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EARNINGS AND DIVIDENDS PER SHARE (Tables) | 9 Months Ended
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Sep. 30, 2016
Earnings Per Share [Abstract] |
Earnings per share, basic and diluted | The following table sets forth the computation of basic and diluted earnings per share ("EPS"):
| Third Quarter |  | First Nine Months
(In millions, except per share amounts) | 2016 |  | 2015 |  | 2016 |  | 2015
Numerator |  |  |  |  |  |  |
Earnings attributable to Eastman: |  |  |  |  |  |  |
Earnings, net of tax | $ | 232 |  |  | $ | 256 |  |  | $ | 738 |  |  | $ | 724 |
Denominator |  |  |  |  |  |  |
Weighted average shares used for basic EPS | 147.2 |  |  | 148.6 |  |  | 147.6 |  |  | 148.6 |
Dilutive effect of stock options and other awards | 1.0 |  |  | 1.2 |  |  | 1.0 |  |  | 1.2 |
Weighted average shares used for diluted EPS | 148.2 |  |  | 149.8 |  |  | 148.6 |  |  | 149.8 |
(Calculated using whole dollars and shares) |  |  |  |  |  |  |
EPS |  |  |  |  |  |  |
Basic | $ | 1.57 |  |  | $ | 1.73 |  |  | $ | 5.00 |  |  | $ | 4.87 |
Diluted | $ | 1.56 |  |  | $ | 1.71 |  |  | $ | 4.96 |  |  | $ | 4.83 |

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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