Speaking during the company’s third quarter earnings call, CBS CEO Les Moonves said that the company turned down a TV offer from Apple. GigaOM reports that Moonves claimed CBS had decided against the offer, which was for an Apple TV service, because it was based on an ad split. Apple had previously been rumored to be working on such a service, although it obviously never came to fruition. According to the report, CBS’ decision on the matter was more philosophical than it was an indictment against Apple, as the company has repeatedly eschewed revenue-sharing agreements in favor of negotiating up-front licensing fees for syndication of its content online.