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REVENUE RECOGNITION (Tables)
 6 Months Ended
Jun. 30, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Abstract]  
Quarterly Financial Information [Table Text Block]
 
Second Quarter 2018
 
First Six Months 2018
(Dollars in millions, except per share amounts)
Current Standard
 
Change
 
Previous Standard
 
Current Standard
 
Change
 
Previous Standard
Sales
$
2,621

 
$
(5
)
 
$
2,616

 
$
5,228

 
$
(35
)
 
$
5,193

Cost of sales
1,917

 
(1
)
 
1,916

 
3,943

 
(14
)
 
3,929

Gross profit
704

 
(4
)
 
700

 
1,285

 
(21
)
 
1,264

Earnings before interest and taxes
491

 
(4
)
 
487

 
900

 
(21
)
 
879

Net earnings attributable to Eastman
344

 
(2
)
 
342

 
634

 
(16
)
 
618

 
 
 
 
 
 
 
 
 
 
 
 
Basic earnings per share attributable to Eastman
$
2.42

 
$
(0.01
)
 
$
2.41

 
$
4.45

 
$
(0.11
)
 
$
4.34

Diluted earnings per share attributable to Eastman
$
2.39

 
$
(0.01
)
 
$
2.38

 
$
4.39

 
$
(0.11
)
 
$
4.28



 
Second Quarter 2018
 
First Six Months 2018
(Dollars in millions)
Current Standard
 
Change
 
Previous Standard
 
Current Standard
 
Change
 
Previous Standard
Additives & Functional Products
 
 
 
 


 
 
 
 
 
 
Sales
$
942

 
$
(9
)
 
$
933

 
$
1,881

 
$
(6
)
 
$
1,875

Earnings before interest and taxes
192

 
(6
)
 
186

 
368

 
(9
)
 
359

Advanced Materials
 
 
 
 
 
 
 
 
 
 
 
Sales
729

 
1

 
730

 
1,422

 
(19
)
 
1,403

Earnings before interest and taxes
150

 
—

 
150

 
285

 
(10
)
 
275

Chemical Intermediates
 
 
 
 
 
 
 
 
 
 
 
Sales
709

 
3

 
712

 
1,439

 
20

 
1,459

Earnings before interest and taxes
85

 
2

 
87

 
155

 
8

 
163

Fibers
 
 
 
 
 
 
 
 
 
 
 
Sales
241

 
—

 
241

 
486

 
(30
)
 
456

Earnings before interest and taxes
83

 
—

 
83

 
126

 
(10
)
 
116

Other
 
 
 
 
 
 
 
 
 
 
 
Sales
—

 
—

 
—

 
—

 
—

 
—

Earnings before interest and taxes
(19
)
 
—

 
(19
)
 
(34
)
 
—

 
(34
)


 
As of June 30, 2018
(Dollars in millions)
Current Standard
 
Change
 
Previous Standard
Trade receivables, net of allowance for doubtful accounts
$
1,393

 
$
(181
)
 
$
1,212

Miscellaneous receivables
314

 
(41
)
 
273

Inventories
1,532

 
140

 
1,672

Total current assets
3,498

 
(82
)
 
3,416