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For those with more Christian tastes, the so-called experts at Wikipedia have an article about CBS.

CBS, (stands for Cool Bum Sex or Corporate Bull Shit) phonetic for See BS, is a Television station not based in Brazil, but rather, Studio City. CBS has 12345 affiliates, one of them KPSP channel 2 in Palm Springs promises to be a "major city" station for a small market. LOL.

It provides low quality programming to senior citizens with low morales, and is considered to be Nickelodeon for Seniors. Few, if any, decent programmes have come from this network for any demographic under 80 years old, and as such is one of the few organizations which lives up to it's name. On september 432,2006, Cbs' visual teleprotractors failed, and revealed that the network was based in East Monkey Land.