XML 58 R31.htm IDEA: XBRL DOCUMENT
v3.8.0.1

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Changes in Carrying Amount of Goodwill | Changes in the carrying amount of goodwill follow:
(Dollars in millions) | Additives & Functional Products |  | Adhesives & Plasticizers |  | Advanced Materials |  | Chemical Intermediates |  | Other |  | Total
Balance at December 31, 2015 | $ | 1,865 |  |  | $ | 111 |  |  | $ | 1,293 |  |  | $ | 1,239 |  |  | $ | 10 |  |  | $ | 4,518 |
Transfers of goodwill resulting from resegmentation | 583 |  |  | (111 | ) |  | — |  |  | (472 | ) |  | — |  |  | — |
Currency translation adjustments | (32 | ) |  | — |  |  | (18 | ) |  | (7 | ) |  | — |  |  | (57 | )
Balance at December 31, 2016 | 2,416 |  |  | — |  |  | 1,275 |  |  | 760 |  |  | 10 |  |  | 4,461 |
Acquisitions | 17 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 17 |
Goodwill written off as a result of sale of business | (1 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (1 | )
Currency translation adjustments | 27 |  |  | — |  |  | 14 |  |  | 9 |  |  | — |  |  | 50 |
Balance at December 31, 2017 | $ | 2,459 |  |  | $ | — |  |  | $ | 1,289 |  |  | $ | 769 |  |  | $ | 10 |  |  | $ | 4,527 |
Schedule of Finite Lived and Indefinite Lived Intangible Assets by Major Class |
|  |  |  | December 31, 2017 |  | December 31, 2016
(Dollars in millions) | Estimated Useful Life in Years | Gross Carrying Value |  | Accumulated Amortization |  | Net Carrying Value |  | Gross Carrying Value |  | Accumulated Amortization |  | Net Carrying Value
Amortizable intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Customer relationships | 8 | - | 25 | $ | 1,583 |  |  | $ | 345 |  |  | $ | 1,238 |  |  | $ | 1,542 |  |  | $ | 267 |  |  | $ | 1,275 |
Technology | 7 | - | 20 | 690 |  |  | 247 |  |  | 443 |  |  | 675 |  |  | 196 |  |  | 479 |
Contracts |  | 5 |  | 180 |  |  | 111 |  |  | 69 |  |  | 180 |  |  | 75 |  |  | 105 |
Other | 5 | - | 37 | 102 |  |  | 19 |  |  | 83 |  |  | 99 |  |  | 14 |  |  | 85 |
Indefinite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tradenames |  |  |  | 530 |  |  | — |  |  | 530 |  |  | 525 |  |  | — |  |  | 525 |
Other |  |  |  | 10 |  |  | — |  |  | 10 |  |  | 10 |  |  | — |  |  | 10 |
Total identified intangible assets |  |  |  | $ | 3,095 |  |  | $ | 722 |  |  | $ | 2,373 |  |  | $ | 3,031 |  |  | $ | 552 |  |  | $ | 2,479 |

X
- Definition Tabular disclosure of amortizable intangible assets, in total and by major class, including the gross carrying amount and accumulated amortization, as well as indefinite lived intangible assets in total and by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company. + References No definition available. + Details
Name: | emn_ScheduleOfFiniteLivedAndIndefiniteLivedIntangibleAssetsByMajorClassTableTextBlock
Namespace Prefix: | emn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13854-109267 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration