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QUARTERLY SALES AND EARNINGS DATA-UNAUDITED (Tables)
 12 Months Ended
Dec. 31, 2017
Quarterly Financial Data [Abstract]  
Schedule of Quarterly Financial Information
(Dollars in millions, except per share amounts)
First Quarter
 
Second Quarter
 
Third Quarter
 
Fourth Quarter
2017
 
 
 
 
 
 
 
Sales
$
2,303

 
$
2,419

 
$
2,465

 
$
2,362

Gross profit
625

 
651

 
691

 
487

Asset impairments and restructuring charges, net

—

 
—

 
—

 
8

Net earnings attributable to Eastman
278

 
292

 
323

 
491

Net earnings per share attributable to Eastman(1)
 

 
 

 
 

 
 

Basic
$
1.90

 
$
2.01

 
$
2.24

 
$
3.42

Diluted
1.89

 
2.00

 
2.22

 
3.39


(1) 
Each quarter is calculated as a discrete period; the sum of the four quarters may not equal the calculated full year amount.
(Dollars in millions, except per share amounts)
First Quarter
 
Second Quarter
 
Third Quarter
 
Fourth Quarter
2016
 
 
 
 
 
 
 
Sales
$
2,236

 
$
2,297

 
$
2,287

 
$
2,188

Gross profit
634

 
605

 
621

 
490

Asset impairments and restructuring (gains) charges, net

(2
)
 
—

 
30

 
17

Net earnings attributable to Eastman
251

 
255

 
232

 
116

Net earnings per share attributable to Eastman(1)
 
 
 
 
 
 
 
Basic
$
1.70

 
$
1.73

 
$
1.57

 
$
0.79

Diluted
1.69

 
1.71

 
1.56

 
0.79


(1) 
Each quarter is calculated as a discrete period; the sum of the four quarters may not equal the calculated full year amount.