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REVENUE RECOGNITION (Tables) | 9 Months Ended
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Sep. 30, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Abstract] |
Quarterly Financial Information [Table Text Block] |
| Third Quarter 2018 |  | First Nine Months 2018
(Dollars in millions, except per share amounts) | Current Standard |  | Change |  | Previous Standard |  | Current Standard |  | Change |  | Previous Standard
Sales | $ | 2,547 |  |  | $ | (19 | ) |  | $ | 2,528 |  |  | $ | 7,775 |  |  | $ | (54 | ) |  | $ | 7,721 |
Cost of sales | 1,819 |  |  | (15 | ) |  | 1,804 |  |  | 5,762 |  |  | (29 | ) |  | 5,733 |
Gross profit | 728 |  |  | (4 | ) |  | 724 |  |  | 2,013 |  |  | (25 | ) |  | 1,988 |
Earnings before interest and taxes | 517 |  |  | (4 | ) |  | 513 |  |  | 1,417 |  |  | (25 | ) |  | 1,392 |
Net earnings attributable to Eastman | 412 |  |  | (3 | ) |  | 409 |  |  | 1,046 |  |  | (21 | ) |  | 1,025 |
Basic earnings per share attributable to Eastman | $ | 2.93 |  |  | $ | (0.02 | ) |  | $ | 2.91 |  |  | $ | 7.38 |  |  | $ | (0.15 | ) |  | $ | 7.23 |
Diluted earnings per share attributable to Eastman | $ | 2.89 |  |  | $ | (0.02 | ) |  | $ | 2.87 |  |  | $ | 7.28 |  |  | $ | (0.14 | ) |  | $ | 7.14 |
| Third Quarter 2018 |  | First Nine Months 2018
(Dollars in millions) | Current Standard |  | Change |  | Previous Standard |  | Current Standard |  | Change |  | Previous Standard
Additives & Functional Products |  |  |  |  |  |  |  |  |  |  |  |
Sales | $ | 915 |  |  | $ | (1 | ) |  | $ | 914 |  |  | $ | 2,796 |  |  | $ | (7 | ) |  | $ | 2,789 |
Earnings before interest and taxes | 186 |  |  | 2 |  |  | 188 |  |  | 554 |  |  | (7 | ) |  | 547 |
Advanced Materials |  |  |  |  |  |  |  |  |  |  |
Sales | 709 |  |  | (11 | ) |  | 698 |  |  | 2,131 |  |  | (30 | ) |  | 2,101 |
Earnings before interest and taxes | 153 |  |  | (4 | ) |  | 149 |  |  | 438 |  |  | (14 | ) |  | 424 |
Chemical Intermediates |  |  |  |  |  |  |  |  |  |  |
Sales | 703 |  |  | (13 | ) |  | 690 |  |  | 2,142 |  |  | 7 |  |  | 2,149 |
Earnings before interest and taxes | 109 |  |  | (1 | ) |  | 108 |  |  | 264 |  |  | 7 |  |  | 271 |
Fibers |  |  |  |  |  |  |  |  |  |  |
Sales | 220 |  |  | 6 |  |  | 226 |  |  | 706 |  |  | (24 | ) |  | 682 |
Earnings before interest and taxes | 84 |  |  | (1 | ) |  | 83 |  |  | 210 |  |  | (11 | ) |  | 199 |
Other |  |  |  |  |  |  |  |  |  |  |
Sales | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Earnings before interest and taxes | (15 | ) |  | — |  |  | (15 | ) |  | (49 | ) |  | — |  |  | (49 | )
| As of September 30, 2018
(Dollars in millions) | Current Standard |  | Change |  | Previous Standard
Trade receivables, net of allowance for doubtful accounts | $ | 1,404 |  |  | $ | (191 | ) |  | $ | 1,213 |
Miscellaneous receivables | 368 |  |  | (50 | ) |  | 318 |
Inventories | 1,625 |  |  | 154 |  |  | 1,779 |
Total current assets | 3,647 |  |  | (87 | ) |  | 3,560 |

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- Definition Tabular disclosure of quarterly financial data. Includes, but is not limited to, financial information for fiscal quarters, cumulative effect of a change in accounting principle and earnings per share data. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109225645&loc=d3e1280-108306 + Details
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