XML 38 R56.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Stock-Based Compensation - Schedule of Restricted Stock Units Award Activity (Details) (USD $) | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Mar. 27, 2014 | Sep. 30, 2014 | Mar. 31, 2014
CBS Corp. Equity and Incentive Plan | Restricted Stock Units (RSUs) |  |  |  |
RSUs and PRSUs, Nonvested, Weighted Average Grant Date Fair Value [Abstract] |  |  |  |
Weighted Average Grant Date Fair Value, Non-Vested, Beginning Balance (USD per share) | $ 32.09 | $ 36.80 | $ 33.16 | [1]
Weighted Average Grant Date Fair Value, Grants in Period (USD per share) | $ 34.66 |  |  |
Weighted Average Grant Date Fair Value, Vested (USD per share) | $ 22.51 | $ 33.16 |  |
Weighted Average Grant Date Fair Value, Forfeited (USD per share) | $ 37.67 |  |  |
Weighted Average Grant Date Fair Value, Non-Vested, Ending Balance (USD per share) | $ 36.80 | $ 0.00 | $ 33.16 | [1]
Weighted Average Grant Date Fair Value, Converted Awards (USD per share) | $ 37.77 |  |  |
RSUs and PRSUs, Nonvested, Number of Shares [Roll Forward] |  |  |  |
Non-vested as of beginning of period | 472,490 | 323,733 |  |
Employee transfers and grants | 11,875 |  |  |
Vested | (157,723) | (67,561) |  |
Forfeited | (2,909) |  |  |
Non-vested of end of period | 323,733 | 0 |  |
CBS RSUs converted to Outdoor RSUs | (256,172) |  |  |
CBS RSU's not converted |  |  | 67,561 | [1]
Omnibus Stock Incentive Plan | Restricted Stock Units (RSUs) |  |  |  |
RSUs and PRSUs, Nonvested, Weighted Average Grant Date Fair Value [Abstract] |  |  |  |
Weighted Average Grant Date Fair Value, Grants in Period (USD per share) |  | $ 29.59 |  |
Weighted Average Grant Date Fair Value, Vested (USD per share) |  | $ 25.91 |  |
Weighted Average Grant Date Fair Value, Forfeited (USD per share) |  | $ 24.39 |  |
Weighted Average Grant Date Fair Value, Converted Awards (USD per share) | $ 17.24 |  |  |
RSUs and PRSUs, Nonvested, Number of Shares [Roll Forward] |  |  |  |
Non-vested Outdoor RSUs converted from CBS RSUs | 561,021 |  |  |
Employee transfers and grants |  | 478,311 |  |
Vested |  | (5,848) |  |
Forfeited |  | (27,965) |  |
Omnibus Stock Incentive Plan | Performance Restricted Stock Units (PRSUs) |  |  |  |
RSUs and PRSUs, Nonvested, Weighted Average Grant Date Fair Value [Abstract] |  |  |  |
Weighted Average Grant Date Fair Value, Grants in Period (USD per share) |  | $ 29.70 |  |
Weighted Average Grant Date Fair Value, Vested (USD per share) |  | $ 25.88 |  |
Weighted Average Grant Date Fair Value, Forfeited (USD per share) |  | $ 26.39 |  |
RSUs and PRSUs, Nonvested, Number of Shares [Roll Forward] |  |  |  |
Employee transfers and grants |  | 168,468 |  |
Vested |  | (6,955) |  |
Forfeited |  | (15,289) |  |
Omnibus Stock Incentive Plan | RSUs and PRSUs |  |  |  |
RSUs and PRSUs, Nonvested, Weighted Average Grant Date Fair Value [Abstract] |  |  |  |
Weighted Average Grant Date Fair Value, Non-Vested, Ending Balance (USD per share) |  | $ 23.78 |  |
RSUs and PRSUs, Nonvested, Number of Shares [Roll Forward] |  |  |  |
Non-vested of end of period |  | 1,151,743 |  |
RSUs and PRSUs | Omnibus Stock Incentive Plan |  |  |  |
RSUs and PRSUs, Nonvested, Number of Shares [Roll Forward] |  |  |  |
Non-vested of end of period |  | 10,030 |  |
Dividend equivalents |  | 10,032 |  |
Share Based Compensation By Share Based Payment Award Equity Instrument Other Than Options Dividends Forfeited In Period |  | (2) |  |
[1] | Reflects CBS RSUs which vested in April 2014.

X
- Definition Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Converted Awards, Number + References No definition available. + Details
Name: | cbso_SharebasedCompensationArrangementbySharebasedPaymentAwardEquityInstrumentsOtherthanOptionsNonvestedConvertedAwardsNumber
Namespace Prefix: | cbso_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Converted to Awards, Number + References No definition available. + Details
Name: | cbso_SharebasedCompensationArrangementbySharebasedPaymentAwardEquityInstrumentsOtherthanOptionsNonvestedConvertedtoAwardsNumber
Namespace Prefix: | cbso_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Not Converted, Number + References No definition available. + Details
Name: | cbso_SharebasedCompensationArrangementbySharebasedPaymentAwardEquityInstrumentsOtherthanOptionsNonvestedNotConvertedNumber
Namespace Prefix: | cbso_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Converted Awards + References No definition available. + Details
Name: | cbso_SharebasedCompensationArrangementbySharebasedPaymentAwardEquityInstrumentsOtherthanOptionsNonvestedWeightedAverageGrantDateFairValueConvertedAwards
Namespace Prefix: | cbso_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Share Based Compensation By Share Based Payment Award Equity Instrument Other Than Options Dividends Forfeited In Period + References No definition available. + Details
Name: | cbso_ShareBasedCompensationByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsDividendsForfeitedInPeriod
Namespace Prefix: | cbso_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Share Based Compensation By Share Based Payment Award Equity Instruments Other Than Options Dividends Declared In Period + References No definition available. + Details
Name: | cbso_ShareBasedCompensationByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsDividendsDeclaredInPeriod
Namespace Prefix: | cbso_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iv)(3) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(3) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration