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GOODWILL (Notes) | 9 Months Ended
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Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill Disclosure [Text Block] | GOODWILL In January 2016, as a result of the changes in Eastman's organizational and management structure, goodwill was reassigned to segments using a relative fair value allocation. In conjunction with the organizational changes and in accordance with GAAP, during first quarter 2016 Eastman performed an impairment assessment and concluded that no indication of an impairment existed. For further information on the organizational changes, see Note 1, "Basis of Presentation" and Note 18, "Segment Information". Changes to the carrying value of goodwill follow:
(Dollars in millions) | Additives & Functional Products |  | Adhesives & Plasticizers |  | Advanced Materials |  | Chemical Intermediates |  | Other Segments |  | Total
Balance at December 31, 2015 | $ | 1,865 |  |  | $ | 111 |  |  | $ | 1,293 |  |  | $ | 1,239 |  |  | $ | 10 |  |  | $ | 4,518 |
Adjustments to net goodwill resulting from reorganization | 583 |  |  | (111 | ) |  | — |  |  | (472 | ) |  | — |  |  | — |
Currency translation adjustments (1) | (26 | ) |  | — |  |  | (14 | ) |  | (4 | ) |  | — |  |  | (44 | )
Balance at September 30, 2016 | $ | 2,422 |  |  | $ | — |  |  | $ | 1,279 |  |  | $ | 763 |  |  | $ | 10 |  |  | $ | 4,474 |
(1) | See Note 1, "Basis of Presentation" regarding correction of prior period foreign currency translation.
As of September 30, 2016, the reported balance of goodwill included accumulated impairment losses of $23 million, $12 million, and $14 million in the AFP segment, CI segment, and other segments, respectively. As of December 31, 2015, the reported balance of goodwill included accumulated impairment losses of $35 million and $14 million in the Adhesives & Plasticizers segment and other segments, respectively.

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