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REVENUE RECOGNITION (Tables)
 3 Months Ended
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