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Viacom is the world's sixth largest broadcasting and cable company in terms of revenue. It is the owner of the channel SpongeBob SquarePants is on, Nickelodeon. The current incarnation of Viacom was created on December 31 2005 as a spin-off from the original incarnation of Viacom, which was renamed as CBS Coporation after the spin-off. CBS Coporation currently retains control of the over-the-air broadcasting, TV production, subscription pay television (with showtime networks) and puplishing assests (with Simon & Schuster,) which were previously owned by the original Viacom.

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