Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Current Assets:
Cash and cash equivalents	$ 3,086	$ 632
Receivables, net	6,946	7,206
Programming and other inventory	1,869	2,876
Prepaid and other current assets	1,256	1,188
Total current assets	13,157	11,902
Property and equipment, net	1,994	2,085
Programming and other inventory	9,365	8,652
Goodwill	16,995	16,980
Intangible assets, net	2,832	2,993
Operating lease assets	1,795	1,939
Deferred income tax assets, net	1,007	939
Other assets	4,020	4,006
Assets held for sale	260	23
Total Assets	51,425	49,519
Current Liabilities:
Accounts payable	436	667
Accrued expenses	1,765	1,760
Participants’ share and royalties payable	2,100	1,977
Accrued programming and production costs	1,125	1,500
Deferred revenues	710	739
Debt	18	717
Other current liabilities	1,609	1,688
Total current liabilities	7,763	9,048
Long-term debt	19,703	18,002
Participants’ share and royalties payable	1,396	1,546
Pension and postretirement benefit obligations	2,045	2,121
Deferred income tax liabilities, net	816	500
Operating lease liabilities	1,769	1,909
Program rights obligations	266	356
Other liabilities	2,226	2,494
Redeemable noncontrolling interest	196	254
Commitments and contingencies
ViacomCBS stockholders’ equity:
Additional paid-in capital	29,719	29,590
Treasury stock, at cost; 503 (2020) and 501 (2019) Class B shares	(22,958)	(22,908)
Retained earnings	9,704	8,494
Accumulated other comprehensive loss	(1,910)	(1,970)
Total ViacomCBS stockholders’ equity	14,556	13,207
Noncontrolling interests	689	82
Total Equity	15,245	13,289
Total Liabilities and Equity	51,425	49,519
Common Class A [Member]
ViacomCBS stockholders’ equity:
Common stock	0	0
Common Class B [Member]
ViacomCBS stockholders’ equity:
Common stock	$ 1	$ 1