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UNAUDITED CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2016
Mar. 31, 2015
Income Statement [Abstract]    
Sales $ 2,236 $ 2,443
Cost of sales 1,602 1,787
Gross profit 634 656
Selling, general and administrative expenses 183 180
Research and development expenses 54 56
Asset impairments and restructuring (gains) charges, net (2) 109
Operating earnings 399 311
Net interest expense 64 66
Other charges (income), net 12 (11)
Earnings before income taxes 323 256
Provision for income taxes 72 84
Net earnings 251 172
Less: Net earnings attributable to noncontrolling interest 0 1
Net earnings attributable to Eastman $ 251 $ 171
Basic earnings per share attributable to Eastman    
Basic earnings per share attributable to Eastman $ 1.70 $ 1.15
Diluted earnings per share attributable to Eastman    
Diluted earnings per share attributable to Eastman $ 1.69 $ 1.14
Comprehensive Income    
Net earnings including noncontrolling interest $ 251 $ 172
Other comprehensive income (loss), net of tax:    
Change in cumulative translation adjustment 106 (212)
Defined benefit pension and other postretirement benefit plans:    
Amortization of unrecognized prior service credits included in net periodic costs [1] (7) (4)
Derivatives and hedging:    
Unrealized (loss) gain during period [2] (18) 55
Reclassification adjustment for losses (gains) included in net income, net [2] 4 (3)
Total other comprehensive income (loss), net of tax 85 (164)
Comprehensive income including noncontrolling interest 336 8
Less: Net earnings attributable to noncontrolling interest 0 1
Comprehensive income attributable to Eastman 336 7
Retained Earnings    
Retained earnings at beginning of period 5,146 4,545
Net earnings attributable to Eastman 251 171
Cash dividends declared (67) [3] (60)
Retained earnings at end of period $ 5,330 $ 4,656
[1] Included in the calculation of net periodic benefit costs for pension and other postretirement benefit plans. See Note 8, "Retirement Plans".
[2] For additional information regarding the impact of reclassifications into earnings, refer to Note 7, "Derivatives".
[3] Includes cash dividends paid and dividends declared, but unpaid.