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REVENUE RECOGNITION (Details) - USD ($) $ / shares in Units, $ in Millions | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2018 | Jun. 30, 2017 | Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items] |  |  |  |  |
Contract with Customer, Asset, Net | $ 56 |  | $ 56 |  | $ 42
Income Statement [Abstract] |  |  |  |  |
Sales | 2,621 | $ 2,419 | 5,228 | $ 4,722 |
Cost of sales | 1,917 | 1,789 | 3,943 | 3,487 |
Gross Profit | 704 | 630 | 1,285 | 1,235 |
Earnings before interest and taxes | 491 | 420 | 900 | 821 |
Net earnings attributable to Eastman | $ 344 | $ 292 | $ 634 | $ 570 |
Basic earnings per share attributable to Eastman | $ 2.42 | $ 2.01 | $ 4.45 | $ 3.91 |
Diluted earnings per share attributable to Eastman | $ 2.39 | $ 2.00 | $ 4.39 | $ 3.89 |
Balance Sheet Related Disclosures [Abstract] |  |  |  |  |
Trade receivables, net of allowance for doubtful accounts | $ 1,393 |  | $ 1,393 |  | 1,026
Miscellaneous receivables | 314 |  | 314 |  | 360
Inventories | 1,532 |  | 1,532 |  | 1,509
Assets, Current | 3,498 |  | 3,498 |  | $ 3,143
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | (5) |  | (35) |  |
Cost of sales | (1) |  | (14) |  |
Gross Profit | (4) |  | (21) |  |
Earnings before interest and taxes | (4) |  | (21) |  |
Net earnings attributable to Eastman | $ (2) |  | $ (16) |  |
Basic earnings per share attributable to Eastman | $ (0.01) |  | $ (0.11) |  |
Diluted earnings per share attributable to Eastman | $ (0.01) |  | $ (0.11) |  |
Balance Sheet Related Disclosures [Abstract] |  |  |  |  |
Trade receivables, net of allowance for doubtful accounts | $ (181) |  | $ (181) |  |
Miscellaneous receivables | (41) |  | (41) |  |
Inventories | 140 |  | 140 |  |
Assets, Current | (82) |  | (82) |  |
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Additives And Functional Products [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | (9) |  | (6) |  |
Earnings before interest and taxes | (6) |  | (9) |  |
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Advanced Materials [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 1 |  | (19) |  |
Earnings before interest and taxes | 0 |  | (10) |  |
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Chemical Intermediates [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 3 |  | 20 |  |
Earnings before interest and taxes | 2 |  | 8 |  |
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Fibers [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 0 |  | (30) |  |
Earnings before interest and taxes | 0 |  | (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 |  | 0 |  |
Calculated under Revenue Guidance in Effect before Topic 606 [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 2,616 |  | 5,193 |  |
Cost of sales | 1,916 |  | 3,929 |  |
Gross Profit | 700 |  | 1,264 |  |
Earnings before interest and taxes | 487 |  | 879 |  |
Net earnings attributable to Eastman | $ 342 |  | $ 618 |  |
Basic earnings per share attributable to Eastman | $ 2.41 |  | $ 4.34 |  |
Diluted earnings per share attributable to Eastman | $ 2.38 |  | $ 4.28 |  |
Balance Sheet Related Disclosures [Abstract] |  |  |  |  |
Trade receivables, net of allowance for doubtful accounts | $ 1,212 |  | $ 1,212 |  |
Miscellaneous receivables | 273 |  | 273 |  |
Inventories | 1,672 |  | 1,672 |  |
Assets, Current | 3,416 |  | 3,416 |  |
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Additives And Functional Products [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 933 |  | 1,875 |  |
Earnings before interest and taxes | 186 |  | 359 |  |
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Advanced Materials [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 730 |  | 1,403 |  |
Earnings before interest and taxes | 150 |  | 275 |  |
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Chemical Intermediates [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 712 |  | 1,459 |  |
Earnings before interest and taxes | 87 |  | 163 |  |
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Fibers [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 241 |  | 456 |  |
Earnings before interest and taxes | 83 |  | 116 |  |
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Corporate, Non-Segment [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Earnings before interest and taxes | (19) |  | (34) |  |
Operating Segments [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 2,621 | $ 2,405 | 5,228 | $ 4,695 |
Earnings before interest and taxes | 510 | 437 | 934 | 845 |
Operating Segments [Member] | Additives And Functional Products [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 942 | 830 | 1,881 | 1,603 |
Earnings before interest and taxes | 192 | 161 | 368 | 314 |
Operating Segments [Member] | Advanced Materials [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 729 | 657 | 1,422 | 1,291 |
Earnings before interest and taxes | 150 | 137 | 285 | 258 |
Operating Segments [Member] | Chemical Intermediates [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 709 | 703 | 1,439 | 1,373 |
Earnings before interest and taxes | 85 | 83 | 155 | 165 |
Operating Segments [Member] | Fibers [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 241 | 215 | 486 | 428 |
Earnings before interest and taxes | 83 | 56 | 126 | 108 |
Corporate, Non-Segment [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 0 | $ 14 | 0 | $ 27 |
Earnings before interest and taxes | (19) |  | (34) |  |
Corporate, Non-Segment [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | 0 |  | 0 |  |
Corporate, Non-Segment [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |
Sales | $ 0 |  | $ 0 |  |

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