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PROPERTIES AND ACCUMULATED DEPRECIATION

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

PROPERTIES AND ACCUMULATED DEPRECIATION

PROPERTIES AND ACCUMULATED DEPRECIATION

	December 31,
(Dollars in millions)	2017				2016
Properties
Land	$	161			$	157
Buildings	1,325				1,256
Machinery and equipment	10,122				9,646
Construction in progress	762				640
Properties and equipment at cost	$	12,370			$	11,699
Less:  Accumulated depreciation	6,763				6,423
Net properties	$	5,607			$	5,276

Depreciation expense was $420 million, $412 million, and $402 million for 2017, 2016, and 2015, respectively.

Cumulative construction-period interest of $111 million and $169 million, reduced by accumulated depreciation of $49 million and $111 million, is included in net properties at December 31, 2017 and 2016, respectively.

Eastman capitalized $8 million of interest in 2017 and $7 million of interest in both 2016 and 2015.

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- References

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- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-URI http://asc.fasb.org/topic&trid=2155823

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