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PROPERTIES AND ACCUMULATED DEPRECIATION
 12 Months Ended
Dec. 31, 2020
Property, Plant and Equipment [Abstract]  
PROPERTIES AND ACCUMULATED DEPRECIATION PROPERTIES AND ACCUMULATED DEPRECIATION
 December 31,
(Dollars in millions)20202019
Properties
Land$163 $158 
Buildings1,824 1,450 
Machinery and equipment11,494 11,117 
Construction in progress50 356 
Properties and equipment at cost$13,531 $13,081 
Less:  Accumulated depreciation7,982 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.