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UNAUDITED CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2018
Mar. 31, 2017
Income Statement [Abstract]    
Sales $ 2,607 $ 2,303
Cost of sales 2,026 1,698
Gross profit 581 605
Selling, general and administrative expenses 190 179
Research and development expenses 56 57
Asset impairments and restructuring charges, net 2 0
Other components of post-employment (benefit) cost, net (30) (28)
Other (income) charges, net (46) (4)
Earnings before interest and taxes 409 401
Net interest expense 59 60
Earnings before income taxes 350 341
Provision for income taxes 60 62
Net earnings 290 279
Less: Net earnings attributable to noncontrolling interest 0 1
Net earnings attributable to Eastman $ 290 $ 278
Basic earnings per share attributable to Eastman    
Basic earnings per share attributable to Eastman $ 2.03 $ 1.90
Diluted earnings per share attributable to Eastman    
Diluted earnings per share attributable to Eastman $ 2.00 $ 1.89
Comprehensive Income    
Net earnings including noncontrolling interest $ 290 $ 279
Other comprehensive income (loss), net of tax:    
Change in cumulative translation adjustment 27 7
Defined benefit pension and other postretirement benefit plans:    
Amortization of unrecognized prior service credits included in net periodic (credit) cost (7) (7)
Derivatives and hedging:    
Unrealized gain (loss) during period (23) (21)
Reclassification adjustment for (gains) losses included in net income, net 0 (4)
Total other comprehensive income (loss), net of tax (3) (25)
Comprehensive income including noncontrolling interest 287 254
Less: Net earnings attributable to noncontrolling interest 0 1
Comprehensive income attributable to Eastman 287 253
Retained Earnings    
Retained earnings at beginning of period 6,802 5,721
Cumulative effect adjustment resulting from adoption of new accounting standards 16 0
Net earnings attributable to Eastman 290 278
Cash dividends declared (82) [1] (74)
Retained earnings at end of period $ 7,026 $ 5,925
[1] Cash dividends declared includes cash dividends paid and dividends declared but unpaid.