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Discontinued Operations (Tables)
 12 Months Ended
Dec. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued Operations
The Split-Off resulted in a gain of $1.56 billion for the year ended December 31, 2014 which is included in net earnings from discontinued operations and is calculated as follows:
Fair value of CBS Corp. Class B Common Stock accepted
 
$
2,721

(44,723,131 shares at $60.85 per share on July 16, 2014)
 
 
Carrying value of Outdoor Americas
 
(1,162
)
Accumulated other comprehensive income
 
30

Transaction costs
 
(32
)
Net gain on split-off of Outdoor Americas
 
$
1,557

The following table sets forth details of net earnings from discontinued operations for the years ended December 31, 2015, 2014 and 2013.
Year Ended December 31,
2015
 
2014
 
2013
Revenues from discontinued operations
$
—

 
$
677

 
$
1,695

Earnings (loss) from discontinued operations
$
17

 
$
79

 
$
(12
)
Income tax provision
(7
)
 
(26
)
 
—

Earnings (loss) from discontinued operations, net of tax
10

 
53

 
(12
)
Gain on disposal
—

 
1,557

 
159

Income tax provision
—

 
—

 
(6
)
Gain on disposal, net of tax
—

 
1,557

 
153

Less: Net earnings from discontinued operations attributable to noncontrolling interest, net of tax
—

 
5

 
—

Net earnings from discontinued operations attributable to CBS Corp.
$
10

 
$
1,605

 
$
141