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PROPERTIES AND ACCUMULATED DEPRECIATION | 12 Months Ended
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Dec. 31, 2020
Property, Plant and Equipment [Abstract] |
PROPERTIES AND ACCUMULATED DEPRECIATION | PROPERTIES AND ACCUMULATED DEPRECIATION
| December 31,
(Dollars in millions) | 2020 |  | 2019
Properties |  |  |
Land | $ | 163 |  |  | $ | 158 |
Buildings | 1,824 |  |  | 1,450 |
Machinery and equipment | 11,494 |  |  | 11,117 |
Construction in progress | 50 |  |  | 356 |
Properties and equipment at cost | $ | 13,531 |  |  | $ | 13,081 |
Less: Accumulated depreciation | 7,982 |  |  | 7,510 |
Net properties | $ | 5,549 |  |  | $ | 5,571 |
Depreciation expense was $445 million, $450 million, and $437 million for 2020, 2019, and 2018, respectively. Cumulative construction-period interest of $100 million and $98 million, reduced by accumulated depreciation of $41 million and $38 million, is included in net properties at December 31, 2020 and 2019, respectively. Eastman capitalized $4 million of interest in 2020, 2019, and 2018.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99893-112916 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=120429125&loc=SL120174063-112916 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99779-112916 + Details
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