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PROPERTIES AND ACCUMULATED DEPRECIATION

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Abstract]

PROPERTIES AND ACCUMULATED DEPRECIATION

PROPERTIES AND ACCUMULATED DEPRECIATION

	December 31,
(Dollars in millions)	2018				2017
Properties
Land	$	158			$	161
Buildings	1,385				1,325
Machinery and equipment	10,801				10,122
Construction in progress	387				762
Properties and equipment at cost	$	12,731			$	12,370
Less:  Accumulated depreciation	7,131				6,763
Net properties	$	5,600			$	5,607

Depreciation expense was $437 million, $420 million, and $412 million for 2018, 2017, and 2016, respectively.

Cumulative construction-period interest of $115 million and $111 million, reduced by accumulated depreciation of $54 million and $49 million, is included in net properties at December 31, 2018 and 2017, respectively.

Eastman capitalized $4 million of interest in 2018, $8 million of interest in 2017, and $7 million of interest in 2016.

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- References

No definition available.

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- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-URI http://asc.fasb.org/topic&trid=2155823

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