [4] 267100000 267,100,000 Instance
us-gaap:InvestmentIncomeInterest 1.0 -5 [2] 2700000 2,700,000 Instance
us-gaap:OtherNonoperatingIncomeExpense 1.0 -5 [3] -15400000 -15,400,000 Instance
us-gaap:OperatingIncomeLoss 1.0 -5 [4] 349700000 349,700,000 Instance OK
us-gaap:Revenues 1.0 -5 [5] 6166200000 6,166,200,000 Instance
us-gaap:CostsAndExpenses -1.0 -5 [5] 5816500000 5,816,500,000 Instance OK
us-gaap:DirectOperatingCosts 1.0 -5 [5] 4297500000 4,297,500,000 Instance
us-gaap:SellingGeneralAndAdministrativeExpense 1.0 -5 [5] 1221900000 1,221,900,000 Instance
us-gaap:RestructuringCharges 1.0 -5 [2] 9600000 9,600,000 Instance
us-gaap:DepreciationAndAmortization 1.0 -5 [4] 287500000 287,500,000 Instance
us-gaap:GainsLossesOnExtinguishmentOfDebt 1.0 -5 [3] -29800000 -29,800,000 Instance
us-gaap:IncomeLossFromEquityMethodInvestments 1.0 -5 [3] -14300000 -14,300,000 Instance
us-gaap:IncomeTaxExpenseBenefit -1.0 -5 [3] 65700000 65,700,000 Instance
2 Context D2008Q2YTD [ 2008-01-01 - 2008-06-30 ]
c-equal
3 Unit USD
u-equal
us-gaap:ProfitLoss -5 [4] 652700000 652,700,000 Instance OK
us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 1.0 -5 [5] 1045700000 1,045,700,000 Instance OK
us-gaap:InterestExpense -1.0 -5 [4] 273000000 273,000,000 Instance
us-gaap:InvestmentIncomeInterest 1.0 -5 [3] 32800000 32,800,000 Instance
us-gaap:OtherNonoperatingIncomeExpense 1.0 -5 [4] 124700000 124,700,000 Instance
us-gaap:OperatingIncomeLoss 1.0 -5 [5] 1161200000 1,161,200,000 Instance OK
us-gaap:Revenues 1.0 -5 [5] 7047800000 7,047,800,000 Instance
us-gaap:CostsAndExpenses -1.0 -5 [5] 5886600000 5,886,600,000 Instance OK
us-gaap:DirectOperatingCosts 1.0 -5 [5] 4348600000 4,348,600,000 Instance
us-gaap:SellingGeneralAndAdministrativeExpense 1.0 -5 [5] 1249300000 1,249,300,000 Instance
us-gaap:RestructuringCharges 1.0 -5 [3] 47500000 47,500,000 Instance
us-gaap:DepreciationAndAmortization 1.0 -5 [4] 241200000 241,200,000 Instance
us-gaap:IncomeLossFromEquityMethodInvestments 1.0 -5 [2] -8800000 -8,800,000 Instance
us-gaap:IncomeTaxExpenseBenefit -1.0 -5 [4] 384200000 384,200,000 Instance


1 Extended Link [ http://cbs.com/role/BalanceSheets ]
2 Context I2009Q2 [ 2009-06-30 - ]
c-equal
3 Unit USD
u-equal
us-gaap:Assets -5 [6] 26025900000 26,025,900,000 Instance OK
us-gaap:InventoryNoncurrent 1.0 -5 [5] 1459500000 1,459,500,000 Instance
us-gaap:Goodwill 1.0 -5 [5] 8659400000 8,659,400,000 Instance
us-gaap:IntangibleAssetsNetExcludingGoodwill 1.0 -5 [5] 7037900000 7,037,900,000 Instance
us-gaap:OtherAssetsNoncurrent 1.0 -5 [5] 1107600000 1,107,600,000 Instance
us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperationNoncurrent 1.0 -5 [3] 92000000 92,000,000 Instance
us-gaap:PropertyPlantAndEquipmentNet 1.0 -5 [5] 2958400000 2,958,400,000 Instance OK
us-gaap:PropertyPlantAndEquipmentGross 1.0 -5 [5] 5032400000 5,032,400,000 Instance OK
us-gaap:Land 1.0 -5 [4] 336400000 336,400,000 Instance
us-gaap:BuildingsAndImprovementsGross 1.0 -5 [4] 709400000 709,400,000 Instance
us-gaap:CapitalLeasedAssetsGross 1.0 -5 [4] 196800000 196,800,000 Instance
cbs:AdvertisingStructures 1.0 -5 [5] 1980400000 1,980,400,000 Instance
us-gaap:PropertyPlantAndEquipmentOther 1.0 -5 [5] 1809400000 1,809,400,000 Instance
us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment -1.0 -5 [5] 2074000000 2,074,000,000 Instance
us-gaap:AssetsCurrent 1.0 -5 [5] 4711100000 4,711,100,000 Instance OK
us-gaap:CashAndCashEquivalentsAtCarryingValue 1.0 -5 [4] 341500000 341,500,000 Instance
us-gaap:AccountsReceivableNetCurrent 1.0 -5 [5] 2677200000 2,677,200,000 Instance
us-gaap:InventoryNet 1.0 -5 [4] 648500000 648,500,000 Instance
us-gaap:DeferredTaxAssetsNetCurrent 1.0 -5 [4] 320800000 320,800,000 Instance
us-gaap:OtherAssetsCurrent 1.0 -5 [4] 710400000 710,400,000 Instance
us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent 1.0 -5 [3] 12700000 12,700,000 Instance
us-gaap:LiabilitiesAndStockholdersEquity -5 [6] 26025900000 26,025,900,000 Instance OK
us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest 1.0 -5 [5] 8610100000 8,610,100,000 Instance OK
us-gaap:TreasuryStockValue -1.0 -5 [5] 3693400000 3,693,400,000 Instance
cbs:StockholdersEquityIncludingTreasuryStock 1.0 -5 [6] 12303500000 12,302,700,000 Instance Inconsistency found, calculated value is 12,302,700,000
us-gaap:AdditionalPaidInCapitalCommonStock 1.0 -5 [6] 43480600000 43,480,600,000 Instance
us-gaap:RetainedEarningsAccumulatedDeficit 1.0 -5 [6] -30638100000 -30,638,100,000 Instance
us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax 1.0 -5 [4] -539800000 -539,800,000 Instance
us-gaap:LiabilitiesCurrent 1.0 -5 [5] 4136900000 4,136,900,000 Instance OK
us-gaap:AccountsPayableCurrent 1.0 -5 [4] 384000000 384,000,000 Instance
us-gaap:EmployeeRelatedLiabilitiesCurrent 1.0 -5 [4] 225000000 225,000,000 Instance
us-gaap:AccruedRoyaltiesCurrent 1.0 -5 [5] 1012100000 1,012,100,000 Instance
cbs:ProgramRights 1.0 -5 [4] 691500000 691,500,000 Instance
us-gaap:DeferredRevenue 1.0 -5 [4] 335200000 335,200,000 Instance
us-gaap:AccruedIncomeTaxesCurrent 1.0 -5 [3] 15800000 15,800,000 Instance
us-gaap:LongTermDebtAndCapitalLeaseObligationsCurrent 1.0 -5 [3] 22500000 22,500,000 Instance
us-gaap:OtherLiabilitiesCurrent 1.0 -5 [5] 1429700000 1,429,700,000 Instance
us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent 1.0 -5 [3] 21100000 21,100,000 Instance
us-gaap:LongTermDebtAndCapitalLeaseObligations 1.0 -5 [5] 6964300000 6,964,300,000 Instance
us-gaap:PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent 1.0 -5 [5] 2297700000 2,297,700,000 Instance
us-gaap:DeferredTaxLiabilitiesNoncurrent 1.0 -5 [4] 376700000 376,700,000 Instance
us-gaap:OtherLiabilitiesNoncurrent 1.0 -5 [5] 3367500000 3,367,500,000 Instance
us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNoncurrent 1.0 -5 [4] 272700000 272,700,000 Instance
2 Context I2008 [ 2008-12-31 - ]
c-equal
3 Unit USD
u-equal
us-gaap:Assets -5 [6] 26889300000 26,889,300,000 Instance OK
us-gaap:InventoryNoncurrent 1.0 -5 [5] 1578100000 1,578,100,000 Instance
us-gaap:Goodwill 1.0 -5 [5] 8647800000 8,647,800,000 Instance
us-gaap:IntangibleAssetsNetExcludingGoodwill 1.0 -5 [5] 7104200000 7,104,200,000 Instance
us-gaap:OtherAssetsNoncurrent 1.0 -5 [5] 1260900000 1,260,900,000 Instance
us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperationNoncurrent 1.0 -5 [3] 97200000 97,200,000 Instance
us-gaap:PropertyPlantAndEquipmentNet 1.0 -5 [5] 3008300000 3,008,300,000 Instance OK
us-gaap:PropertyPlantAndEquipmentGross 1.0 -5 [5] 4899500000 4,899,500,000 Instance OK
us-gaap:Land 1.0 -5 [4] 337100000 337,100,000 Instance
us-gaap:BuildingsAndImprovementsGross 1.0 -5 [4] 702300000 702,300,000 Instance
us-gaap:CapitalLeasedAssetsGross 1.0 -5 [4] 196800000 196,800,000 Instance
cbs:AdvertisingStructures 1.0 -5 [5] 1885500000 1,885,500,000 Instance
us-gaap:PropertyPlantAndEquipmentOther 1.0 -5 [5] 1777800000 1,777,800,000 Instance
us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment -1.0 -5 [5] 1891200000 1,891,200,000 Instance
us-gaap:AssetsCurrent 1.0 -5 [5] 5192800000 5,192,800,000 Instance OK
us-gaap:CashAndCashEquivalentsAtCarryingValue 1.0 -5 [4] 419500000 419,500,000 Instance
us-gaap:AccountsReceivableNetCurrent 1.0 -5 [5] 2749900000 2,749,900,000 Instance
us-gaap:InventoryNet 1.0 -5 [5] 1027300000 1,027,300,000 Instance
us-gaap:DeferredTaxAssetsNetCurrent 1.0 -5 [4] 318700000 318,700,000 Instance
us-gaap:OtherAssetsCurrent 1.0 -5 [4] 669300000 669,300,000 Instance
us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent 1.0 -5 [2] 8100000 8,100,000 Instance
us-gaap:LiabilitiesAndStockholdersEquity -5 [6] 26889300000 26,889,300,000 Instance OK
us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest 1.0 -5 [5] 8597300000 8,597,300,000 Instance OK
us-gaap:TreasuryStockValue -1.0 -5 [5] 3693400000 3,693,400,000 Instance
cbs:StockholdersEquityIncludingTreasuryStock 1.0 -5 [6] 12290700000 12,289,900,000 Instance Inconsistency found, calculated value is 12,289,900,000
us-gaap:AdditionalPaidInCapitalCommonStock 1.0 -5 [6] 43495000000 43,495,000,000 Instance
us-gaap:RetainedEarningsAccumulatedDeficit 1.0 -5 [6] -30598200000 -30,598,200,000 Instance
us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax 1.0 -5 [4] -606900000 -606,900,000 Instance
us-gaap:LiabilitiesCurrent 1.0 -5 [5] 4800900000 4,800,900,000 Instance OK
us-gaap:AccountsPayableCurrent 1.0 -5 [4] 462800000 462,800,000 Instance
us-gaap:EmployeeRelatedLiabilitiesCurrent 1.0 -5 [4] 370700000 370,700,000 Instance
us-gaap:AccruedRoyaltiesCurrent 1.0 -5 [4] 962300000 962,300,000 Instance
cbs:ProgramRights 1.0 -5 [4] 840100000 840,100,000 Instance
us-gaap:DeferredRevenue 1.0 -5 [4] 392000000 392,000,000 Instance
us-gaap:AccruedIncomeTaxesCurrent 1.0 -5 [3] 42900000 42,900,000 Instance
us-gaap:LongTermDebtAndCapitalLeaseObligationsCurrent 1.0 -5 [3] 21300000 21,300,000 Instance
us-gaap:OtherLiabilitiesCurrent 1.0 -5 [5] 1691500000 1,691,500,000 Instance
us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent 1.0 -5 [3] 17300000 17,300,000 Instance
us-gaap:LongTermDebtAndCapitalLeaseObligations 1.0 -5 [5] 6974800000 6,974,800,000 Instance
us-gaap:PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent 1.0 -5 [5] 2273700000 2,273,700,000 Instance
us-gaap:DeferredTaxLiabilitiesNoncurrent 1.0 -5 [4] 345100000 345,100,000 Instance
us-gaap:OtherLiabilitiesNoncurrent 1.0 -5 [5] 3617300000 3,617,300,000 Instance
us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNoncurrent 1.0 -5 [4] 280200000 280,200,000 Instance


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