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UNAUDITED CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2019
Mar. 31, 2018
Income Statement [Abstract]    
Sales $ 2,380 $ 2,607
Cost of sales 1,806 2,026
Gross profit 574 581
Selling, general and administrative expenses 187 190
Research and development expenses 58 56
Asset impairments and restructuring charges, net 32 2
Other components of post-employment (benefit) cost, net (21) (30)
Other (income) charges, net (2) (46)
Earnings before interest and taxes 320 409
Net interest expense 56 59
Earnings before income taxes 264 350
Provision for income taxes 55 60
Net earnings 209 290
Less: Net earnings attributable to noncontrolling interest 0 0
Net earnings attributable to Eastman $ 209 $ 290
Basic earnings per share attributable to Eastman    
Basic earnings per share attributable to Eastman $ 1.50 $ 2.03
Diluted earnings per share attributable to Eastman    
Diluted earnings per share attributable to Eastman $ 1.49 $ 2.00
Comprehensive Income    
Net earnings including noncontrolling interest $ 209 $ 290
Other comprehensive income (loss), net of tax:    
Change in cumulative translation adjustment 30 27
Defined benefit pension and other postretirement benefit plans:    
Amortization of unrecognized prior service credits (7) (7)
Derivatives and hedging:    
Unrealized gain (loss) during period 10 (23)
Reclassification adjustment for (gains) losses included in net income, net (2) 0
Total other comprehensive income (loss), net of tax 31 (3)
Comprehensive income including noncontrolling interest 240 287
Less: Net earnings attributable to noncontrolling interest 0 0
Comprehensive income attributable to Eastman 240 287
Retained Earnings    
Retained earnings at beginning of period 7,573 6,802
Cumulative effect adjustment resulting from adoption of new accounting standards (20) 16
Net earnings attributable to Eastman 209 290
Cash dividends declared [1] (87) (82)
Retained earnings at end of period $ 7,675 $ 7,026
[1] Cash dividends declared includes cash dividends paid and dividends declared but unpaid.