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UNAUDITED CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2020
Mar. 31, 2019
Income Statement [Abstract]    
Sales $ 2,241 $ 2,380
Cost of sales 1,664 1,806
Gross profit 577 574
Selling, general and administrative expenses 160 187
Research and development expenses 61 58
Asset impairments and restructuring charges, net 14 32
Other components of post-employment (benefit) cost, net (30) (21)
Other (income) charges, net 4 (2)
Earnings before interest and taxes 368 320
Net interest expense 52 56
Earnings before income taxes 316 264
Provision for income taxes 56 55
Net earnings 260 209
Less: Net earnings attributable to noncontrolling interest 2 0
Net earnings attributable to Eastman $ 258 $ 209
Earnings Per Share, Basic [Abstract]    
Basic earnings per share attributable to Eastman $ 1.90 $ 1.50
Diluted earnings per share attributable to Eastman    
Diluted earnings per share attributable to Eastman $ 1.89 $ 1.49
Comprehensive Income    
Net earnings including noncontrolling interest $ 260 $ 209
Other comprehensive income (loss), net of tax:    
Change in cumulative translation adjustment 19 30
Defined benefit pension and other postretirement benefit plans:    
Amortization of unrecognized prior service credits (7) (7)
Derivatives and hedging:    
Unrealized gain (loss) during period 7 10
Reclassification adjustment for (gains) losses included in net income, net (2) (2)
Total other comprehensive income (loss), net of tax 17 31
Comprehensive income including noncontrolling interest 277 240
Less: Net earnings attributable to noncontrolling interest 2 0
Comprehensive income attributable to Eastman 275 240
Retained Earnings    
Retained earnings at beginning of period 7,965 7,573
Cumulative effect adjustment resulting from adoption of new accounting standards 0 (20)
Net earnings attributable to Eastman 258 209
Cash dividends declared (90) (87)
Retained earnings at end of period $ 8,133 $ 7,675