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REVENUE RECOGNITION (Tables) | 3 Months Ended
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Mar. 31, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Abstract] |
Quarterly Financial Information [Table Text Block] |
| First Quarter 2018
(Dollars in millions, except per share amounts) | Current Standard |  | Change |  | Previous Standard
Sales | $ | 2,607 |  |  | $ | (30 | ) |  | $ | 2,577 |
Cost of sales | 2,026 |  |  | (13 | ) |  | 2,013 |
Gross profit | 581 |  |  | (17 | ) |  | 564 |
Earnings before interest and taxes | 409 |  |  | (17 | ) |  | 392 |
Net earnings attributable to Eastman | 290 |  |  | (14 | ) |  | 276 |
Basic earnings per share attributable to Eastman | $ | 2.03 |  |  | $ | (0.10 | ) |  | $ | 1.93 |
Diluted earnings per share attributable to Eastman | $ | 2.00 |  |  | $ | (0.10 | ) |  | $ | 1.90 |
| First Quarter 2018
(Dollars in millions) | Current Standard |  | Change |  | Previous Standard
Additives & Functional Products |  |  |  |  |  |
Sales | $ | 939 |  |  | $ | 3 |  |  | $ | 942 |
Earnings before interest and taxes | 176 |  |  | (3 | ) |  | 173 |
Advanced Materials |  |  |  |  |
Sales | 693 |  |  | (20 | ) |  | 673 |
Earnings before interest and taxes | 135 |  |  | (10 | ) |  | 125 |
Chemical Intermediates |  |  |  |  |
Sales | 730 |  |  | 17 |  |  | 747 |
Earnings before interest and taxes | 70 |  |  | 6 |  |  | 76 |
Fibers |  |  |  |  |
Sales | 245 |  |  | (30 | ) |  | 215 |
Earnings before interest and taxes | 43 |  |  | (10 | ) |  | 33 |
Other |  |  |  |  |
Sales | — |  |  | — |  |  | — |
Earnings before interest and taxes | (15 | ) |  | — |  |  | (15 | )
| As of March 31, 2018
(Dollars in millions) | Current Standard |  | Change |  | Previous Standard
Trade receivables, net of allowance for doubtful accounts | $ | 1,430 |  |  | $ | (30 | ) |  | $ | 1,400 |
Miscellaneous receivables | 319 |  |  | (2 | ) |  | 317 |
Inventories | 1,476 |  |  | 15 |  |  | 1,491 |
Total current assets | 3,483 |  |  | (17 | ) |  | 3,466 |

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- Definition Tabular disclosure of quarterly financial data. Includes, but is not limited to, financial information for fiscal quarters, cumulative effect of a change in accounting principle and earnings per share data. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a)-(j) -URI http://asc.fasb.org/extlink&oid=84173487&loc=d3e1280-108306 + Details
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