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REVENUE RECOGNITION (Details) - USD ($) $ / shares in Units, $ in Millions | 3 Months Ended |
--- | --- | ---
Mar. 31, 2018 | Mar. 31, 2017 | Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items] |  |  |
Contract with Customer, Asset, Net | $ 57 |  | $ 42
Income Statement [Abstract] |  |  |
Sales | 2,607 | $ 2,303 |
Cost of sales | 2,026 | 1,698 |
Gross Profit | 581 | 605 |
Earnings before interest and taxes | 409 | 401 |
Net earnings attributable to Eastman | $ 290 | $ 278 |
Basic earnings per share attributable to Eastman | $ 2.03 | $ 1.90 |
Diluted earnings per share attributable to Eastman | $ 2.00 | $ 1.89 |
Balance Sheet Related Disclosures [Abstract] |  |  |
Trade receivables, net of allowance for doubtful accounts | $ 1,430 |  | 1,026
Miscellaneous receivables | 319 |  | 360
Inventories | 1,476 |  | 1,509
Assets, Current | 3,483 |  | $ 3,143
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | (30) |  |
Cost of sales | (13) |  |
Gross Profit | (17) |  |
Earnings before interest and taxes | (17) |  |
Net earnings attributable to Eastman | $ (14) |  |
Basic earnings per share attributable to Eastman | $ (0.10) |  |
Diluted earnings per share attributable to Eastman | $ (0.10) |  |
Balance Sheet Related Disclosures [Abstract] |  |  |
Trade receivables, net of allowance for doubtful accounts | $ (30) |  |
Miscellaneous receivables | (2) |  |
Inventories | 15 |  |
Assets, Current | (17) |  |
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Additives And Functional Products [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | 3 |  |
Earnings before interest and taxes | (3) |  |
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Advanced Materials [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | (20) |  |
Earnings before interest and taxes | (10) |  |
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Chemical Intermediates [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | 17 |  |
Earnings before interest and taxes | 6 |  |
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Fibers [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | (30) |  |
Earnings before interest and taxes | (10) |  |
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Corporate, Non-Segment [Member] |  |  |
Income Statement [Abstract] |  |  |
Earnings before interest and taxes | 0 |  |
Calculated under Revenue Guidance in Effect before Topic 606 [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | 2,577 |  |
Cost of sales | 2,013 |  |
Gross Profit | 564 |  |
Earnings before interest and taxes | 392 |  |
Net earnings attributable to Eastman | $ 276 |  |
Basic earnings per share attributable to Eastman | $ 1.93 |  |
Diluted earnings per share attributable to Eastman | $ 1.90 |  |
Balance Sheet Related Disclosures [Abstract] |  |  |
Trade receivables, net of allowance for doubtful accounts | $ 1,400 |  |
Miscellaneous receivables | 317 |  |
Inventories | 1,491 |  |
Assets, Current | 3,466 |  |
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Additives And Functional Products [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | 942 |  |
Earnings before interest and taxes | 173 |  |
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Advanced Materials [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | 673 |  |
Earnings before interest and taxes | 125 |  |
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Chemical Intermediates [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | 747 |  |
Earnings before interest and taxes | 76 |  |
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Fibers [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | 215 |  |
Earnings before interest and taxes | 33 |  |
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Corporate, Non-Segment [Member] |  |  |
Income Statement [Abstract] |  |  |
Earnings before interest and taxes | (15) |  |
Operating Segments [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | 2,607 | $ 2,290 |
Earnings before interest and taxes | 424 | 408 |
Operating Segments [Member] | Additives And Functional Products [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | 939 | 773 |
Earnings before interest and taxes | 176 | 153 |
Operating Segments [Member] | Advanced Materials [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | 693 | 634 |
Earnings before interest and taxes | 135 | 121 |
Operating Segments [Member] | Chemical Intermediates [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | 730 | 670 |
Earnings before interest and taxes | 70 | 82 |
Operating Segments [Member] | Fibers [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | 245 | 213 |
Earnings before interest and taxes | 43 | 52 |
Corporate, Non-Segment [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | 0 | $ 13 |
Earnings before interest and taxes | (15) |  |
Corporate, Non-Segment [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | 0 |  |
Corporate, Non-Segment [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] |  |  |
Income Statement [Abstract] |  |  |
Sales | $ 0 |  |

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