XML 67 R53.htm IDEA: XBRL DOCUMENT v3.10.0.1
STOCKHOLDERS' EQUITY STOCKHOLDERS' EQUITY Part 1 (Details) - USD ($)
$ / shares in Units, $ in Millions
 3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2018
Sep. 30, 2017
Sep. 30, 2018
Sep. 30, 2017
Dec. 31, 2017
Jan. 31, 2018
Stockholders' Equity Note [Abstract]            
Dividends, Per Share $ 0.56 $ 0.51 $ 1.68 $ 1.53    
Stockholders' Equity Attributable to Parent $ 5,920   $ 5,920   $ 5,403  
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest 5,995   5,995   5,480  
Cumulative Effect of New Accounting Principle in Period of Adoption [1]           $ 16
Net earnings attributable to Eastman 412 $ 323 1,046 $ 893    
Net earnings attributable to noncontrolling interest 1 1 3 4    
Net earnings including noncontrolling interest 413 324 1,049 897    
Cash dividends declared (78) (74) (238) [2] (223)    
Other Comprehensive Income (1) $ 48 15 $ 43 72  
Share-based Compensation Expense [3]     53      
Stock Option Exercises     17      
Other (4)     (17)      
Share Repurchases     (375)      
Distributions to Noncontrolling Interest     (5)      
Common Stock [Member]            
Stockholders' Equity Attributable to Parent 2   2   2  
Cumulative Effect of New Accounting Principle in Period of Adoption           0
Net earnings attributable to Eastman     0      
Cash dividends declared [2]     0      
Other Comprehensive Income     0      
Share-based Compensation Expense [3]     0      
Stock Option Exercises     0      
Other (4)     0      
Share Repurchases     0      
Distributions to Noncontrolling Interest     0      
Additional Paid-in Capital [Member]            
Stockholders' Equity Attributable to Parent 2,036   2,036   1,983  
Cumulative Effect of New Accounting Principle in Period of Adoption           0
Net earnings attributable to Eastman     0      
Cash dividends declared [2]     0      
Other Comprehensive Income     0      
Share-based Compensation Expense [3]     53      
Stock Option Exercises     17      
Other (4) [4]     (17)      
Share Repurchases     0      
Distributions to Noncontrolling Interest     0      
Retained Earnings [Member]            
Stockholders' Equity Attributable to Parent 7,626   7,626   6,802  
Cumulative Effect of New Accounting Principle in Period of Adoption [1]           16
Net earnings attributable to Eastman     1,046      
Cash dividends declared [2]     (238)      
Other Comprehensive Income     0      
Share-based Compensation Expense [3]     0      
Stock Option Exercises     0      
Other (4)     0      
Share Repurchases     0      
Distributions to Noncontrolling Interest     0      
Accumulated Other Comprehensive Income (Loss) [Member]            
Stockholders' Equity Attributable to Parent (194)   (194)   (209)  
Cumulative Effect of New Accounting Principle in Period of Adoption           0
Net earnings attributable to Eastman     0      
Cash dividends declared [2]     0      
Other Comprehensive Income     15      
Share-based Compensation Expense [3]     0      
Stock Option Exercises     0      
Other (4)     0      
Share Repurchases     0      
Distributions to Noncontrolling Interest     0      
Treasury Stock [Member]            
Stockholders' Equity Attributable to Parent (3,550)   (3,550)   (3,175)  
Cumulative Effect of New Accounting Principle in Period of Adoption           0
Net earnings attributable to Eastman     0      
Cash dividends declared [2]     0      
Other Comprehensive Income     0      
Share-based Compensation Expense [3]     0      
Stock Option Exercises     0      
Other (4)     0      
Share Repurchases     (375)      
Distributions to Noncontrolling Interest     0      
Parent [Member]            
Stockholders' Equity Attributable to Parent 5,920   5,920   5,403  
Cumulative Effect of New Accounting Principle in Period of Adoption [1]           16
Net earnings attributable to Eastman     1,046      
Cash dividends declared [2]     (238)      
Other Comprehensive Income     15      
Share-based Compensation Expense [3]     53      
Stock Option Exercises     17      
Other (4)     (17)      
Share Repurchases     (375)      
Distributions to Noncontrolling Interest     0      
Noncontrolling Interest [Member]            
Stockholders' Equity Attributable to Parent $ 75   75   $ 77  
Cumulative Effect of New Accounting Principle in Period of Adoption           $ 0
Net earnings attributable to noncontrolling interest     3      
Cash dividends declared [2]     0      
Other Comprehensive Income     0      
Share-based Compensation Expense [3]     0      
Stock Option Exercises     0      
Other (4)     0      
Share Repurchases     0      
Distributions to Noncontrolling Interest     $ (5)      
[1] On January 1, 2018, the Company adopted new accounting standards for revenue recognition, income taxes, and derivatives and hedging, which resulted in adjustments to beginning retained earnings. See Note 1, "Significant Accounting Policies", for specific amounts related to each standard.
[2] Cash dividends declared includes cash dividends paid and dividends declared but unpaid.
[3] Share-based compensation expense is the fair value of share-based awards.
[4] Additional paid-in capital includes value of shares withheld for employees' taxes on vesting of share-based compensation awards.