XML 67 R50.htm IDEA: XBRL DOCUMENT
v3.5.0.2

DERIVATIVE AND NON-DERIVATIVE FINANCIAL INSTRUMENTS Part 3 (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | Dec. 31, 2015
Hedging Instruments, Gain (Loss) [Line Items] |  |  |  |  |  |  |
Change in unrealized gain in other comprehensive income | $ (42) | [1] | $ (47) | $ (6) | [1] | $ (183) |
Amount After Tax of Gain (Loss) Recognized in Other Comprehensive Income On Derivatives, Effective Portion [Abstract] |  |  |  |  |  |  |
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax | 12 |  | (32) | 69 |  | 29 | $ 35
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract] |  |  |  |  |  |  |
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net | (32) |  | (54) | (91) |  | (90) |
Hedging Summary [Abstract] |  |  |  |  |  |  |
Monetized positions and mark to market (gain) loss in accumulated other comprehensive income before tax | 267 |  | 386 | 267 |  | 386 |
Price Risk Cash Flow Hedge Unrealized (Gain) Loss to be Reclassified During Next 12 Months | 61 |  |  | 61 |  |  |
Loss on Cash Flow Hedge Ineffectiveness | 1 |  | 1 | 3 |  | 0 |
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net | 0 |  | (11) | (14) |  | (23) |
Net Investment Hedging [Member] |  |  |  |  |  |  |
Hedging Instruments, Gain (Loss) [Line Items] |  |  |  |  |  |  |
Amount of Ineffectiveness on Net Investment Hedges | 0 |  | 0 | 0 |  | 0 |
Change in unrealized gain in other comprehensive income | (3) |  | 0 | 0 |  | 0 |
Interest Rate Contract [Member] | Fair Value Hedging [Member] | Net Interest Expense |  |  |  |  |  |  |
Hedging Instruments, Gain (Loss) [Line Items] |  |  |  |  |  |  |
Loss on Fair Value Hedge Ineffectiveness | 0 |  | 0 | 0 |  | 0 |
Gain (Loss) on Fair Value Hedges Recognized in Earnings | 2 |  | 3 | 9 |  | 10 |
Commodity Contract [Member] | Cash Flow Hedging [Member] |  |  |  |  |  |  |
Amount After Tax of Gain (Loss) Recognized in Other Comprehensive Income On Derivatives, Effective Portion [Abstract] |  |  |  |  |  |  |
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax | 23 |  | (6) | 132 |  | 21 |
Commodity Contract [Member] | Cash Flow Hedging [Member] | Sales [Member] |  |  |  |  |  |  |
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract] |  |  |  |  |  |  |
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net | 0 |  | 1 | 0 |  | 4 |
Commodity Contract [Member] | Cash Flow Hedging [Member] | Cost of Sales [Member] |  |  |  |  |  |  |
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract] |  |  |  |  |  |  |
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net | (46) |  | (74) | (131) |  | (152) |
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] |  |  |  |  |  |  |
Amount After Tax of Gain (Loss) Recognized in Other Comprehensive Income On Derivatives, Effective Portion [Abstract] |  |  |  |  |  |  |
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax | (13) |  | (11) | (38) |  | 16 |
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] | Sales [Member] |  |  |  |  |  |  |
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract] |  |  |  |  |  |  |
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net | 15 |  | 20 | 45 |  | 63 |
Forward Starting Interest Rate Swap [Member] | Cash Flow Hedging [Member] |  |  |  |  |  |  |
Amount After Tax of Gain (Loss) Recognized in Other Comprehensive Income On Derivatives, Effective Portion [Abstract] |  |  |  |  |  |  |
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax | 2 |  | (15) | (25) |  | (8) |
Forward Starting Interest Rate Swap [Member] | Cash Flow Hedging [Member] | Net Interest Expense |  |  |  |  |  |  |
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract] |  |  |  |  |  |  |
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net | $ (1) |  | $ (1) | $ (5) |  | $ (5) |
[1] | See Note 1, "Basis of Presentation" regarding correction of prior period foreign currency translation.

X
- Definition Pre-tax monetized positions and mark-to-market gains and losses from derivative and non-derivative hedging instruments designated and qualifying as the effective portion of hedges included in accumulated other comprehensive income. + References No definition available. + Details
Name: | emn_AccumulatedOtherComprehensiveIncomeLossUnrealizedGainLossFromHedgesBeforeTax
Namespace Prefix: | emn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Gain (loss) on hedging derivative instrument or the foreign currency transaction gain (loss) on the nonderivative hedging instrument designated as a hedge of a net investment in foreign operations related to hedge ineffectiveness, which is included in earnings in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Subparagraph (d)(1) -URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624171-113959 + Details
Name: | us-gaap_AmountOfIneffectivenessOnNetInvestmentHedges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_DerivativeInstrumentsGainLossLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The effective portion of net gain (loss) reclassified from accumulated other comprehensive income into income on derivative instruments designated and qualifying as hedging instruments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624171-113959 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4D -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624177-113959 + Details
Name: | us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNetAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DerivativeInstrumentsGainLossRecognizedInOtherComprehensiveIncomeEffectivePortionNetAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of realized and unrealized gain (loss) of derivative instruments not designated or qualifying as hedging instruments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624171-113959 + Details
Name: | us-gaap_DerivativeInstrumentsNotDesignatedAsHedgingInstrumentsGainLossNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Total amount of gain (loss) derived from fair value hedges recognized in earnings in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624171-113959 + Details
Name: | us-gaap_GainLossOnFairValueHedgesRecognizedInEarnings
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The loss recognized in earnings during the reporting period representing the amount of the cash flow hedges' ineffectiveness. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Subparagraph (d)(1) -URI http://asc.fasb.org/extlink&oid=64837297&loc=SL5624171-113959 + Details
Name: | us-gaap_LossOnCashFlowHedgeIneffectiveness
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of recognized loss from the hedging ineffectiveness of a fair value hedge. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 25 -Section 50 -Paragraph 1 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986 + Details
Name: | us-gaap_LossOnFairValueHedgeIneffectiveness
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount after tax and reclassification adjustments, of increase (decrease) in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges and an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669646-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount before tax, after reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 35 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6939497&loc=d3e30304-110892 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 45 -Paragraph 20 -Subparagraph (b,d) -URI http://asc.fasb.org/extlink&oid=64808268&loc=d3e32211-110900 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669646-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The estimated net amount of unrealized gains or losses on price risk cash flow hedges as of the balance sheet date expected to be reclassified to earnings within the next twelve months. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80748-113994 + Details
Name: | us-gaap_PriceRiskCashFlowHedgeUnrealizedGainLossToBeReclassifiedDuringNext12Months
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_SummaryOfDerivativeInstrumentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis=us-gaap_NetInvestmentHedgingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_InterestRateContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis=us-gaap_FairValueHedgingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_InterestExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis=us-gaap_CashFlowHedgingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_SalesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_CostOfSalesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_ForeignExchangeContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_InterestRateSwapMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |