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EARNINGS AND DIVIDENDS PER SHARE (Tables) | 9 Months Ended
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Sep. 30, 2020
Earnings Per Share [Abstract] |
Earnings per share, basic and diluted | The following table sets forth the computation of basic and diluted earnings per share ("EPS") which are calculated using the treasury stock method:
| Third Quarter |  | First Nine Months
(In millions, except per share amounts) | 2020 |  | 2019 |  | 2020 |  | 2019
Numerator |  |  |  |  |  |  |
Earnings attributable to Eastman, net of tax | $ | 161 |  |  | $ | 266 |  |  | $ | 446 |  |  | $ | 733 |
Denominator |  |  |  |  |  |  |
Weighted average shares used for basic EPS | 135.3 |  | 136.8 |  | 135.5 |  | 137.9
Dilutive effect of stock options and other awards | 1.0 |  | 1.0 |  | 0.9 |  | 1.0
Weighted average shares used for diluted EPS | 136.3 |  | 137.8 |  | 136.4 |  | 138.9
(Calculated using whole dollars and shares) |  |  |  |  |  |  |
EPS |  |  |  |  |  |  |
Basic | $ | 1.19 |  |  | $ | 1.95 |  |  | $ | 3.29 |  |  | $ | 5.31 |
Diluted | $ | 1.18 |  |  | $ | 1.93 |  |  | $ | 3.27 |  |  | $ | 5.27 |

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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