CBS: Balance Sheet for CBS CORP CL B

PERIOD ENDING		31-Dec-08	31-Dec-07	31-Dec-06

Assets
Current Assets
	Cash And Cash Equivalents	419,500	1,346,900	3,074,600
	Short Term Investments	-	-	-
	Net Receivables	3,068,600	2,951,700	3,131,700
	Inventory	1,027,300	971,900	982,900
	Other Current Assets	677,400	760,400	954,900

Total Current Assets		5,192,800	6,030,900	8,144,100
Long Term Investments		-	-	-
Property Plant and Equipment		4,586,400	4,470,000	2,813,800
Goodwill		8,647,800	18,452,000	18,821,500
Intangible Assets		7,104,200	10,081,300	12,090,600
Accumulated Amortization		-	-	-
Other Assets		1,358,100	1,396,000	1,638,800
Deferred Long Term Asset Charges		-	-	-

Total Assets		26,889,300	40,430,200	43,508,800

Liabilities
Current Liabilities
	Accounts Payable	2,630,400	2,161,100	2,414,100
	Short/Current Long Term Debt	21,300	19,100	15,000
	Other Current Liabilities	2,149,200	2,224,400	1,970,400

Total Current Liabilities		4,800,900	4,404,600	4,399,500
Long Term Debt		6,974,800	7,068,600	7,027,300
Other Liabilities		6,171,200	5,535,900	6,247,800
Deferred Long Term Liability Charges		345,100	1,947,200	2,310,700
Minority Interest		-	1,500	1,000
Negative Goodwill		-	-	-

Total Liabilities		18,292,000	18,957,800	19,986,300

Stockholders' Equity
Misc Stocks Options Warrants		-	-	-
Redeemable Preferred Stock		-	-	-
Preferred Stock		-	-	-
Common Stock		800	800	800
Retained Earnings		(30,598,200)	(18,924,800)	(20,175,900)
Treasury Stock		(3,693,400)	(3,703,300)	(315,400)
Capital Surplus		43,495,000	44,089,600	44,259,300
Other Stockholder Equity		(606,900)	10,100	(246,300)

Total Stockholder Equity		8,597,300	21,472,400	23,522,500

Net Tangible Assets		($7,154,700)	($7,060,900)	($7,389,600)

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