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REVENUE RECOGNITION (Details) - USD ($) $ / shares in Units, $ in Millions | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2018 | Sep. 30, 2018 | Jun. 30, 2018 | Mar. 31, 2018 | Dec. 31, 2017 | Sep. 30, 2017 | Jun. 30, 2017 | Mar. 31, 2017 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Revenue, Initial Application Period Cumulative Effect Transition [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contract with Customer, Asset, Net | $ 62 |  |  |  |  |  |  |  | $ 42 |  |  |  |  |  |  |  | $ 62 |  | $ 42 |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | 2,376 |  | $ 2,547 |  | $ 2,621 |  | $ 2,607 |  | 2,362 |  | $ 2,465 |  | $ 2,419 |  | $ 2,303 |  | 10,151 |  | 9,549 |  | $ 9,008 |
Cost of sales | 1,910 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7,672 |  | 7,186 |  | 6,651 |
Gross Profit | 466 |  | 728 |  | 704 |  | 581 |  | 457 |  | 671 |  | 630 |  | 605 |  | 2,479 |  | 2,363 |  | 2,357 |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | 135 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,552 |  | 1,530 |  | 1,389 |
Net earnings attributable to Eastman | $ 34 |  | $ 412 |  | $ 344 |  | $ 290 |  | $ 491 |  | $ 323 |  | $ 292 |  | $ 278 |  | $ 1,080 |  | $ 1,384 |  | $ 854 |
Basic earnings per share attributable to Eastman | $ 0.25 | [1] | $ 2.93 | [1] | $ 2.42 | [1] | $ 2.03 | [1] | $ 3.42 | [1] | $ 2.24 | [1] | $ 2.01 | [1] | $ 1.90 | [1] | $ 7.65 | [2] | $ 9.56 | [2] | $ 5.80 | [2]
Diluted earnings per share attributable to Eastman | $ 0.24 | [1] | $ 2.89 | [1] | $ 2.39 | [1] | $ 2.00 | [1] | $ 3.39 | [1] | $ 2.22 | [1] | $ 2.00 | [1] | $ 1.89 | [1] | $ 7.56 | [2] | $ 9.47 | [2] | $ 5.75 | [2]
Balance Sheet Related Disclosures [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts Receivable, Net, Current | $ 1,154 |  |  |  |  |  |  |  | $ 1,026 |  |  |  |  |  |  |  | $ 1,154 |  | $ 1,026 |  |  |
Miscellaneous receivables | 329 |  |  |  |  |  |  |  | 360 |  |  |  |  |  |  |  | 329 |  | 360 |  |  |
Inventory, Net | 1,583 |  |  |  |  |  |  |  | 1,509 |  |  |  |  |  |  |  | 1,583 |  | 1,509 |  |  |
Assets, Current | 3,365 |  |  |  |  |  |  |  | $ 3,143 |  |  |  |  |  |  |  | 3,365 |  | 3,143 |  |  |
Calculated under Revenue Guidance in Effect before Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | 2,387 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,108 |  |  |  |  |
Cost of sales | 1,909 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7,642 |  |  |  |  |
Gross Profit | 478 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,466 |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | 147 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,539 |  |  |  |  |
Net earnings attributable to Eastman | $ 44 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 1,069 |  |  |  |  |
Basic earnings per share attributable to Eastman | $ 0.33 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 7.58 |  |  |  |  |
Diluted earnings per share attributable to Eastman | $ 0.31 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 7.49 |  |  |  |  |
Balance Sheet Related Disclosures [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts Receivable, Net, Current | $ 968 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 968 |  |  |  |  |
Miscellaneous receivables | 282 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 282 |  |  |  |  |
Inventory, Net | 1,739 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,739 |  |  |  |  |
Assets, Current | 3,288 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,288 |  |  |  |  |
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | (11) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 43 |  |  |  |  |
Cost of sales | 1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 30 |  |  |  |  |
Gross Profit | (12) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 13 |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | (12) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 13 |  |  |  |  |
Net earnings attributable to Eastman | $ (10) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 11 |  |  |  |  |
Basic earnings per share attributable to Eastman | $ (0.08) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 0.07 |  |  |  |  |
Diluted earnings per share attributable to Eastman | $ (0.07) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 0.07 |  |  |  |  |
Balance Sheet Related Disclosures [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts Receivable, Net, Current | $ 186 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 186 |  |  |  |  |
Miscellaneous receivables | 47 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 47 |  |  |  |  |
Inventory, Net | (156) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (156) |  |  |  |  |
Assets, Current | 77 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 77 |  |  |  |  |
Operating Segments [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,713 |  | 1,572 |  | $ 1,581 |
Corporate, Non-Segment [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 |  |  |  |  |
Corporate, Non-Segment [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |
Additives And Functional Products [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | 851 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,647 |  | 3,343 |  | 2,979 |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | 85 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 639 |  |  |  |  |
Additives And Functional Products [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | 853 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,642 |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | 87 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 634 |  |  |  |  |
Additives And Functional Products [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | (2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5 |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | (2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5 |  |  |  |  |
Additives And Functional Products [Member] | Operating Segments [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 639 |  | 653 |  | 607 |
Advanced Materials [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | 624 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,755 |  | 2,572 |  | 2,457 |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | 71 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 509 |  |  |  |  |
Advanced Materials [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | 640 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,741 |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | 82 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 506 |  |  |  |  |
Advanced Materials [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | (16) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 14 |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | (11) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3 |  |  |  |  |
Advanced Materials [Member] | Operating Segments [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 509 |  | 483 |  | 472 |
Chemical Intermediates [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | 689 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,831 |  | 2,728 |  | 2,534 |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | 44 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 308 |  |  |  |  |
Chemical Intermediates [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | 682 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,831 |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | 41 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 312 |  |  |  |  |
Chemical Intermediates [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | 7 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | 3 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (4) |  |  |  |  |
Chemical Intermediates [Member] | Operating Segments [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 308 |  | 255 |  | 171 |
Fibers [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | 212 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 918 |  | 852 |  | 992 |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | 47 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 257 |  |  |  |  |
Fibers [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | 212 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 894 |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | 49 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 248 |  |  |  |  |
Fibers [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 24 |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | (2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9 |  |  |  |  |
Fibers [Member] | Operating Segments [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 257 |  | $ 181 |  | $ 331 |
Corporate, Non-Segment [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | (112) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (161) |  |  |  |  |
Corporate, Non-Segment [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | (112) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (161) |  |  |  |  |
Corporate, Non-Segment [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net | $ 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 0 |  |  |  |  |
[1] | Each quarter is calculated as a discrete period; the sum of the four quarters may not equal the calculated full year amount.
[2] | Earnings per share are calculated using whole dollars and shares.

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- Definition Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 8 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130549-203045 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AccountsReceivableNetCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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