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SEGMENT AND REGIONAL SALES INFORMATION | 9 Months Ended
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Sep. 30, 2020
Segment Reporting [Abstract] |
SEGMENT INFORMATION | SEGMENT AND REGIONAL SALES INFORMATION Eastman's products and operations are managed and reported in four operating segments: Additives & Functional Products ("AFP"), Advanced Materials ("AM"), Chemical Intermediates ("CI"), and Fibers. The economic factors that impact the nature, amount, timing, and uncertainty of revenue and cash flows vary among the Company's business operating segments and the geographical regions in which they operate. For disaggregation of revenue by major product lines and regions for each business operating segment, see Note 19, "Segment and Regional Sales Information", to the consolidated financial statements in Part II, Item 8 of the Company's 2019 Annual Report on Form 10-K. For additional financial information for each segment, see Part I, Item 1, "Business - Business Segments", in the Company's 2019 Annual Report on Form 10-K.
(Dollars in millions) | Third Quarter |  | First Nine Months
Sales by Segment | 2020 |  | 2019 |  | 2020 |  | 2019
Additives & Functional Products | $ | 742 |  |  | $ | 832 |  |  | $ | 2,249 |  |  | $ | 2,510 |
Advanced Materials | 668 |  |  | 697 |  |  | 1,850 |  |  | 2,050 |
Chemical Intermediates | 506 |  |  | 579 |  |  | 1,559 |  |  | 1,865 |
Fibers | 206 |  |  | 217 |  |  | 629 |  |  | 643 |
Total Sales | $ | 2,122 |  |  | $ | 2,325 |  |  | $ | 6,287 |  |  | $ | 7,068 |
(Dollars in millions) | Third Quarter |  | First Nine Months
Earnings (Loss) Before Interest and Taxes by Segment | 2020 |  | 2019 |  | 2020 |  | 2019
Additives & Functional Products | $ | 107 |  |  | $ | 144 |  |  | $ | 194 |  |  | $ | 437 |
Advanced Materials | 129 |  |  | 159 |  |  | 293 |  |  | 406 |
Chemical Intermediates | 31 |  |  | 34 |  |  | 131 |  |  | 170 |
Fibers | 41 |  |  | 51 |  |  | 140 |  |  | 144 |
Total Earnings Before Interest and Taxes by Operating Segment | 308 |  |  | 388 |  |  | 758 |  |  | 1,157 |
Other |  |  |  |  |  |  |
Growth initiatives and businesses not allocated to operating segments | (22) |  |  | (26) |  |  | (73) |  |  | (78) |
Pension and other postretirement benefits income (expense), net not allocated to operating segments | 21 |  |  | 12 |  |  | 62 |  |  | 35 |
Asset impairments and restructuring charges, net | (54) |  |  | (2) |  |  | (65) |  |  | (48) |
Other income (charges), net not allocated to operating segments | (10) |  |  | (5) |  |  | (17) |  |  | (8) |
Total Earnings Before Interest and Taxes | $ | 243 |  |  | $ | 367 |  |  | $ | 665 |  |  | $ | 1,058 |
(Dollars in millions) | September 30, |  | December 31,
Assets by Segment (1) | 2020 |  | 2019
Additives & Functional Products | $ | 6,142 |  |  | $ | 6,387 |
Advanced Materials | 4,358 |  |  | 4,415 |
Chemical Intermediates | 2,616 |  |  | 2,775 |
Fibers | 986 |  |  | 1,014 |
Total Assets by Operating Segment | 14,102 |  |  | 14,591 |
Corporate Assets | 1,907 |  |  | 1,417 |
Total Assets | $ | 16,009 |  |  | $ | 16,008 |
(1)Segment assets include accounts receivable, inventory, fixed assets, goodwill, and intangible assets.
(Dollars in millions) | Third Quarter |  | First Nine Months
Sales by Customer Location | 2020 |  | 2019 |  | 2020 |  | 2019
United States and Canada | $ | 894 |  |  | $ | 966 |  |  | $ | 2,660 |  |  | $ | 2,961 |
Asia Pacific | 547 |  |  | 602 |  |  | 1,565 |  |  | 1,729 |
Europe, Middle East, and Africa | 556 |  |  | 611 |  |  | 1,713 |  |  | 1,949 |
Latin America | 125 |  |  | 146 |  |  | 349 |  |  | 429 |
Total Sales | $ | 2,122 |  |  | $ | 2,325 |  |  | $ | 6,287 |  |  | $ | 7,068 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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