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RETIREMENT PLANS | 6 Months Ended
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Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract] |
RETIREMENT PLANS | RETIREMENT PLANS Defined Benefit Pension Plans and Other Postretirement Benefit Plans Eastman maintains defined benefit pension plans that provide eligible employees with retirement benefits. In addition, Eastman provides a subsidy for life insurance, health care, and dental benefits to eligible retirees hired prior to January 1, 2007, and a subsidy for health care and dental benefits to retirees' eligible survivors. Costs recognized for these benefits are recorded using estimated amounts, which may change as actual costs derived for the year are determined. For additional information regarding retirement plans, see Note 11, "Retirement Plans", to the consolidated financial statements in Part II, Item 8 of the Company's 2015 Annual Report on Form 10-K. Components of net periodic benefit (credit) cost were as follows:
| Second Quarter
| Pension Plans |  | Other Postretirement Benefit Plans
| 2016 |  | 2015 |  | 2016 |  | 2015
(Dollars in millions) | U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S. |  |  |  |
Components of net periodic benefit (credit) cost: |  |  |  |  |  |  |  |  |  |  |
Service cost | $ | 10 |  |  | $ | 3 |  |  | $ | 10 |  |  | $ | 4 |  |  | $ | 1 |  |  | $ | 2 |
Interest cost | 19 |  |  | 6 |  |  | 22 |  |  | 7 |  |  | 7 |  |  | 10 |
Expected return on assets | (34 | ) |  | (8 | ) |  | (37 | ) |  | (10 | ) |  | (1 | ) |  | (1 | )
Curtailment gain(1) | — |  |  | — |  |  | — |  |  | (7 | ) |  | — |  |  | — |
Amortization of: |  |  |  |  |  |  |  |  |  |  |
Prior service credit, net | (1 | ) |  | — |  |  | (1 | ) |  | — |  |  | (10 | ) |  | (6 | )
Mark-to-market pension and other postretirement benefits loss(2) | — |  |  | — |  |  | — |  |  | 2 |  |  | — |  |  | — |
Net periodic benefit (credit) cost | $ | (6 | ) |  | $ | 1 |  |  | $ | (6 | ) |  | $ | (4 | ) |  | $ | (3 | ) |  | $ | 5 |
| First Six Months
| Pension Plans |  | Other Postretirement Benefit Plans
| 2016 |  | 2015 |  | 2016 |  | 2015
(Dollars in millions) | U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S. |  |  |  |
Components of net periodic benefit (credit) cost: |  |  |  |  |  |  |  |  |  |  |
Service cost | $ | 20 |  |  | $ | 6 |  |  | $ | 19 |  |  | $ | 8 |  |  | $ | 3 |  |  | $ | 4 |
Interest cost | 37 |  |  | 12 |  |  | 44 |  |  | 13 |  |  | 14 |  |  | 20 |
Expected return on assets | (68 | ) |  | (16 | ) |  | (73 | ) |  | (19 | ) |  | (3 | ) |  | (3 | )
Curtailment gain(1) | — |  |  | — |  |  | — |  |  | (7 | ) |  | — |  |  | — |
Amortization of: |  |  |  |  |  |  |  |  |  |  |
Prior service credit, net | (2 | ) |  | — |  |  | (2 | ) |  | — |  |  | (20 | ) |  | (12 | )
Mark-to-market pension and other postretirement benefits loss(2) | — |  |  | — |  |  | — |  |  | 2 |  |  | — |  |  | — |
Net periodic benefit (credit) cost | $ | (13 | ) |  | $ | 2 |  |  | $ | (12 | ) |  | $ | (3 | ) |  | $ | (6 | ) |  | $ | 9 |
(1) | Gain in the Fibers segment due to the closure of the Workington, UK acetate tow manufacturing site.
(2) | Mark-to-market loss due to the interim remeasurement of the Workington, UK pension plan, triggered by the closure of the site included in Other in Note 18, "Segment Information".
The Company did not make any contributions to its U.S. defined benefit pension plans in first six months 2016 or 2015. In first quarter 2016, the Company changed the approach used to calculate service and interest cost components of net periodic benefit costs for its significant defined benefit pension and other postretirement benefit plans. The Company elected to calculate service and interest costs by applying the specific spot rates along the yield curve to the plans' projected cash flows. The change does not affect the measurement of the total benefit obligation or the annual net periodic benefit cost or credit of the plans because the change in the service and interest costs will be offset in the mark-to-market actuarial gain or loss which typically is recognized in the fourth quarter of each year or in any other quarters in which an interim remeasurement is triggered.

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