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STOCKHOLDERS' EQUITY (Tables) | 12 Months Ended
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Dec. 31, 2016
Stockholders' Equity Note [Abstract] |
Schedule of Reconciliation of the Changes in Stockholders' Equity | A reconciliation of the changes in stockholders' equity for 2016, 2015, and 2014 is provided below:
(Dollars in millions) | Common Stock at Par Value |  | Paid-in Capital |  | Retained Earnings |  | Accumulated Other Comprehensive Income (Loss) |  | Treasury Stock at Cost |  | Total Stockholders' Equity Attributed to Eastman |  | Noncontrolling Interest |  | Total Stockholders' Equity
Balance at December 31, 2013 | $ | 2 |  |  | $ | 1,778 |  |  | $ | 4,012 |  |  | $ | 171 |  |  | $ | (2,167 | ) |  | $ | 3,796 |  |  | $ | 79 |  |  | $ | 3,875 |
Net Earnings | — |  |  | — |  |  | 751 |  |  | — |  |  | — |  |  | 751 |  |  | 6 |  |  | 757 |
Cash Dividends (1) | — |  |  | — |  |  | (218 | ) |  | — |  |  | — |  |  | (218 | ) |  | — |  |  | (218 | )
Other Comprehensive Loss | — |  |  | — |  |  | — |  |  | (448 | ) |  | — |  |  | (448 | ) |  | — |  |  | (448 | )
Share-Based Compensation Expense (2) | — |  |  | 28 |  |  | — |  |  | — |  |  | — |  |  | 28 |  |  | — |  |  | 28 |
Stock Option Exercises | — |  |  | 13 |  |  | — |  |  | — |  |  | — |  |  | 13 |  |  | — |  |  | 13 |
Other | — |  |  | (2 | ) |  | — |  |  | — |  |  | — |  |  | (2 | ) |  | (1 | ) |  | (3 | )
Share Repurchase | — |  |  | — |  |  | — |  |  | — |  |  | (410 | ) |  | (410 | ) |  | — |  |  | (410 | )
Distributions to noncontrolling interest | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (4 | ) |  | (4 | )
Balance at December 31, 2014 | $ | 2 |  |  | $ | 1,817 |  |  | $ | 4,545 |  |  | $ | (277 | ) |  | $ | (2,577 | ) |  | $ | 3,510 |  |  | $ | 80 |  |  | $ | 3,590 |
Net Earnings | — |  |  | — |  |  | 848 |  |  | — |  |  | — |  |  | 848 |  |  | 6 |  |  | 854 |
Cash Dividends (1) | — |  |  | — |  |  | (247 | ) |  | — |  |  | — |  |  | (247 | ) |  | — |  |  | (247 | )
Other Comprehensive Loss | — |  |  | — |  |  | — |  |  | (113 | ) |  | — |  |  | (113 | ) |  | — |  |  | (113 | )
Share-Based Compensation Expense (2) | — |  |  | 37 |  |  | — |  |  | — |  |  | — |  |  | 37 |  |  | — |  |  | 37 |
Stock Option Exercises | — |  |  | 8 |  |  | — |  |  | — |  |  | — |  |  | 8 |  |  | — |  |  | 8 |
Other | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 1 |
Share Repurchase | — |  |  | — |  |  | — |  |  | — |  |  | (103 | ) |  | (103 | ) |  | — |  |  | (103 | )
Distributions to noncontrolling interest | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (6 | ) |  | (6 | )
Balance at December 31, 2015 | $ | 2 |  |  | $ | 1,863 |  |  | $ | 5,146 |  |  | $ | (390 | ) |  | $ | (2,680 | ) |  | $ | 3,941 |  |  | $ | 80 |  |  | $ | 4,021 |
Net Earnings | — |  |  | — |  |  | 854 |  |  | — |  |  | — |  |  | 854 |  |  | 5 |  |  | 859 |
Cash Dividends (1) | — |  |  | — |  |  | (279 | ) |  | — |  |  | — |  |  | (279 | ) |  | — |  |  | (279 | )
Other Comprehensive Loss (3) | — |  |  | — |  |  | — |  |  | 109 |  |  | — |  |  | 109 |  |  | — |  |  | 109 |
Share-Based Compensation Expense (2) | — |  |  | 35 |  |  | — |  |  | — |  |  | — |  |  | 35 |  |  | — |  |  | 35 |
Stock Option Exercises | — |  |  | 21 |  |  | — |  |  | — |  |  | — |  |  | 21 |  |  | — |  |  | 21 |
Other | — |  |  | (4 | ) |  | — |  |  | — |  |  | — |  |  | (4 | ) |  | (1 | ) |  | (5 | )
Share Repurchase | — |  |  | — |  |  | — |  |  | — |  |  | (145 | ) |  | (145 | ) |  | — |  |  | (145 | )
Distributions to noncontrolling interest | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (8 | ) |  | (8 | )
Balance at December 31, 2016 | $ | 2 |  |  | $ | 1,915 |  |  | $ | 5,721 |  |  | $ | (281 | ) |  | $ | (2,825 | ) |  | $ | 4,532 |  |  | $ | 76 |  |  | $ | 4,608 |
(1) | Cash dividends includes cash dividends paid and dividends declared, but unpaid.
(2) | Share-based compensation expense is the fair value of share-based awards.
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] |
| For years ended December 31,
(In millions, except per share amounts) | 2016 |  | 2015 |  | 2014
Numerator |  |  |  |  |
Earnings attributable to Eastman stockholders: |  |  |  |  |
Earnings from continuing operations, net of tax | $ | 854 |  |  | $ | 848 |  |  | $ | 749 |
Denominator |  |  |  |  |
Weighted average shares used for basic EPS | 147.3 |  |  | 148.6 |  |  | 149.5 |
Dilutive effect of stock options and other award plans | 1.1 |  |  | 1.2 |  |  | 1.6 |
Weighted average shares used for diluted EPS | 148.4 |  |  | 149.8 |  |  | 151.1 |
EPS from continuing operations (1) |  |  |  |  |
Basic | $ | 5.80 |  |  | $ | 5.71 |  |  | $ | 5.01 |
Diluted | $ | 5.75 |  |  | $ | 5.66 |  |  | $ | 4.95 |
Schedule of Shares of Common Stock Issued |
| For years ended December 31,
Shares of common stock issued (1) | 2016 |  | 2015 |  | 2014
Balance at beginning of year | 216,899,964 |  |  | 216,256,971 |  |  | 215,131,237 |
Issued for employee compensation and benefit plans | 807,636 |  |  | 642,993 |  |  | 1,125,734 |
Balance at end of year | 217,707,600 |  |  | 216,899,964 |  |  | 216,256,971 |
Schedule of Accumulated Other Comprehensive Income (Loss) | Accumulated Other Comprehensive Income (Loss), Net of Tax
(Dollars in millions) | Cumulative Translation Adjustment |  | Benefit Plans Unrecognized Prior Service Credits |  | Unrealized Gains (Losses) on Cash Flow Hedges |  | Unrealized Losses on Investments |  | Accumulated Other Comprehensive Income (Loss)
Balance at December 31, 2014 | $ | (68 | ) |  | $ | 61 |  |  | $ | (269 | ) |  | $ | (1 | ) |  | $ | (277 | )
Period change | (216 | ) |  | 68 |  |  | 35 |  |  | — |  |  | (113 | )
Balance at December 31, 2015 | (284 | ) |  | 129 |  |  | (234 | ) |  | (1 | ) |  | (390 | )
Period change (1) | (97 | ) |  | 34 |  |  | 172 |  |  | — |  |  | 109 |
Balance at December 31, 2016 | $ | (381 | ) |  | $ | 163 |  |  | $ | (62 | ) |  | $ | (1 | ) |  | $ | (281 | )
Schedule of Components of Comprehensive Income (Loss) Before Tax and Net of Tax Effects | Components of other comprehensive income recorded in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings are presented below, before tax and net of tax effects:
| For years ended December 31,
| 2016 |  | 2015 |  | 2014
(Dollars in millions) | Before Tax |  | Net of Tax |  | Before Tax |  | Net of Tax |  | Before Tax |  | Net of Tax
Other comprehensive income (loss) |  |  |  |  |  |  |  |  |  |  |
Change in cumulative translation adjustment | $ | (97 | ) |  | $ | (97 | ) |  | $ | (216 | ) |  | $ | (216 | ) |  | $ | (201 | ) |  | $ | (201 | )
Defined benefit pension and other postretirement benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Prior service credit arising during the period | 103 |  |  | 64 |  |  | 140 |  |  | 87 |  |  | — |  |  | — |
Amortization of unrecognized prior service credits included in net periodic costs | (48 | ) |  | (30 | ) |  | (30 | ) |  | (19 | ) |  | (28 | ) |  | (17 | )
Change in defined benefit pension and other postretirement benefit plans | 55 |  |  | 34 |  |  | 110 |  |  | 68 |  |  | (28 | ) |  | (17 | )
Derivatives and hedging: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain (loss) | 150 |  |  | 93 |  |  | (78 | ) |  | (48 | ) |  | (371 | ) |  | (230 | )
Reclassification adjustment for loss included in net income | 127 |  |  | 79 |  |  | 134 |  |  | 83 |  |  | — |  |  | — |
Change in derivatives and hedging | 277 |  |  | 172 |  |  | 56 |  |  | 35 |  |  | (371 | ) |  | (230 | )
Total other comprehensive income (loss) | $ | 235 |  |  | $ | 109 |  |  | $ | (50 | ) |  | $ | (113 | ) |  | $ | (600 | ) |  | $ | (448 | )
For additional information regarding the impact of reclassifications into earnings, refer to Note 10, "Derivative and Non-Derivative Financial Instruments" and Note 11, "Retirement Plans".

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