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EARNINGS AND DIVIDENDS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2017

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"):

	First Quarter
(In millions, except per share amounts)	2017				2016
Numerator
Earnings attributable to Eastman:
Earnings, net of tax	$	278			$	251
Denominator
Weighted average shares used for basic EPS	146.2				147.8
Dilutive effect of stock options and other awards	1.0				1.0
Weighted average shares used for diluted EPS	147.2				148.8
(Calculated using whole dollars and shares)
EPS
Basic	$	1.90			$	1.70
Diluted	$	1.89			$	1.69

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- References

No definition available.

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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

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