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PROPERTIES AND ACCUMULATED DEPRECIATION

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

PROPERTIES AND ACCUMULATED DEPRECIATION

PROPERTIES AND ACCUMULATED DEPRECIATION

	December 31,
(Dollars in millions)	2019				2018
Properties
Land	$	158			$	158
Buildings	1,430				1,385
Machinery and equipment	10,960				10,801
Construction in progress	356				387
Properties and equipment at cost	$	12,904			$	12,731
Less:  Accumulated depreciation	7,333				7,131
Net properties	$	5,571			$	5,600

Depreciation expense was $450 million, $437 million, and $420 million for 2019, 2018, and 2017, respectively.

Cumulative construction-period interest of $98 million and $115 million, reduced by accumulated depreciation of $38 million and $54 million, is included in net properties at December 31, 2019 and 2018, respectively.

Eastman capitalized $4 million of interest in 2019, $4 million of interest in 2018, and $8 million of interest in 2017.

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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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