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UNAUDITED CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS - USD ($)
$ in Millions
3 Months Ended 6 Months Ended
Jun. 30, 2020
Jun. 30, 2019
Jun. 30, 2020
Jun. 30, 2019
Income Statement [Abstract]        
Sales $ 1,924 $ 2,363 $ 4,165 $ 4,743
Cost of sales 1,553 1,774 3,217 3,580
Gross profit 371 589 948 1,163
Selling, general and administrative expenses 155 165 315 352
Research and development expenses 52 57 113 115
Asset impairments and restructuring charges, net 141 18 155 50
Other components of post-employment (benefit) cost, net (30) (21) (60) (42)
Other (income) charges, net (1) (1) 3 (3)
Earnings before interest and taxes 54 371 422 691
Net interest expense 55 55 107 111
Earnings (loss) before income taxes (1) 316 315 580
(Benefit from) provision for income taxes (31) 57 25 112
Net earnings 30 259 290 468
Less: Net earnings attributable to noncontrolling interest 3 1 5 1
Net earnings attributable to Eastman $ 27 $ 258 $ 285 $ 467
Earnings Per Share, Basic [Abstract]        
Basic earnings per share attributable to Eastman $ 0.20 $ 1.87 $ 2.10 $ 3.37
Diluted earnings per share attributable to Eastman        
Diluted earnings per share attributable to Eastman $ 0.20 $ 1.85 $ 2.09 $ 3.34
Comprehensive Income        
Net earnings including noncontrolling interest $ 30 $ 259 $ 290 $ 468
Other comprehensive income (loss), net of tax:        
Change in cumulative translation adjustment (14) (13) 5 17
Defined benefit pension and other postretirement benefit plans:        
Amortization of unrecognized prior service credits (7) (8) (14) (15)
Derivatives and hedging:        
Unrealized gain (loss) during period (3) (22) 4 (12)
Reclassification adjustment for (gains) losses included in net income, net 12 2 10 0
Total other comprehensive income (loss), net of tax (12) (41) 5 (10)
Comprehensive income including noncontrolling interest 18 218 295 458
Less: Net earnings attributable to noncontrolling interest 3 1 5 1
Comprehensive income attributable to Eastman 15 217 290 457
Retained Earnings        
Retained earnings at beginning of period 8,133 7,675 7,965 7,573
Cumulative effect adjustment resulting from adoption of new accounting standards 0 0 0 (20)
Net earnings attributable to Eastman 27 258 285 467
Cash dividends declared (89) (85) (179) (172)
Retained earnings at end of period $ 8,071 $ 7,848 $ 8,071 $ 7,848