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QUARTERLY SALES AND EARNINGS DATA-UNAUDITED (Tables)
 12 Months Ended
Dec. 31, 2020
Quarterly Financial Data [Abstract]  
Schedule of Quarterly Financial Information
(Dollars in millions, except per share amounts)First QuarterSecond QuarterThird QuarterFourth Quarter
2020    
Sales$2,241 $1,924 $2,122 $2,186 
Gross profit577 371 501 526 
Asset impairments and restructuring charges, net14 141 60 12 
Net earnings attributable to Eastman$258 $27 $161 $32 
Net earnings per share attributable to Eastman(1)
    
Basic$1.90 $0.20 $1.19 $0.23 
Diluted$1.89 $0.20 $1.18 $0.23 
(1)Each quarter is calculated as a discrete period; the sum of the four quarters may not equal the calculated full year amount.
(Dollars in millions, except per share amounts)First QuarterSecond QuarterThird QuarterFourth Quarter
2019    
Sales$2,380 $2,363 $2,325 $2,205 
Gross profit574 589 574 497 
Asset impairments and restructuring charges, net
32 18 2 74 
Net earnings attributable to Eastman$209 $258 $266 $26 
Net earnings per share attributable to Eastman(1)
    
Basic$1.50 $1.87 $1.95 $0.19 
Diluted$1.49 $1.85 $1.93 $0.19 
(1)Each quarter is calculated as a discrete period; the sum of the four quarters may not equal the calculated full year amount.