Accounting Ratios
| Fiscal Year | 2005 | 2004 | 2003 | 2002 | 2001 |
|---|---|---|---|---|---|
| Fiscal Year End Date | 12/31/05 | 12/31/04 | 12/31/03 | 12/31/02 | 12/31/01 |
| Receivables Turnover | 5.3 | 5.3 | 6.1 | 6.6 | 6.5 |
| Receivables - Number of Days | 86.2 | 68.4 | 54.6 | 53.4 | 58.5 |
| Inventory Turnover | 8.8 | 10.3 | 11.7 | 11.0 | 10.0 |
| Inventory - Number of Days | 41.0 | 35.0 | 30.8 | 32.7 | 36.2 |
| Gross Property, Plant & Equipment Turnover | 2.8 | 2.9 | 2.5 | 2.5 | 2.5 |
| Net Property, Plant & Equipment Turnover | 4.5 | 4.8 | 4.4 | 4.0 | 3.7 |
| Depreciation, Depletion & Amortization | |||||
| % of Gross Property, Plant & Equipment | 9.8% | 10.4% | 9.4% | 9.6% | 32.9% |
| Depreciation, Depletion & Amortization | |||||
| Year to Year Change (Millions US Dollars) | -31.1 | -19.0 | 5.4 | -213.9 | 86.1 |
| Depreciation, Depletion & Amortization | |||||
| Year to Year % Change | -38.4% | -19.0% | 5.7% | -69.3% | 38.7% |
| Source: CorporateInformation CBS Corporation Company Snapshot | |||||
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